Section 274 Notice Invalidated for Not Specifying Charges u/s 271AAB; Penalty Notice Quashed.

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....Penalty u/s 271AAB - Defective notice - in the given facts and circumstances of the case wherein the matter written in the body of the notice issued u/s 274 of the Act does not refer to the charges of provision of Section 271AAB of the Act makes the alleged notice defective and invalid and thus deserves to be quashed. - AT....