Defective Notice u/s 274 Voids Penalty; A.O. Fails to Provide Clear Charge, Impacting Taxpayer Rights.

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....Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - The aforesaid failure of the A.O cannot be merely dubbed as a technical default as the same had clearly divested the assessee of her statutory right of an opportunity of being heard and defend her case. - AT....