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The inappropriate words in the penalty notice has not been struck off and the notice does not specify as to under which limb of the provisions, the penalty u/s 271(1)(c) has been initiated

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Sec. 271(1)(c) of Income Tax Act, 1961— Penalty —SRIKANT SHAH vs. ITO.[2020] 25 ITCD Online 012 (ITAT-DELHI)
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