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Non-striking on irrelevant limb u/s 271(1)(c) vitiates entir
Non-striking on irrelevant limb u/s 271(1)(c) vitiates entir
Non-striking on irrelevant limb u/s 271(1)(c) vitiates entire penalty proceedings
ITAT Mumbai held that as the assessee should be aware of the exact charge for which the penalty proceeding has been initiated, non-striking on the irrelevant limb under section 271(1)(c) of the Income Tax Act vitiates the entire penalty proceedings.
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