INCOME TAX : Where assessment order clearly records satisfaction for imposing penalty on one or other, or both grounds mentioned in section 271(l)(c), a mere defect in notice, not striking off irrelevant matter would vitiate penalty proceedings
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198774/not-striking-off-irrelevant-matter-in-notice-wouldn’t-vitiate-penalty-proceedings-high-court.aspx
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