Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10
penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 30/11/2016, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s