Penalty Notice cannot be challenged merely for issue in Template manner

Amtex Software Solutions Pvt. Ltd Vs. ACIT (Madras High Court)

Conclusion: Issuing of show cause notice in a template-like manner  cannot be challenged on basis that it was not clear as to whether the same had been issued for concealing particulars of income or ‘furnishing of inaccurate particulars of such income merely by reason of mistake or defect i.e., mistake or defect of issuing it in a template and not scoring of the relevant ground and leaving out the applicable ground.

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