Allowing the appeal the Tribunal held that   the  show-cause notices issued by the Assessing Officer did not specify under which limb of section 271(1)(c) of the Act the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing inaccurate particulars of income. Therefore, since the issue of notice itself was bad in law, the entire penalty proceedings were vitiated and the penalty proceedings were liable to be quashed. (AY.2009-10 to 2012-13)