The assessee challenged by way of writ against a show-cause notice for imposition of penalty under section 271(1)(c) on the ground that the notice did not specify whether there had been concealment of income or furnishing of inaccurate particulars of income. Dismissing the petition the court held that as the show-cause notice was in a template, the error was secretarial in nature and was also owing to inadvertence. The notice qualified as a notice within the meaning of section 292B. If that be so, it could not be held to be invalid merely by reason of mistake or defect, i. e., mistake or defect of issuing it in a template and not scoring out the relevant ground and leaving out the applicable ground. The court directed that the show-cause notice dated December 23, 2016 shall be kept in abeyance for a period of three weeks from the date of receipt of a copy of this order within which time, the second respondent shall issue a corrigendum/addendum/errata to the show-cause notice clearly setting out the ground/s on which the show-cause notice was issued, whether it had been issued on the ground that particulars had been concealed or on the ground that inaccurate particulars of income had been furnished or both. (AY. 2013-14 )