Held that it was clear that while issuing notice under section 274 of the Act the Assessing Officer was not certain regarding the limb under which penalty proceedings were to be initiated against the assessee. The notice was a stereotyped one and the Assessing Officer had not specified any limb or charge for which the notice was issued, i. e., whether for concealment of particulars of income or furnishing of inaccurate particulars of such income. The notice under section 274 read with section 271(1)(c) of the Act was issued without striking off the irrelevant portion of the limb and failed to intimate the assessee the relevant limb and charge for which the notice was issued. Penalty is deleted . (AY.2009-10)