Allowing the appeal the Tribunal held that  the Assessing Officer had  not raised any specific charge against the Assessee. The assessment order did not record a specific charge whether the assessee had concealed income or had furnished inaccurate particulars of  income. The notice issued under S.274 was also silent on this issue, and the Assessing Officer had levied the penalty on concealment of income without confronting the assessee with any specific charge. The addition made on estimate basis.   Levy of penalty is held to be not justified .PCIT v. Sahara India Life Insurance Co Ltd. (ITA. No. 475 of  2019 dt. 2.8 . 2019 (Delhi) relied . ( AY.2012-13)