Where notice u/s. 274 was issued by AO without striking the irrelevant words, the same shall be inferred as non application of mind by the AO. The said notice failed to specify whether the assessee had concealed the particulars of income or had furnished inaccurate particulars of income, so as to provide adequate opportunity to the assessee to explain the show cause notice. Thus, the notice was considered bad in law and could not be considered a valid notice sufficient to impose the penalty u/s. 271(1)(c). (AY. 2008-09, 2009-10, 2011-12)