Allowing the appeal the Tribunal held that the Assessing Officer did not specify the limb for which the notice under section 271(1)(c) was issued, i. e., whether for concealment of income or for furnishing inaccurate particulars of income. The notice was issued mechanically stating that the assessee had concealed particulars of income or furnished inaccurate particulars of income. The penalty order passed under section 271(1)(c) of the Act by the Assessing Officer was bad in law and liable to be quashed.(AY.2011-12, 2015-16)