The Tribunal held that the charge was not specific for which penalty was levied under section 271(1)(c) of the Act. The notice specified both charges, i.e., concealment of income and furnishing of inaccurate particulars of income and did not specify the charge for which action had been taken against the assessee. The non-specific nature of the notice indicated non-application of mind by the Assessing Officer. Therefore, there was no infirmity in the order of the Commissioner (Appeals) deleting the addition. (AY.  2002-03 to 2007-08)