Dismissing the appeal of the revenue the Tribunal held that, where the Assessing Officer had not struck down irrelevant portion in show-caause notice and it was not clear whether penalty levied was for concealment of income or furnishing inaccurate particulars of income. Deletion of penalty is held to be justified. Tribunal also held that monetary limit less than 50 lakhs the appeals of revenue was dismissed, followed Circular No 3/2018 dt. 11-7-2018. (AY. 2000-01 to 2004-05)