In the present case, considering the observations of the Assessing Officer in the assessment order alongside his action of non-striking off of the irrelevant clause in the notice shows that the charge being made against the assessee qua S. 271(1)(c) of the Act is not firm and, therefore, the proceedings suffer from non-compliance with principles of natural justice. The penalty is not leviable in accordance with law. Also on the ground that quantum appeal is admitted   and pending before High Court to decide on merit.  (AY. 2010-11)