Tribunal held that while issuing the notice under section 271(1)(c) , the specific charge in terms of concealment of particulars of income or furnishing of inaccurate particulars of income was not ascertainable. Even while passing the penalty order, the Assessing Officer had not given a clear and specific finding how it was a case of concealment of income as well as furnishing of inaccurate particulars of income. Once the return filed under section 153A had been accepted by the Assessing Officer, it could not be a case of furnishing inaccurate particulars of income. It may be a case of concealment of income where the income had been found basis search proceedings conducted at the premises of the assessee. (AY.2008-09 to 2013-14)