The Tribunal observed that that it was evident from the show-cause notice Assessing Officer was not clear as to on what precise charge the assessee was asked to show cause against. The Assessing Officer had just mentioned “deliberately concealed the true income”. Thus, the Assessing Officer without mentioning the specific default of the assessee in terms of clause (a), (b) or (c) of section 271AAB (1) of the Act, had issued the show-cause notice in a routine manner. The notice could not be considered a valid notice in the eyes of law and accordingly the levy of penalty against the assessee was void ab initio. (AY. 2016-17).