The assessee filed the return of income and claimed the refund of tax deducted at source , though the salary income was not offered to tax . The Assessing Officer issued notice under section  139(9) to rectify the mistake however the return was not rectified .  In the course of assessment proceedings the Assessing Officer issued the notice u/s 143 (2) and made addition of Rs. 62 ,93, 742 to the total income of the assessee . In the course of penalty proceedings the assessee contended that by inadvertently gross salary was not shown in the return . The Assessing Officer levied the penalty of Rs .44,90,048  under section 270A(8) of the Act . The penalty order is affirmed by the CIT(A). On appeal the assessee raised the additional grounds on jurisdictional issue . The Tribunal  admitted the additional ground . After analysing the provisions the the Tribunal held that in the assessment order , the Assessing Officer initiated the penalty under section 270A of the Act , without mentioning any sub -clause of the section 270A of the Act or specifying the any limb of the penalty proposed to be levied . In the penalty notice issued mentioned under reporting of income . Subsequently during penalty proceedings another notice without specifying any limb or sub clause of section270A of the Act . The penalty was levied for misreporting of the income as well as under reporting of the income as per section 270A(8) of the Act , with the aid of section 270A(9)(e ) of the Act . The Tribunal held that there was no whisper at all in the notice issue under 270A read with section 274 of the Act , about misreporting  of income , where as penalty has been levied for both under reporting of and misreporting of income @ 200 % in terms of section 270A(9  of the Act , for which  show cause notice was never issued to the Assessee.  Accordingly the   penalty is deleted . Referred   Saltwater Studio LLF v. NFAC (Delhi)( ITA No. 13/ Mum/ 2023 dt 22 -5 -2023, Jain Marketing &  Associates v .DCIT (2024) 162 taxmann.com 439( Delhi)( Trib) ( AY. 2019 -20)( ITA No. 4134 /M/2023 dt 15 -10 2024 )