The assessee filed the miscellaneous petition mainly on the ground that the assessee was under the impression that the appeal was partly allowed by the Appellate Tribunal ; the assessee did not realise that substantial relief was not granted by the Tribunal and only a consequential order was passed following the order of the respondent. The assessee had realised that he was entitled to substantial relief in view of the dictum of the court in the case of CIT v. Manjunatha Cotton and Ginning Factory ( 2013) 359 ITR 565 ( Karn) (HC)) to the effect that the notice under section 274 should specifically state the grounds mentioned in section 271(1)(c) , i. e., whether it was for the concealment of income or furnishing of inaccurate particulars of income and mere notice sent in a printed form without mentioning the grounds would not satisfy the requirement of law. The assessee’s case fell under the exceptional category for exercising power under articles 226 and 227 of the Constitution of India to interfere with the order passed by the Tribunal dismissing the miscellaneous petition only on the ground of delay. The delay had to be condoned. (AY. 2007 -08)