High Court held that where penalty notice issued against assessee did not advert to specific limb of section 271(1)(c) and, thus, Assessing Officer was not clear whether he intended to levy a penalty upon assessee for concealment of particulars of his income or furnishing inaccurate particulars, Tribunal was justified in quashing penalty proceedings under section 271(1)(c) initiated against assessee. Since there was a gross delay of 202 days in preferring SLP against said order and explanation offered for said delay was also not satisfactory and neither was it sufficient in law to condone same, application seeking condonation of delay was to be dismissed and, consequently, Special Leave Petition was also to be dismissed on ground of delay.  (AY. 2008-09 to 2011-12)