High Court held that where penalty notice issued against assessee was not adverted to specific limb of section 271(1)(c), 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.  SLP of revenue dimisseed. (AY. 2008-09 to 2011-12)