It is crystal clear that charge for which penalty proposed u/s. 271(1)(c), whether for concealment of income or furnishing inaccurate particular of income should be mentioned explicitly in the show-cause notice. The law mandates that authority, who is proposing to impose the penalty, shall be certain as to the basis on which penalty is levied. The notice must reflect that specific reasons, so that assessee to whom such notice is given can prepare his defense to support his case. Show-cause notice not specifying the charge and limb under which the penalty imposed is bad in law. (AY. 2014-15)