Tribunal held that in the notice issued to the assessee the Assessing Officer had levied a charge of concealing the particulars of income or furnishing inaccurate particulars of such income. Neither the assessee nor anyone else could make out whether the notice under section 274 read with section 271 was issued for concealing the particulars of income or for furnishing inaccurate particulars of such income disabling it to meet the case of the Assessing Officer. The jurisdictional notice was vague and the consequent levy of penalty could not be sustained.( AY.2009-10)