Allowing the appeal, that in the show-cause notice issued under section 274 read with section 271(1)(c) the Assessing Officer had not struck off the irrelevant portion as to whether the charge against the assessee was concealing particulars of income or furnishing of inaccurate particulars of income. The issuance of such show-cause notice without specifying whether the assessee had concealed particulars of his income or had furnished inaccurate particulars thereof had resulted in vitiating the show-cause notice. The notice issued by the Assessing Officer under section 271(1)(c) without striking off the irrelevant clause was not valid. Therefore the penalty was unsustainable.(AY.  2013-14)