Tribunal held that, assessee and the charge against the assessee in the assessment order as well as in the penalty notice was nebulous and the assessee was unable to understand the purport and import of the notice issued under section 274 read with section 271 . Therefore, the principles of natural justice had been flagrantly violated. Thus the show-cause notice, which did not specify the charge and limb under which the penalty was proposed to be levied, was void ab initio and the consequent penalty imposed on the basis of such notice was illegal and bad in law and liable to be deleted.( AY.2014-15)