On quantum the  Commissioner (Appeals)  restricted the addition to 3%of alleged bogus purchases. The AO has  levied the penalty u/s i 271 (1)(c)  of the Act which was confirmed by the CIT(A). The Tribunal deleted the levy of penalty on the ground that the Assessing Officer has not deleted irrelevant portion in the penalty notice. Followed  (AY.  2011-12)