Tribunal  held that Notice u/s. 274 should specifically state whether penalty is proposed for concealment of particulars or for furnishing inaccurate particulars. A printed form where all the grounds set out in section 271 are mentioned would not satisfy the requirements of the law. Initiating penalty proceedings on one limb and imposing penalty on another limb of section 271(1)(c) of the Act too would not be proper. The show-cause notice under section 274 of the Act was defective as it did not specify the ground on which the penalty was sought to be imposed. Penalty could not be levied .(AY.  2008-09)