Held that  the manner in which the Assessing Officer had issued notice under section 274 read with section 271(1)(c) of the Act without specifying the limb under which the penalty proceedings had been initiated and proceeded with, proved that notice had been issued in a stereotyped manner without applying mind and could not be considered a valid notice sufficient to impose penalty under section 271(1)(c) of the Act. The penalty levied by the Assessing Officer and affirmed by the Commissioner (Appeals) was to be cancelled.(AY.2013-14)