Sec. 271(1)(c) of Income Tax Act, 1961— Penalty —Notice under section 274 read with 271(1)(c) which has not specified the charge and limb under which penalty should be levied, it is void ab initio and any consequent penalty imposed on the basis of such notice is, therefore, illegal and bad in law and liable to be deleted- When the Assessing Officer levied penalty without bringing out any specific charge for which penalty had been imposed, penalty was liable to be deleted- The non-striking of the irrelevant portion in the show-cause notice means that the Assessing Officer is not firm about the charge against the assessee and the assessee is not made aware as to which of the two limbs of s. 271(1)(c) he has to respond - SHRI SURAJ V/s DEPUTY CIT - [2020] 26 ITCD Online 124 (ITAT-LUCKNOW)