Sec. 271(1 )(c) of Income Tax Act, 1961 - Penalty – Since, the show cause notice issued to the assessee u/s 274 of the Act does not specify the charge against the assessee as to whether it is for concealing particulars of income or furnishing inaccurate particulars of income, imposition of penalty and subsequently confirmed by the Ld. CIT(A) cannot be sustained and the same deserves to be deleted. The appeal of assessee allowed.—RAJESWAR YADAV vs. ITO.[2020] 26 ITCD Online 014 (ITAT-GUWAHATI)