Sec. 271(1)(c) & 274 of Income Tax Act, 1961— Penalty —While issuing the notice under section 274 r/w section 271, in the standard format, the Assessing Officer should delete the inappropriate words or paragraphs, otherwise, it may indicate that the Assessing Officer himself was not sure as to whether he had proceeded on the basis that the assessee had concealed his income or had furnished inaccurate particulars of income , thus, it was concluded that the penalty order was quite vague as it does not specify which limb of Section 271(1)(c), the penalty proceedings had been initiated and/or imposed i.e. whether for concealment of particulars of income or furnishing inaccurate particulars of income — RAJENDRA KUMAR KHANDELWAL Vs. DEPUTY CIT  [2020] 78 ITR (TRIB) 252 (ITAT-JAIPUR)