S. 271(1)(c) & 273(2)(a): Penalty cannot be mechanically levied. Cogent reasons have to be given

Sections 271(1)(c) and 273(2)(a) empower the AO to impose penalty on an assessee in a case, where, (1) there is concealment of income or (2) conscious attempt to provide the particulars of income which is untrue. Meaning thereby, the AO cannot impose penalty in case of an assessee mechanically, merely on the ground of addition of certain amount, over and above the amount already declared by the assessee, and that he has to record reasons specifying that there was either concealment of income or supplying of untrue particulars of taxable income for the relevant year.