Section 28 of the Act runs as follows: (1) " If the Income tax Officer. . in the course of any proceedings under this Act, is satisfied that any person (a)has without reasonable cause failed to furnish the return of his total income which he was required to furnish by notice given under sub section (1) or subsection (2) of section 22 or section 34 or has without reasonable cause failed to furnish it within the time allowed and in the manner required by such notice, or (b)has without reasonable cause failed to comply with a notice under subsection (4) of section 22 or subsection (2) of section 23, or (c)has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, he. . may direct that such person shall pay by way of penalty, in the case referred to in clause (a), in addition to the amount of the income tax and supertax, if any, payable by him a sum not exceeding one and a half times that amount, and in the cases referred to in clauses (b) and (c), in addition to any tax payable by him, a sum not exceeding one and a half times the amount of the income tax and super tax, if any, which would have been avoided if the income as returned by such person had been accepted as the correct income:".