Penalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment...

Penalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment proceedings and ex parte order u/s 144 was passed - Even before us, after filing of the appeal, nobody has appeared. This appears to be a repeated pattern being adopted by the assessee to misuse the due process of law. - AT .....

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