Levy of penalty u/s 271(1)(b) - As the assessee has not adduced any proof or reasons for non-compliance...

Levy of penalty u/s 271(1)(b) - As the assessee has not adduced any proof or reasons for non-compliance of the statutory notices, which has resulted in exparte assessment order. The assessee neither filed the Return nor responded to the notice - Levy of penalty confirmed - AT .....

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