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2017 (4) TMI 108 - AT - Income TaxPenalty u/s 271(1)(b) - non-appearance on six occasions on notices issues u/s 142(1) - Held that;- We observe that if there is a failure on the part of the assessee to comply with the notice under Section 143(2) of the Act or 142(1) of the Act, there lies a remedy with the Assessing Officer for framing “best judgement assessment” under the provisions of Section 144 of the Act and penalty under Section 271(1)(b) of the Act should not be imposed again and again. However, in the case of assessee, we observe that he failed to comply with the notice dated 24.07.2013 and again remained silent in further four notices, as narrated above in the table. It, therefore, shows that at least on two occasions, assessee is liable to pay penalty under Section 271(1)(b) for the Act for non-compliance to the notices dated 02.05.2013 and 10.09.2013. We, therefore, in view of the decision of Co-ordinate Bench in the case of Smt. Rekha Rani (2015 (5) TMI 1100 - ITAT DELHI) and in view of the facts discussed above, hold that assessee is liable to pay ₹ 20,000/- as penalty under Section 271(1)(b) of the Act as against ₹ 60,000/- imposed by the ld. Assessing Officer. - Decided partly in favour of assessee
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