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2022 (10) TMI 350 - AT - Income TaxPenalty levied u/s. 271(1)(b) - Non compliance of notices u/s. 142(1) - HELD THAT:- The service of notice and its non-compliance is not denied by the assessee. We therefore confirm the levy of penalty u/s. 271(1)(b) of the Act. Further we find that the so called medical certificate was not filed before the A.O. and A.O. was being forced to pass a best judgment assessment order u/s. 144 r.w.s. 147 - Therefore there is devoid of merits in the claim of the assessee. Therefore the same is rejected and the findings of the CIT(A) does not require any interference and levy of penalty u/s. 271(1)(b) is hereby confirmed. Appeal filed by the Assessee is hereby dismissed.
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