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The assessee has commonly challenged the finding of Ld. CIT(A) confirming the penalty of Rs. 10,000/- u/s 271(1)(b) of the Act levied by the Ld. A.O in all the seven years.

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Sec. 271(1) of Income Tax Act, 1961— Penalty — Penalty was not leviable for non compliance of notice u/s 271(b) as the assessment were framed u/s 143(3) of the Act showing that necessary co-operation was given by the assessee for completing the assessment proceedings. - MANU RAI V/s DEPUTY CIT - [2020] 28 ITCD Online 072 (ITAT-INDORE)