Penalty u/s. 271(1)(b) - in spite of the various adjournments...

Penalty u/s. 271(1)(b) - in spite of the various adjournments given by the AO to assessee, no return of income was filed by the assessee in spite of the various opportunities given by the AO to the Authorised Representative of the assessee and lastly the AR of the assessee shows his inability and therefore, the AO has rightly imposed the penalty in dispute - AT