Penalty levied u/s. 271(1)(b) - non compliance of notice issued...

Penalty levied u/s. 271(1)(b) - non compliance of notice issued u/s. 142(1) - addition on account of cash deposits - where all the bank accounts are in the joint name and the Ld. CIT(A) has passed the impugned ex parte order without deciding the quantum appeals the matter is set aside to the record of the CIT(A) for deciding the same afresh after adjudication of the quantum appeals and giving more opportunity of hearing to the assessee. - AT