Penalty u/s. 271(1)(b) - assessee failed to give reasons for...

Penalty u/s. 271(1)(b) - assessee failed to give reasons for non-compliance of statutory notice u/s. 142(1) - till the disposal of appeal by the CIT(A) the assessee failed to furnish required evidences, information, documents, vouchers, etc. before the authorities below and in penalty proceedings no reasonable cause was shown for non-compliance of notice issued u/s. 142(1) - Levy of penalty confirmed - AT