Penalty u/s 271(1)(b) - non compliance of notices u/s 142(1) -...

Penalty u/s 271(1)(b) - non compliance of notices u/s 142(1) - the AO was not having the present address of the assessee - when the notice issued u/s 142(1) was not served upon the assessee, and the AO had not conducted further enquiry regarding the current address of the assessee, then in the facts and circumstances of the case that the assessee had already furnished the current address in his letter dated 23.08.2021, the reasons explained by the assessee were bona-fide and reasonable - No penalty - AT