Penalty u/s 271(1)(b) for Non-Compliance Overturned Due to Address Change and No Income Return Filed.

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....Levy of penalty u/s 271(1)(b) - non compliance of notices u/s 148/142(1) - assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee - no penalty.....