Penalty u/s 271(1)(b) deemed unsustainable due to double prejudice from non-response during assessment proceedings.

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....Penalty u/s. 271(1)(b) - Non response to notice issued in assessment proceedings - non response has already led to addition of the entire amount and the very purpose of the notice was to ask the assessee to produce the parties, in our considered opinion, penalty levied for non-response by the assessee in this regard will amount to double prejudice. Hence penalty is not sustainable.....