No Penalty Imposed: Ambiguity in Penalty Order u/s 271(1)(b) Due to Unspecified Notice Default.

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....Levy of penalty u/s 271(1)(b) - failure to comply with notices u/s 142(1)/143(2) - it is not mentioned in the penalty order as to for which default of notice penalty has been levied. In the absence of any specific charge against the assessee, it is difficult to accept that assessee would default to make any reply before the authorities below - No penalty....