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No penalty u/s 271(1)(b) due to lack of evidence against assessee's ill-health claim in non-compliance case.
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....Penalty u/s 271(1)(b) - assessee did not comply with the notice issued u/s 142(1) of the Act requiring the assessee to furnish certain information - Neither the AO nor the CIT(A) has brought on record anything against the evidences furnished by the assessee regarding his ill-health. We are of the considered view that this is not a fit case for imposition of penalty u/s. 271(1)(b) - AT....