Penalty Confirmed for Non-Compliance u/s 271(1)(b) Due to Assessee's Willful Disobedience to Section 142(1) Notice.

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....Penalty u/s 271(1)(b) - non-compliance of notice u/s 142(1) - The judgment/decision on the strength of which we had expressed deletion of penalty are not applicable, as there is deliberate and willful disobedience by the assessee in filing the response before the Assessing Officer, even after receiving the notice u/s 142(1) - Penalty confirmed - AT....