Held that since quantum proceedings itself were quashed, any non-compliance on part of assessee to respond to notice issued under section 142(1) during such proceedings which were held to be void ab initio and without jurisdiction, would not give rise to any cause of action for validly initiating penalty proceedings under section 271(1)(b) of the Act. Penalty proceedings were quashed (AY. 2010-11)
Anita Awasthi (Smt) v. ITO (2022) 215 DTR 353 / 218 TTJ 512 / 43 taxmann.com 238 (Varansai)(Trib)
S. 271(1)(b) : Penalty-Failure to comply with notices-Reassessment proceedings were held to be without jurisdiction-Penalty proceedings is also quashed. [S. 142(1), 147, 148]