Held, that there was no finding in the assessment order for levy of penalty for the default under section 271B of the Act and it was not disputed that after passing of the order on December 31, 2011, the notice was issued only on June 16, 2014 after two and half years after the assessment was completed, which was very abnormal time to fasten the liability on account of alleged default. In between there was no notice and even the assessment order was silent on the levy of the penalty. Therefore, the levy of penalty 30 months after the completion of the assessment, was barred by limitation and the penalty levied under section 271B of the Act was  deleted.(AY. 2009-10)