Held that the assessee, an illiterate person, having not put up appearance in response to the notices under s. 142(1) issued by the AO acting on the advice of a tax professional, there was a reasonable cause for not making due compliance of the notices and, therefore, it is not a fit case for levy of penalty under s. 271(1)(b). (AY. 2015-16 to 2017-18)