default u/s 271(1)(b)

There is default u/s 271(1)(b) . The assessment was completed u/s 147 r.w.s 144B. Apart from the reasonable cause for did not respond to the notices issued since the assessment has been ccompleted u/s 147 r.w.s 144B , penalty u/s 271 (1)(b) is not leviable.  Please give case laws of court/ITAT on the point.

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