Tribunal held that the assessee had subsequent to issue of both notices under section 142(1) entered appearance before the Assessing Officer during assessment proceedings and filed the requisite details. The Assessing Officer passed an assessment order and not an ex parte best judgment assessment order. Thus, it was not a case where the assessee did not enter appearance post-notices during assessment proceedings nor where it did not furnish the desired details. The assessee had entered appearance post-issue of these notices and furnish the details before the Assessing Officer as well in uploaded details in the e-proceedings portal during assessment proceedings and thus penalty of Rs. 10,000 levied against the assessee by the Assessing Officer under section 271(1)(b) was deleted.( AY.2016-17)