Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years