Section 271(1)(b) not stipulate any penalty for not responding to section 148 notice

Neeraj Kumar Vs ITO (ITAT Delhi) From the penalty order, we observe that the Assessing Officer nowhere stated that the notices issued u/s 142(1) of the Act were served on the assessee. In the entire penalty order we observe that the notices said to have been issued by the AO but it is not the finding of the AO that anyone of such notices were served on the assessee. It is also the contention of the assessee that even notice u/s 148 said to have been issued by the AO was never served on the assessee and the appeal filed by the assessee is still pending before the Ld. CIT(A). We also observe tha...