Penalty of Rs. 10,000/- u/s 271(1)(b) for not complying with sec. 143(2)couldn't be imposed more than once for same default . The provision of Section 271(1)(b) is of deterrent nature and not for earning revenue. Hence penalty of Rs. 50000 confirmed by CIT (A) reduced to Rs. 10000 by Delhi Tribunal in Smt. Rekha Rani IT APPEAL NO. 6131 (DELHI) OF 2013 DATED 06-05-2015