[1][271. [2]Failure to furnish returns, comply with notices, concealment of income, etc.

(1) If the [3][Assessing] Officer or [4][the Joint Commissioner (Appeals) or the Commissioner (Appeals)][5][or the [6][Principal Commissioner or Commissioner]] in the course of any proceedings under this Act, is satisfied that any person

(a) [7][* * * * *]

(b) has [8][* * * * *] failed to comply with a notice [9][under sub-section (2) of Section 115WD or under sub-section (2) of Section 115WE or under sub-section (1) of Section 142] or sub-section (2) of Section 143[10][or fails to comply with a direction issued under sub-section (2A) of Section 142]; or