Income tax return u.s 271 (1) (a)

            MR  A. NOT FILING FOR THE  ASST -YEAR 2011-12 WITHIN TIME. AFTER THE FILING WITH LONG TERM CAPITAL GAINS ON  31.12.2015,  THE ASSETMCOMPLETEDLTED U/S  143 1 (A). WITH ADDITIONAL LONG-TERM CAPTIAL  GAIN AMOUNT. AND TAX DAMAND.RS 2.50 LAKS AND INTEREST 1.5 LAKS. A  THE TAX PAID.

MY QUERY IS

1  PENALTY PROCEEDING U/S 271(1) (C).IS APPLICABLE?

2) Avoid the penalty METHOD

3) EXAMPLE WITH  CASE LAW.

OK THANKS