Searching for judgement in reply of 271(1)(c)

Dear ones,

One of my client has been served by notice u/s 271(1)(c) for the addition because of bogus purchase, assessee has gone for appeal l so and order has been passed and 95% of addition was cancelled still assessee received notice. I am searching for judgement in support of non payment of penalty .

kindly suggest me any relevant case laws which I can attach along with summary in the reply of such notice.