Whether Penalty can be levied if assessee fails to file return against notice under section 148?

Dr. Sreekala Pillai (1 Points)

17 January 2023  
If an assessee has not filed return of income at all and fails to file return against notice u/s. 148 also, whether he is liable to pay penalty?

And, if he has filed original return within the stipulated time and the he fails to file return against notice u/s.148, whether penalty can be levied?