No section 271B penalty when Assessee not Maintained Books of Account

Maranaikana Halli Jayashella Shetty Pradeepkumar Vs ACIT (ITAT Bangalore)

271B Penalty- When the Assessee Has Not Maintained the Books of Account, There Is No Question of Getting the Books of Account Audited U/S 44AB

Assessment was completed u/s 143(3) making  additions to the returned income u/s 44AD.  AO initiated penalty proceedings u/s 271A &  271B.

Penalty u/s 271B was imposed for the reason that the assessee was required to get his books of

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