AO levied penalty under section 271B against assessee for not getting his accounts audited under section 44AB. Assessee contended that he did not maintain books of account, thus, there was no possibility to get them audited. Assessee further contended that penalty under section 271A had already been initiated against him for non-maintenance of books of account under section 44AA, therefore, the penalty under section 271B could not be imposed. CIT v Bareilly v. Bisauli Tractors   (2007)  165 taxmann.ccom 1 ( All )( HC))  since assessee had not maintained books of account, the provision of section 271B would not get attracted and the assessee would be liable to the recourse under section 271A. Hence, the impugned penalty under section 271B was deleted. [ITA No. 1035/Del/2023 dated 09/01/2025] [AY 2011-12]