Penalty under section 271B cannot be sustained without first adjudicating the assessee’s appeal against the quantum assessment where the very applicability of section 44AB is disputed. Since the assessee contended that he was not carrying on business requiring tax audit and the Commissioner (Appeals) decided the penalty appeal without first determining the turnover and gross receipts in the quantum appeal, besides issuing only one notice, thereby violating the principles of natural justice, the order was set aside and the matter restored to the Commissioner (Appeals) for fresh adjudication after deciding the quantum appeal. (AY. 2018-19)