AO levied penalty under section 271A for non-maintenance of books of account by assessee. The  AO also levied penalty under section 271B due to non-audit of books of account under section 44AB by assessee. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  when the  Assessing Officer had levied a penalty under section 271A, which assessee had accepted and paid, consequently, penalty under section 271B could not be imposed for non-auditing of books of account where assessee had failed to maintain same.  Accordingly the Assessing Officer  is directed to  directed to delete penalty.  AY. 2016-17)