Held that the assessee, a non-resident, having earned income outside India, was not required to file return of income in India; unless the Tribunal decides the issue of addition made by the AO, it cannot be said that the assessee is having taxable income in India and that he was required to file his return, and, therefore, AO erred in levying penalty under s. 271F.  Issue is restored back to the AO for deciding the same after disposal of the appeal filed by the assessee before the Tribunal.  As regards penalty u/s 271(1)(b) also the issue is restored back to the AO for deciding after disposal of the appeal filed by the assessee before the Tribunal (AY.2016-17,  2017-18)