Held that the assessee did not file any return of income under the provisions of section 139(1) of the Act. The return was filed in response to the notice issued under section 148 of the Act on account of income escaping assessment. Thus, there remained no ambiguity that the books of account of the assessee were not written up before the due date for filing the return of income as specified under section 139(1) of the Act. Once, it was established that the books of account were not written up in time, the question of getting them audited to comply with the provisions of section 44AB of the Act, would not arise. The first default of the assessee was non-maintenance of books of account under section 44AA of the Act which was a complete offence and was subject to the penalty under the provisions of section 271A of the Act. Therefore, the assessee could not be visited with the penalty for the offence of not getting accounts audited.(AY.2011-12, 2012-13)