Assessee, had been running business of imparting tuition classes-Since he failed to get his books of account audited as required under section 44AB, assessment was made on estimation basis and, consequently, Assessing Officer levied penalty under section 271B. Held that since assessee did not get his books of account audited, as per provisions of section 44AB read with section 271B, Assessing Officer rightly levied penalty under section 271B of the Act. (AY. 2008-09)