AO imposed penalties upon assessee u/s 271A for failure to maintain his books of account and other documents as required u/s 44AA and u/s 271B for failure to get his books of account audited as per provisions of sections 44AB. The assessee filed an appeal against the imposition of penalty u/s 271B contented that the AO was divested for further saddling him with penalty u/s 271B for getting non-existing books of accounts audited.  Tribunal held that when the assessee had been penalised u/s 271A of the Act then he could not have further been saddled with failure of getting such books of accounts to be audited.  The penalty imposed of Rs.  1,00,000  u/s 271B is quashed .  (AY. 1993-94  to 1995-96)