The Assessing Officer levied a penalty under Section 272A (1)(d) for non-compliance with notices issued u/s.142(1). However, in a subsequent assessment order passed u/s. 143(3), the Assessing Officer expressed satisfaction with the compliances made by the assessee. Since the Assessing Officer had effectively condoned the non-compliance by the assessee in the later assessment order, the penalty u/s. 272A (1)(d) could not be imposed.(AY. 2020-21)