Assessing Officer levied penalty under section 272A(1)(d) in respect of non-compliance of notices issued under section 142(1).  CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  in subsequent assessment order passed under section 143(3), Assessing Officer had expressed satisfaction with compliances made by assessee. Since Assessing Officer himself had deemed to have condoned non-compliance by assessee on earlier occasions, penalty under section 272A(1)(d) could not be imposed. Penalty is deleted. (AY. 2020-21)