Penalty u/s 271B Not Imposed Due to Undisturbed Position u/s 44AD Despite Exceeding Turnover Limit.

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....Levy of penalty u/s 271B - not getting the accounts audited u/s 44AD - having not disturbed the said position u/s 44AD, it cannot be said that the assessee has failed to get his books of accounted where undisclosed business receipts of are brought to tax during the course of assessment proceedings and whereby the prescribed turnover threshold has been breached - AT....