Penalty for Unaccounted Turnover u/s 271B Deemed Unsustainable by Assessing Officer's Decision.

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....Penalty u/s 271B - not getting account u/s 44AB - The action of the AO in treating the unaccounted turnover as part of total turnover and holding the assessee liable for paying penalty u/s 271B of the Act for not getting books of account audited, is not sustainable.....