Penalty Imposed for Non-Compliance with Audit Requirements u/s 271B; Unaccounted Sales Not Considered Turnover for Section 44AB.

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....Penalty u/s 271B - failure to get the books of accounts audited u/s 44AB - addition made during the assessment proceedings on the basis of unaccounted sale cannot be regarded as the turnover for the purpose of Section 44AB because the documents relied upon by the A.O. are neither the part of books of account nor would substitute the books of account or constitute the books of account of the assessee regularly maintained.....