Penalty u/s 271a

This query is : Resolved 

27 June 2013 Whether rejection of books u/s 145, amounts to non compliance with Section 44AA regarding non maintenance of books and penalty for non compliance with section 44AB can be levied u/s 271A accordingly?
Please also suggest recent case law, of any

27 June 2013 Merely on the single ground being the books are rejected, penalty U/s 271A/271B can not be imposed.
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