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2005 (1) TMI 82 - HC - Income TaxPenalty - delayed filing of the audit report - Assessing Officer issued notice u/s 271B proposing to impose penalty on account of delayed filing of the audit report. In the reply filed on behalf of the assessee, it was averred that the required report had been obtained well in time, i.e., October 27, 1993 but due to some reasons, the same could not be filed up to October 31, 1993 along with the report. – we hold that the Tribunal did not commit any illegality by setting aside the order of penalty.
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