2008 (3) TMI 412

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..... s required under section 44AB of the Act and if any acceptable explanation was filed, the appellant could have avoided penalty. In the absence of any evidence adduced by the appellant at least before the Tribunal, we do not find any ground to interfere with the minimum penalty imposed under section 271B for admitted delay of filing audit report. We, therefore, dismiss the appeal. - 290 of 2002 - .....

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..... required under section 44AB of the Act and if any acceptable explanation was filed, the appellant could have avoided penalty. In the absence of any evidence adduced by the appellant at least before the Tribunal, we do not find any ground to interfere with the minimum penalty imposed under section 271B for admitted delay of filing audit report. We, therefore, dismiss the appeal. - - TaxTMI - TM .....

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