TMI BlogLevy of penalty u/s 271B and 271F - Late filing of tax audit report and income tax return - The plea of...Levy of penalty u/s 271B and 271F - Late filing of tax audit report and income tax return - The plea of the assessee that it was an inadvertent default, on account of the tax consultant being busy with GST returns and the assessee not being able to adequately follow up with him since he was away in New Zealand, appears to be a reasonable cause - No penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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