TMI BlogPenalty u/s 271B - non-filing of Tax audit report u/sec. 44AB of the Act within the due date under...Penalty u/s 271B - non-filing of Tax audit report u/sec. 44AB of the Act within the due date under section 139(1) - Due to technical issues and pressure of work, the assessee firm could not file their return of income within the due date specified under section 139(1) - Thus the delay is filling is not a wanton act and the explanations has a reasonable cause. - Penalty directed to be deleted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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