TMI BlogPenalty u/s 271B - late filing of Tax Audit Report in Form 3CA - The record shows the same to have been...Penalty u/s 271B - late filing of Tax Audit Report in Form 3CA - The record shows the same to have been obtained on 26.2.2018. The question of explaining the delay by the assessee would arise only where it is furnished with a delay. - No explanation, much less proving the reasonable cause for the delay, which in fact is a continuing one. - Levy of penalty confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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