Penalty u/s 271B - delay in filing tax audit report - reasonable / bonafide cause - The assessee is not...

Penalty u/s 271B - delay in filing tax audit report - reasonable / bonafide cause - The assessee is not a habitual defaulter for filing the tax audit report. Therefore, the change of auditor is one of the valid reasons for delay in filing the tax audit report. - No penalty - AT .....

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