Penalty u/s. 271B - If the audit report was not enclosed to the ...

No Penalty for Missing Audit Report: Section 271B Not Invoked as Return Deemed Complete by AO u/s 153C.

May 31, 2017

Case Laws Income Tax AT

Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have treated the return as defective return. No such action was taken by the AO, which indicates that the return is complete in all respects - No penalty - AT

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Penalty u/s. 271B - If the audit report was not enclosed to the ...

No Penalty for Missing Audit Report: Section 271B Not Invoked as Return Deemed Complete by AO u/s 153C.

May 31, 2017

Case Laws Income Tax AT

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