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    Income Tax

    Penalty u/s 271B - delay in filing tax audit report - reasonable...

    Penalty for Late Tax Audit Filing Waived Due to Auditor Change; No Habitual Delay Found u/s 271B.

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    Income TaxAugust 29, 2023Case LawsAT

    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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