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<h1>Appeal against Penalty Dismissed in Tax Case</h1> <h3>Commissioner Of Income-Tax Versus Gramin Sadhan</h3> Commissioner Of Income-Tax Versus Gramin Sadhan - [2000] 245 ITR 563, 164 CTR 226, 116 TAXMANN 222 The High Court of Allahabad dismissed an appeal against the cancellation of a penalty under section 271B of the Income-tax Act, 1961. The penalty was levied for not furnishing an audit report before the specified date, but the court found that the obligation was only to procure the report by the date, not to submit it to the Assessing Officer. The court upheld the decision of the Commissioner (Appeals) and the Tribunal, stating that no substantial question of law was involved.