Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Penalty imposed u/s 271B - delayed audit of accounts - reasonable cause - surely, ignorance of law is no excuse, but, then, it needs to be borne in mind that we are here concerned with penalty proceedings, in which the conduct is of essence - this is the 1st year of business operation of the assessee, and assessee was misguided by his accountant, hence penalty should not be imposed
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