https://www.taxtmi.com/caselaws?id=103405 The appeal by the assessee was allowed, and the penalty under section 271 B for not obtaining the audit report within the specified time was deemed invalid and deleted. The judge ruled in favor of the appellant, highlighting that the burden of proof rested with the revenue department to demonstrate any delay in obtaining the report beyond the specified date, which they failed to do. en-us Wed, 16 Jan 2002 00:00:00 +0530 Wed, 22 Feb 2012 16:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103405 The appeal by the assessee was allowed, and the penalty under section 271 B for not obtaining the audit report within the specified time was deemed invalid and deleted. The judge ruled in favor of the appellant, highlighting that the burden of proof rested with the revenue department to demonstrate any delay in obtaining the report beyond the specified date, which they failed to do. Case-Laws Income Tax Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103405