https://www.taxtmi.com/caselaws?id=103434 The Tribunal held that no penalty under section 271B was imposable on the assessee as the audit was completed, and the audit report was obtained and filed with the return. The penalty sustained by the CIT(A) was canceled, and the appeal by the assessee was allowed. en-us Wed, 31 Oct 2001 00:00:00 +0530 Wed, 22 Feb 2012 17:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103434 The Tribunal held that no penalty under section 271B was imposable on the assessee as the audit was completed, and the audit report was obtained and filed with the return. The penalty sustained by the CIT(A) was canceled, and the appeal by the assessee was allowed. Case-Laws Income Tax Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103434