https://www.taxtmi.com/highlights?id=29083 Penalty u/s.271BA - no affidavit from the Director or by Chartered Accountant to show that report in Form No.3CEB was obtained before the due date of filing of the return or the said Audit report was made available to the AO either before processing the return u/s.143(1) or completion of assessment order u/s.143(3) of the Act - penalty confirmed - AT en-us Fri, 06 May 2016 13:22:42 +0530 Fri, 06 May 2016 13:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29083 Penalty u/s.271BA - no affidavit from the Director or by Chartered Accountant to show that report in Form No.3CEB was obtained before the due date of filing of the return or the said Audit report was made available to the AO either before processing the return u/s.143(1) or completion of assessment order u/s.143(3) of the Act - penalty confirmed - AT Highlights Income Tax Fri, 06 May 2016 13:22:42 +0530 https://www.taxtmi.com/highlights?id=29083