https://www.taxtmi.com/caselaws?id=341202 The appeal by the assessee was allowed, and the penalty under section 271B was directed to be deleted based on the timely submission of the audit report electronically and in hard copy before the completion of assessment proceedings, considering it as a technical breach without causing prejudice to the Revenue. en-us Fri, 31 Mar 2017 00:00:00 +0530 Tue, 04 Apr 2017 09:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341202 The appeal by the assessee was allowed, and the penalty under section 271B was directed to be deleted based on the timely submission of the audit report electronically and in hard copy before the completion of assessment proceedings, considering it as a technical breach without causing prejudice to the Revenue. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341202