https://www.taxtmi.com/highlights?id=35072 Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have treated the return as defective return. No such action was taken by the AO, which indicates that the return is complete in all respects - No penalty - AT en-us Wed, 31 May 2017 12:40:56 +0530 Wed, 31 May 2017 12:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35072 Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have treated the return as defective return. No such action was taken by the AO, which indicates that the return is complete in all respects - No penalty - AT Highlights Income Tax Wed, 31 May 2017 12:40:56 +0530 https://www.taxtmi.com/highlights?id=35072