https://www.taxtmi.com/highlights?id=35208 Penalty imposed u/s 271B on the assessee is not justifiable as the audit report was to be uploaded by the Chartered Accountants who audited the books of account and the assessee was low educated and assessee had under bona fide belief that the same had been uploaded in the system developed by the Department - AT en-us Sat, 10 Jun 2017 05:51:34 +0530 Sat, 10 Jun 2017 05:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35208 Penalty imposed u/s 271B on the assessee is not justifiable as the audit report was to be uploaded by the Chartered Accountants who audited the books of account and the assessee was low educated and assessee had under bona fide belief that the same had been uploaded in the system developed by the Department - AT Highlights Income Tax Sat, 10 Jun 2017 05:51:34 +0530 https://www.taxtmi.com/highlights?id=35208