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    <title>Assessee Avoids Penalty for Late Tax Audit Submission Due to Health Issues; Granted Immunity u/s 273B.</title>
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    <description>Levy of penalty u/s 271B - delay in submission of the tax audit report - ill health leading to acute physical trouble - assessee has indeed adduced proper reasons and is entitled for immunity in terms of Section 273B - AT</description>
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      <description>Levy of penalty u/s 271B - delay in submission of the tax audit report - ill health leading to acute physical trouble - assessee has indeed adduced proper reasons and is entitled for immunity in terms of Section 273B - AT</description>
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