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    <title>Penalty Upheld: Death of CA in 2016 Not Valid Reason for Audit Failure in 2009-2010 u/s 271B.</title>
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    <description>Penalty u/s 271B - The demise of the Chartered Accountant in the year 2016 cannot be a reason for not auditing the books of account for assessment year 2009-2010.Therefore, there was no reasonable cause as mandated u/s 273B for deletion of the penalty</description>
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      <description>Penalty u/s 271B - The demise of the Chartered Accountant in the year 2016 cannot be a reason for not auditing the books of account for assessment year 2009-2010.Therefore, there was no reasonable cause as mandated u/s 273B for deletion of the penalty</description>
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