https://www.taxtmi.com/caselaws?id=19944 HC held that the requirement to file the audit report with the return for claiming deduction under s.80J is directory, not mandatory. An assessee who fails to file the audit report cannot expect the ITO to prompt compliance; the ITO may decide the claim on available material. If the report is furnished before completion of assessment with a satisfactory explanation for delay, the ITO may consider it and examine the deduction. Principles of natural justice do not oblige the ITO to inform the assessee that failure to file the audit report will lead to disallowance. en-us Fri, 03 Sep 1993 00:00:00 +0530 Fri, 17 Oct 2025 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19944 HC held that the requirement to file the audit report with the return for claiming deduction under s.80J is directory, not mandatory. An assessee who fails to file the audit report cannot expect the ITO to prompt compliance; the ITO may decide the claim on available material. If the report is furnished before completion of assessment with a satisfactory explanation for delay, the ITO may consider it and examine the deduction. Principles of natural justice do not oblige the ITO to inform the assessee that failure to file the audit report will lead to disallowance. Case-Laws Income Tax Fri, 03 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19944