https://www.taxtmi.com/highlights?id=58195 Penalty imposed u/s. 271B - non filing of audit report within stipulated time - the assessee kept on changing its version for causing delay of filing tax audit report and without any evidence substantiating the said reasons. Having perused the entire record and find no valid reasons supporting the reasons stated by the assessee for delay in filing tax audit report - Levy of penalty confirmed- AT en-us Mon, 31 May 2021 17:07:23 +0530 Mon, 31 May 2021 17:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58195 Penalty imposed u/s. 271B - non filing of audit report within stipulated time - the assessee kept on changing its version for causing delay of filing tax audit report and without any evidence substantiating the said reasons. Having perused the entire record and find no valid reasons supporting the reasons stated by the assessee for delay in filing tax audit report - Levy of penalty confirmed- AT Highlights Income Tax Mon, 31 May 2021 17:07:23 +0530 https://www.taxtmi.com/highlights?id=58195