https://www.taxtmi.com/caselaws?id=419738 The Tribunal allowed the appeal, canceling the penalty under section 271B, considering the genuine hardship faced by the assessee due to the unavailability of seized documents for audit purposes, which hindered the finalization of accounts. en-us Wed, 16 Mar 2022 00:00:00 +0530 Sat, 19 Mar 2022 07:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419738 The Tribunal allowed the appeal, canceling the penalty under section 271B, considering the genuine hardship faced by the assessee due to the unavailability of seized documents for audit purposes, which hindered the finalization of accounts. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419738