https://www.taxtmi.com/caselaws?id=432826 The Tribunal found that the assessee had a reasonable cause under Section 273B of the Income-tax Act, preventing compliance with special audit requirements. Consequently, penalties under Section 271B were deleted, with findings from a similar case applied to allow all appeals. en-us Mon, 09 Jan 2023 00:00:00 +0530 Sat, 14 Jan 2023 07:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432826 The Tribunal found that the assessee had a reasonable cause under Section 273B of the Income-tax Act, preventing compliance with special audit requirements. Consequently, penalties under Section 271B were deleted, with findings from a similar case applied to allow all appeals. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432826