https://www.taxtmi.com/highlights?id=67710 Levy of penalty u/s. 271B - Non compliance requirement in respect of special audit u/s. 142(2A) - when it appears that the performance of the formalities prescribed by a statute has been rendered impossible by circumstances over which the person interested had no control, the circumstances will be taken as a valid excuse. - No penalty - AT en-us Sat, 14 Jan 2023 07:30:40 +0530 Sat, 14 Jan 2023 07:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67710 Levy of penalty u/s. 271B - Non compliance requirement in respect of special audit u/s. 142(2A) - when it appears that the performance of the formalities prescribed by a statute has been rendered impossible by circumstances over which the person interested had no control, the circumstances will be taken as a valid excuse. - No penalty - AT Highlights Income Tax Sat, 14 Jan 2023 07:30:40 +0530 https://www.taxtmi.com/highlights?id=67710