https://www.taxtmi.com/caselaws?id=440059 The Tribunal held that the penalty imposed under Section 271B for delayed filing of the tax audit report was not justified due to technical glitches and the minor nature of the delay. The penalty was vacated, and the assessee's appeal was allowed. en-us Wed, 03 May 2023 00:00:00 +0530 Sat, 08 Jul 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440059 The Tribunal held that the penalty imposed under Section 271B for delayed filing of the tax audit report was not justified due to technical glitches and the minor nature of the delay. The penalty was vacated, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440059