https://www.taxtmi.com/highlights?id=71313 Penalty u/s 271B - late filing of Tax Audit Report in Form 3CA - The record shows the same to have been obtained on 26.2.2018. The question of explaining the delay by the assessee would arise only where it is furnished with a delay. - No explanation, much less proving the reasonable cause for the delay, which in fact is a continuing one. - Levy of penalty confirmed - AT en-us Fri, 04 Aug 2023 08:16:39 +0530 Fri, 04 Aug 2023 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71313 Penalty u/s 271B - late filing of Tax Audit Report in Form 3CA - The record shows the same to have been obtained on 26.2.2018. The question of explaining the delay by the assessee would arise only where it is furnished with a delay. - No explanation, much less proving the reasonable cause for the delay, which in fact is a continuing one. - Levy of penalty confirmed - AT Highlights Income Tax Fri, 04 Aug 2023 08:16:39 +0530 https://www.taxtmi.com/highlights?id=71313