2008 (3) TMI 412

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....R. Menon, for the respondents. JUDGMENT The judgment of the court was delivered by 1. C. N. RAMACHANDRAN NAIR J. - The appeal is filed against the order of the Tribunal confirming penalty levied under section 271B of the Income-tax Act, 1961, for belated filing of audit report as required under section 44AB of the Income-tax Act. We have heard senior counsel Sri P. Balachandran, appearing....