No Penalty for Audit Delay u/s 271B: Assessee Finalized Books Post Credit Notes, Deemed Beyond Control.

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....Levy of penalty u/s. 271B - Delay in getting the accounts audited and obtaining tax audit report u/s. 44AB - The assessee finalized its books after receiving credit notes - The delay in finalization of accounts was beyond the control of assessee - No penalty - AT....