No Penalty Imposed for Late Electronic Filing of Tax Audit Report u/ss 271B and 274(1) Due to Technical Issue.

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....Levy of penalty u/s 271B read with section 274(1) - technical snag while upholding the tax audit report electronically - aking into the fact that the audit report has subsequently been uploaded electronically and also hard copy has been furnished before the AO before the completion of the assessment proceedings, no penalty - AT....