Taxpayer Penalty u/s 271B Deemed Unjustifiable Due to Chartered Accountants' Responsibility for Audit Report Upload.

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....Penalty imposed u/s 271B on the assessee is not justifiable as the audit report was to be uploaded by the Chartered Accountants who audited the books of account and the assessee was low educated and assessee had under bona fide belief that the same had been uploaded in the system developed by the Department - AT....