Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.

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....Belated furnishing of a tax audit report is described as a technical or venial breach where the report was already available to, and considered by, the Assessing Officer before reassessment was completed. The note states that, where reassessment took account of the report and no addition was made, the delayed filing did not warrant penalty under section 271B. It records that the penalty was deleted because the procedural lapse did not affect the reassessment process.....