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Case Law Details

Case Name : Goodwill Team Papers Ltd Vs ACIT (ITAT Chennai)
Related Assessment Year : 2017-18
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Goodwill Team Papers Ltd Vs ACIT (ITAT Chennai)

ITAT Chennai confirmed penalty imposed under section 271B of the Income Tax Act for non-furnishing audit report, in absence of any reasonable or sufficient cause for not complying with legal provisions of section 44AB of the Income Tax Act.

Facts- The only issue in the appeal of the assessee is as regards to order of the Ld.CIT(A) confirming penalty levied by the Assessing Officer u/s.271B of the Income Tax Act for violation of the provisions of section 44AB of the Income Tax Act for not filing the audit report

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