Case Law Details
Case Name : Tarlok Singh Vs ITO (ITAT Amritsar)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Amritsar
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Tarlok Singh Vs ITO (ITAT Amritsar)
ITAT Amritsar held that non-filing of tax audit report due to technical glitch is the reasonable cause shown. Accordingly, penalty under section 271B of the Income Tax Act not leviable for such non-filing of tax audit report.
Facts- AO has initiated the penalty under section 271B of the Income Tax Act, 1961 for late filing of audit report under section 44AB of the Act against the assessee. AO noted that the gross receipt of the assessee for the year under considerat
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