Penalty u/s 271B deleted as assessee was unaware of Tax Audit Provision
May 30, 2023
Income Tax, ITAT
Penalty u/s 271B deleted as assessee was not aware that section 44AB related to Tax Audit was applicable to him as he was only a commission agent ABCAUS Case Law Citation:ABCAUS 3757 (2023) (05) ITAT In the instant case, the assessee had challenged the order passed by the …