Levy of penalty u/s. 271B - Non compliance requirement in respect of special audit u/s. 142(2A) - when...

Levy of penalty u/s. 271B - Non compliance requirement in respect of special audit u/s. 142(2A) - when it appears that the performance of the formalities prescribed by a statute has been rendered impossible by circumstances over which the person interested had no control, the circumstances will be taken as a valid excuse. - No penalty - AT .....

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