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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Non est Return of income as filed without the audit report - ...


Income Return Without Audit Report Deemed Non-Existent; No Penalty u/s 271B Due to Delayed Audit.

June 5, 2017

Case Laws     Income Tax     AT

Non est Return of income as filed without the audit report - delay in statutory audit - Auditors have to be appointed by the Registrar of Societies and therefore, is beyond the control of the assessee - No penalty u/s 271B - AT

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