Appeals of the assessee are disposed of in the manner discussed as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 70 & 71/Asr/2023 Assessment Year: 2017-18 Tarlok Singh Through Legal Heir The Ito Gurnam Singh Dorangla Ward Gurdaspur-143521- Punjab Gurdaspur
section 273B of the Income Tax Act for not filing the Audit Report in time. He argued that thought the assessee has filed Tax Audit Report beyond the stipulated time but the said Tax Audit Report made available to the Assessing Officer before completing the assessment with explaining the reasons for delay in filing the Tax Audit Report (Assessment Order