Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia
271B of the Act alleging that assessee has not filed tax audit report in terms of provisions of Section 44AB of the Act despite the total value of transactions made in multi commodity exchange of Rs.69,17,25,042/- which far exceeds the limit prescribed for audit I.T.A. No.48/Del/2023 2 of the books of account under Section 44AB