Uttarakhand H.C : Where it was not within assessee’s domain to have auditor appointed by registrar or State Government to complete audit within specified date, no penalty under section 271B should be imposed on assessee

High Court Of Uttarakhand CIT vs. Iqbalpur Cooperative Cane Development Union Ltd. Section : 44AB, 271B, 273B Barin Ghosh, Cj. And Servesh Kumar Gupta, J. IT Appeal No. 11 Of 2008 May  31, 2013 ORDER Barin Ghosh, CJ. – Respondent is a co-operative society registered under the U.P. Cooperative Societies Act, 1965. Sub-section (1) of Section…

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