Reply for penalty u/s. 271-b income-tax act

This query is : Resolved

S. Anand Kumar (Querist)
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18 July 2015 Hai, My Honourable Senior and Junior Members of CA Club India, In one my Tax Audit Case U/s. 44 AB for the Asst. year 2012-13 is one fellow is misused one CA Membership filed ITR 4 through Online for fill up Authorised Representative i.e. Name of the CA Memebrship No. filed. The case was selected as Scrutiny and the case has completed with Penalty raised U/s. 271-B Notice issued. I have concern that CA with proof of Online ITR Details but he has not given to audit report U/s. 44-AB he has replied my membership no is misused unknown person i m not reponsible that case Strictly say i have not given audit report. Plz kindly advised to me How it Penalty dropped U/s. 271-B of income-tax act.

Thanks for all members