In one of my cases,Tax Audit completed  on 28/09/13 for 2012-13 & Tax Audit Reports thereof filed physically with the IT Deptt. on 30/09/13.Return too e-filed on 03/10/13 but subsequently, the Tax Audit Reports could not be e-filed by 30/11/13 due to some inadvertant techical errors. Subsequently the assessment too completed u/s.143(1) on 01/01/14 and due refund granted. Now the ITO sent notice u/s.271B for imposing penalty u/s.271B stating that there were failures to get a/cs. audited and report furnished.   The details of the Tax Audit i.e. date of audit report and date of furnishing thereof was clearly mentioned in the e-filed ITR as 28/09/13 & 30/09/13 respectively. 30/09/13 being the date of filing of physical Tax Audit Reports with the ITO.

Kindly advice. Are there any settled case reports ?

Thanks a lot -