Held  that the Assessing Officer concluded that the filing of the tax audit report belatedly showed the mala fide intention of the assessee to evade tax on his income. In view of the fact that the gross income disclosed by the assessee was accepted subsequently by the Assessing Officer and the total tax liability shown in such return was also accepted, the conclusion that the assessee filed the tax audit report belatedly with the mala fide intention to evade tax could not be sustained. The Assessing Officer concluded the plea that the return of income and audit report could not be filed in time due to severe lower back pain of the assessee appeared to be a fabrication to mislead the penalty proceedings. In support of the submission that the assessee suffered lower back pain, the order disclosed that photocopies of the doctor’s prescriptions were provided. Once again, in view thereof and in view of the factual position with regard to the return of income, this conclusion could not be sustained. The imposition of penalty under section 271B was not valid.