Held that the  assessee  obtained the tax audit report within the prescribed time and filed the same before the authorities below and the auditor having confirmed the said fact by way of an affidavit, penalty under s. 271B is not leviable merely because the assessee wrongly stated “No” in the column regarding details of audit under S.  44AB at the time of filing his e-return. Penalty is deleted.  (AY. 2011-12)