Assessee gets immunity from penalty on its failure to get accounts audited as cap gain treated as bu

IT : Where requirement to get accounts audited and furnish audit report had arisen because of treating income from sale of shares as business income by revenue instead of capital gain declared by assessee then acceptance of income from sale of shares as capital gain by revenue in immediately preceding year under similar circumstances was a reasonable cause within meaning of section 273B in failure to comply with provisions of section 44AB