In the instant case, no material has been placed on record by the Department to show that after having coming to know about the alleged defect of absence of Audit Report with return of income, the Assessing Officer has given any notice/intimation to the assessee for removing the defect. The ld. AR has pointed that the accounts of the assessee are subject to audit and the assessee had filed return of income along with the Audit Report in prescribed Form No. 3CB. Admittedly, the only error committed by the assessee is that Report from the Accountant in Form No. 3CEB as required u/s. 92E has not been filed.