PENALTY ON TAX AUDIT REPORT

IF AN ASSESSEE GOT AUDITED HIS BOOKS OF ACCOUNTS AUDITED U/S. 44AB ON 23TH SEPT. BUT FAILS TO FILE A RETURN OF INCOME WITHIN DUE DATE (i. e. 30-09-2009) WHETHER ANY PENALTY FOR NON SUMISSION OF AUDIT REPORT CAN BE LEVIED ON THE ASSESSEE OTHER THAN INTEREST.