Penalty u/s. 271B - failure to get his books of accounts audited ...

Penalty u/s 271B Overturned: Books of Account Not Maintained, Section 271A Penalty Applicable Instead.

September 14, 2023

Case Laws Income Tax AT

Penalty u/s. 271B - failure to get his books of accounts audited - if for some reason the assessee had not maintained books of account, then the appropriate provision under which penalty proceedings could be initiated was section 271A - penalty set aside - AT

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Penalty u/s. 271B - failure to get his books of accounts audited ...

Penalty u/s 271B Overturned: Books of Account Not Maintained, Section 271A Penalty Applicable Instead.

September 14, 2023

Case Laws Income Tax AT

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