Penalty u/s 271B - Failure to get the books of accounts audited ...

Penalty u/s 271B Deleted Due to Assessee's Illness; Reasonable Cause for Non-Compliance with Section 44AB.

September 1, 2016

Case Laws Income Tax AT

Penalty u/s 271B - Failure to get the books of accounts audited u/s 44AB - assessee was himself ill due to which he could not maintain essential books, hence same constitutes a reasonable cause. Penalty deleted - AT

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Penalty u/s 271B - Failure to get the books of accounts audited ...

Penalty u/s 271B Deleted Due to Assessee's Illness; Reasonable Cause for Non-Compliance with Section 44AB.

September 1, 2016

Case Laws Income Tax AT

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