S. 271A penalty justified for non maintenance of book of account U/s. 44AF

IN THE ITAT AGRA BENCH Ashok Kumar Varshney v. Income-tax Officer, 3(4), Hathras IT APPEAL NO. 160 (AGRA) OF 2009 [ASSESSMENT YEAR 2005-06] SEPTEMBER 7, 2012 ORDER Bhavnesh Saini, Judicial Member – This appeal by the assessee is directed against the order of the ld. CIT(A), Ghaziabad dated 05.12.2008 for the assessment year 2005-06 confirming levy of penalty u/s. 271-A of the IT Act. 2. The assessee in column No. 9 of the appeal papers stated 30th January, 2009 as the date of communication of the order appealed against. However, the appeal is filed in the office of the T...