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S. 271A penalty justified for non maintenance of book of account U/s. 44AF
Case Law Details
- Case Name
- Ashok Kumar Varshney Vs Income-tax Officer, 3(4), Hathras (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
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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 Tribunal on 20.04....
