Case Law Details
Case Name : Vimla Devi Agrotech Ltd. Vs ACIT (ITAT Jaipur)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Jaipur
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Vimla Devi Agrotech Ltd. Vs ACIT (ITAT Jaipur)
In the case of Vimla Devi Agrotech Ltd. Vs. ACIT (ITAT Jaipur), the Tribunal reviewed an appeal against the order dated July 31, 2024, from the Commissioner of Income Tax (Appeals) (CIT(A)). The primary contention revolved around the imposition of a penalty under Section 271B of the Income Tax Act for failing to maintain books of accounts and get them audited as required under Section 44AB. The appellant challenged the jurisdiction of the penalty order and claimed that the CIT(A) did not provide adequate opportunities
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