Case Law Details
Case Name : Sri. Abdul Azeez M Vs ACIT (ITAT Cochin)
Related Assessment Year : 2004-05
Courts :
All ITAT ITAT Cochin
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Sri. Abdul Azeez M Vs ACIT (ITAT Cochin)
Admittedly in this case, no audit report has been filed for assessment year 2009-2010. It is the contention of the assessee that there was a reasonable cause as mandated u/s 273B of the I.T.Act. It was submitted by the learned AR that consequent to search and seizure operation, the entire books of account and records were taken by the department. Further it was stated that the Chartered Accountant of the assessee was suffering from chronic illness and succumbed to illness on 09.03.201
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