Case Law Details
Case Name : Saraswati Gupta Vs ITO (ITAT Kolkata)
Appeal Number : I.T.A. No. 86 & 87/KOL/2023
Date of Judgement/Order : 04/08/2023
Related Assessment Year : 2011-2012
Courts :
All ITAT ITAT Kolkata
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Saraswati Gupta Vs ITO (ITAT Kolkata)
ITAT Confirms penalties under section 271A of Income Tax Act, 1961 for not maintaining books of account and Section 271B for not getting the books of account audited
Recently the “A” Bench Of Kolkata Income Tax Appellate Tribunal passed a judgement in the above case confirming the penalties u/s 271A for not maintaining books of account and 271B for not getting the books of account audited. The central point of discussion was whether both the penaltie
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Author Bio
It is very knowledgeable, please give some analysis upon Odisha High Court judgement
Very Insightful!! 👍🏻
what an insightful analysis