Section 271A Penalty imposed on Doctor For Non-Maintenance of Books

Yogesh Parashram Pangarkar Vs ITO (ITAT Pune)

As per Income Tax Rule 6F the appellant i.e. Doctor has to maintain the books of accounts mentioned in the Rule 6F. The ld.AR submitted that the appellant is maintaining cash book and petty cash book. Even before the ld.CIT(A) the appellant had submitted that the appellant maintained cash book and petty cash, thus, it is a fact that the appellant had failed to maintain books of accounts mentioned in the Rule 6F. The Rule 6F(3) specifically provides for additional books and docume

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