Case Law Details
Case Name : Rakesh Kumar Jha Vs ITO (ITAT Ranchi)
Appeal Number : I.T.A. No. 72/Ran/2022
Date of Judgement/Order : 15/05/2023
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Ranchi
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Rakesh Kumar Jha Vs ITO (ITAT Ranchi)
Assessee has been running the business of imparting tuition classes. As per the statement of facts furnished by the assessee, assessment was made on estimation basis on account of non-maintenance of books of accounts applying
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Author Bio
There are a number of decisions holding that once 271A penalty is levied, further penalty u/s271B cant be levied.