Section 44AB not applicable if Assessee not involved in or has no income from business / profession

HIGH COURT OF PUNJAB AND HARYANA Commissioner of Income-tax, Hisar versus Market Committee, Sirsa IT APPEAL NOS. 494 & 495 OF 2005 JULY 17, 2012 JUDGMENT Ajay Kumar Mittal, J. Learned counsel for the appellant has supplied the photo copies of the paper-books for the purposes of reconstruction of the files as the same were burnt in fire which took place in the premises of this Court. The same are taken on record and are treated to be reconstructed files. 2. This order shall dispose of ITA Nos. 494 and 495 of 2005 as identical questions of law and facts are involved in both ...