M/S. GILL RICE MILL,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, LUDHIANA

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.121/Asr/2023 Assessment Year: 2017-18

271 B of the Act. I.T.A. No.121/Asr/2023 2 Assessment Year: 2017-18 2. Brief fact of the case is that the assessee was liable to tax audit u/s 44AB of the Act in the impugned assessment year. The assessee claimed that the audit report was drawn on dated 03.09.2017. But the report was furnished before revenue on dated