NAVJEEVAN CHARITABLE SOCIETY ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR
In the result, appeal of the assessee is allowed
ITA 215/ASR/2022[2019-20]Status: DisposedITAT Amritsar20 Mar 2023AY 2019-20
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 142Section 154Section 272ASection 272A(1)(d)Section 273B
271(l)(b) but are equally applicable to penalties levied u/s 272A(l)(d) as in both the sections, the penalty is leviable in cases of non-compliance to directions to get books audited u/s 142(2A). Hence, the contentions of the AR, in the present case, that as the Special Audit has been completed, hence the penalty order should
