THE HALDHAR FOODS(P) LTD.,FEROZPUR CANTT vs. INCOME TAX OFFICER, WARD-III(5), FEROZPUR
In the result, the appeal i
ITA 59/ASR/2018[2012-13]Status: DisposedITAT Amritsar20 Mar 2019AY 2012-13
Bench: Sh. N.S.Saini & Sh. N.K.Choudhry
For Appellant: Sh. P.N. Arora (Ld. Adv.)For Respondent: Sh. Yashender Garg (Ld. DR)
Section 250(6)Section 271Section 271BSection 44A
271(B) of the I.T. Act, 1961 which is wrong, illegal and baseless because this the assessee has reasonable cause for not getting the books audited under section 44AB of the I.T. Act, 1961 in time due the reasons beyond his control.
Since the assessee had reasonable cause for not getting the books of accounts audited hence penalty levied