M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

e-mail regarding reconciliation of its accounts with M/s. Ericsson India Pvt. Ltd. Gurgaon. But the information filed was not substantiated with any relevant bills/vouchers and accordingly production thereof was called for, vide letter dated 20.10.2009 received on 23.10. 2009, assessee furnished much awaited information regarding pending addresses of some of the account-holders. 9. Perusal of above facts revealed

GEETA SHARMA,SUNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX , PATIALA

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)

272A (1)(d) of the Income-tax Act,1961 shall be initiated for noncompliance with statutory notices. Therefore, having regard to the facts of the case, a show cause notice vide DIN & Notice No ITBA/AST/F/143(3)(SCN)/20 21-22/1035081559(1) Dated 25/08/2021 was issued to the assessee in e-portal of faceless assessment giving opportunity to explain