HARBHAGWAN HARBHAJAN LAL,CHANDIGARH vs. DCIT, CL. 1(1), CHANDIGARH
In the result, appeal of the assessee is allowed for statistical purposes
ITA 796/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Apr 2025AY 2018-19
For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 144rSection 145Section 270ASection 271BSection 44A
271B for audit non-compliance and Section 270Afor misrepresentation and unverified expenses.Interest under Sections 234A/B/C/D was also levied for delays.
4. Against the order of the Ld. AO the Assessee went in appeal before the Ld. CIT(A).
5. Before us, it was submitted by the Ld. AR that the Assessing Officer had rejected the assesses books of account