ASHA DIDWANIA,BHADRAK vs. THE INCOME TAX OFFICER, BHADRAK WARD, BHADRAK, BHADRAK
In the result, appeal of the assessee is allowed
ITA 292/CTK/2025[2013-14]Status: DisposedITAT Cuttack22 Sept 2025AY 2013-14
Section 271(1)(c)Section 271ASection 271BSection 275(1)(c)
delay was condoned. The assessee had not maintained any books of accounts. The AO initiated penalty proceedings u/s.271B of the Act for non-audit of books of accounts.", "held": "The Tribunal found that the initiation of penalty proceedings u/s.271B for non-audit was incorrect as the AO had not initiated penalty proceedings u/s.271A for non-maintenance of books. The penalty
