In the result, appeals filed by the assessee stand dismissed
Bench: Before Shri George Mathan, Judicialita Nos.208 To 214/Ctk/20 /Ctk/2022 Assessment Years : 2009-10 To 2015 10 To 2015-16
271A gets attracted on the failure to keep and maintain such books of account and other documents as required by section 44AA or rules made thereunder. It was the submission that the assessee maintains books of account and has also produced the books of account before the AO and ld CIT(A). It was the submission that the books