PRACHI AGARWAL,RAMNAGAR vs. DC/ACIT CENT HALDWANI AT MRT, HALDWANI
In the result, the appeal of the Assessee is allowed
ITA 27/DDN/2025[2022-23]Status: DisposedITAT Dehradun09 Jul 2025AY 2022-23
Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
Section 143(3)Section 147Section 271Section 271BSection 44A
271B of the
Income Tax Act, 1961 ('Act' for short) came to be passed on 27/09/2024
on the pretext that the Assessee has not filed audited books of account
within the due date i..e 07/10/2022. Aggrieved by the order of the
penalty, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld.
CIT(A) vide order dated
