K B ASSOCIATES,GUWAHATI vs. DCIT, CIRCLE-3, GUWAHATI, GUWAHATI
ITA 46/GTY/2025[2017-18]Status: DisposedITAT Guwahati06 Aug 2025AY 2017-18
Bench: Ld AO. Full compliance was not even after penalty u/s 274 r.w.s 272A(1)(d) was imposed for incomplete compliance. Further, in the appeal proceeding also, the appellant has filed written submission only with respect to ground of appeal no 6. No details have been furnished except form no 26. Under the circumstances, the contention of the appellant all the compliances were made is totally incorrect. Under the circumstances, I find that Ld AO has correctly rejected the books of the appellant an
Section 143(3)Section 145Section 145(3)Section 250Section 274
Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi
[hereafter “the Ld. CIT(A)”], dated 18.12.2024. 1.1
In this case, the Ld. AO has recorded in his order dated 01.12.2019
that the case was selected for scrutiny on several grounds, one being high ratio
