K B ASSOCIATES,GUWAHATI vs. DCIT, CIRCLE-3, GUWAHATI, GUWAHATI

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

G Barua Road, Guwahati - 781024 [PAN: AAJFK6526E] .....................…...……………....Appellant vs. DCIT, Circle-3, Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Guwahati - 781005 ...…..…................................. Respondent Appearances by: Assessee represented by : Sanjay Mody, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 29.07.2025 Date of pronouncing the order : 06.08.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal emanates from