NORTH EASTERN CONSTRUCTIONS,DIBRUGARH vs. INCOME TAX OFFICER, WARD-1(2), DIBRUGARH

In the result, the appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

u/s. 274 read with section 271B of the Act dated 15-05-2018 is reproduced hereunder:- Whereas in the course of proceedings before me for the Assessment Year 2015-16, it appears to me that you have failed to get accounts audited or failed to furnish a report of such audit as required under section 44AB of the Income

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

In the result, the appeal of the assessee is allowed