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1 result for “house property”+ Section 194Jclear

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Key Topics

Section 2637Section 143(3)2

SHRI LAV NARANG,UJJAIN vs. PCIT,, UJJAIN

ITA 166/IND/2020[2015-16]Status: DisposedITAT Indore30 Nov 2021AY 2015-16

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2015-16

Section 143(2)Section 143(3)Section 194CSection 263Section 40A(3)Section 44A

194J( As per 26AS) are more than the receipts shown in ITR5/5/6”. Notices u/s 143(2) & 142(1) of the Act were served upon the assessee. It was admitted before Ld. AO that books of account are not maintained, statutory requirement of getting the books of account audited u/s 44AB of the Act not complied. As per the 26AS