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