SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH
In the result, the appeal by the assessee is allowed for statistical purposes
ITA 145/JAB/2018[2009-10]Status: DisposedITAT Jabalpur22 Jul 2021AY 2009-10
Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021
Section 143(3)Section 250(6)
2 of his order), after hearing the assessee (through his counsel, Sh. S.K. Lalwani, CA) from time to time, that he has not maintained books of account as he had returned the income on presumptive tax basis u/s. 44AF. The same being a non-obstante provision, the business income (of the food-grain trading business) was accepted