DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1
In the result, the appeal filed by the assessee is allowed
ITA 169/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13
Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)
For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 194ASection 194A(3)(iii)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40
271A
: Failed to keep, maintain, or retain books of accounts, documents etc.
as required u/s 44AA.
271B
: Failed to get the accounts audited or obtain audit report as required under section 44AB or furnish such report alongwith return under section 139(1) or in response to notice under section 142(1)(i).
271C
: Failed to deduct tax at source, wholly
