SHRI SOHAN NATH,AJMER vs. INCOME TAX OFFICER, AJMER
ITA 888/JPR/2017[2013-14]Status: DisposedITAT Jaipur06 Mar 2019AY 2013-14
Bench: The Date Of Hearing.”
For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Roshanta Meena (JCIT)
Section 139(1)Section 142(1)Section 271BSection 273BSection 44A
U/s 139(1). Subsequent, filing of the audit
report is not a compliance of the provisions of Section 44AB of the Act
particularly when the assessee has not declared the turnover and
income from liquor business. Further, the alleged audit report was not
in existence on the date of filing the original return of income.
Therefore, in the absence
