SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

273B of the Act. 11. We observe that penalty under section 271A of the Act is leviable in a case when the assessee does not maintain the books of account as provided under section 44AA of the Act i.e. for non- compliance of section 44AA of the Act. Whereas penalty under section 271B