M/S ALLIANCE BUILDERS & CONTRACTORS LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR
In the result, the appeal of the assessee is partly allowed
ITA 126/LKW/2016[2011-12]Status: DisposedITAT Lucknow05 Dec 2024AY 2011-12
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R
For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 115JSection 142Section 142(1)Section 143(3)Section 40aSection 80I
penalty u/s 271(1)(b) of Rs.
10,000/was again imposed on 18.12.2014. Considering the above facts as well as past records, prosecution proceedings u/s 276D of I.T. Act,
1961 have also been initiated for willfully withholding copy of Audit Report with all enclosures and annexures for the year under consideration alongwith preceeding two years; books of account and other