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
801B(10) of the Act.
5. After careful consideration of the facts, as indicated above, as also the past behavior of the assessee company particularly with regard to its willful withholding of the tax audit report which it was mandatorily required to be obtained in accordance . with the provisions stipulated u/s 44AB of the Act and also its failure
