BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 271A for not maintaining the books of account. It is pertinent to observe that the assessee has demonstrated before the Revenue Authorities that it is maintaining books of account, namely cash book, ledger, 20 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. journal, Bank account and Bank Pass Book, purchase/sales register. It was also submitted that its total

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed