SHRI ANIL OMPRAKASH MISHRA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(1), SURAT
In the result, the appeal filed by the assessee is allowed
ITA 314/SRT/2023[2011-12]Status: DisposedITAT Surat03 Jul 2023AY 2011-12
Bench: Shri Pawan Singh(Virtual Hearing) Shri Anil Om Prakash Mishra, I.T.O., A-281, Shubham Bunglows, Sachin, Ward-1(2)(1), Vs. Surat-394230. Surat. Pan No. Ajnpm 7661 F Appellant/ Assessee Respondent/ Revenue
Section 143(3)Section 147Section 148Section 254(1)Section 271BSection 44A
271B of the Act. Admittedly, no penalty is imposed under Section 271A for not maintaining books of account. The case of assessee right from the beginning is that the assessee is not maintaining books of account and income is shown on the basis of entry in the bank account and TDS
