Gauhati H.C : The penalty imposed on the assessee under section 271B of the Income-tax Act, 1961, when it was mandatory to get the accounts audited under section 33B of the said Act, even if the books of account have not been properly maintained

High Court Of Gauhati CIT vs. Jugal Kishore Mahanta Assessment Year : 2001-02 Section : 268A, 260A I.A. Ansari And P. K. Musahary, JJ. IT Appeal No. 5 Of 2012 May 9, 2013 JUDGMENT I.A. Ansari, J. – This is an appeal preferred under section 260A of the Income-tax Act, 1961 (hereinafter referred to as…

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