https://www.taxtmi.com/highlights?id=69203 Penalty u/s 271B - violation of provisions of section 44AB - When assessee did not maintain regular books of accounts, then the question of getting the books of account audited does not arise at all - since there is a violation of provisions of section 44AA of the Act and the said violation cannot be extended to section 44AB of the Act. - AT en-us Thu, 13 Apr 2023 07:59:12 +0530 Thu, 13 Apr 2023 07:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69203 Penalty u/s 271B - violation of provisions of section 44AB - When assessee did not maintain regular books of accounts, then the question of getting the books of account audited does not arise at all - since there is a violation of provisions of section 44AA of the Act and the said violation cannot be extended to section 44AB of the Act. - AT Highlights Income Tax Thu, 13 Apr 2023 07:59:12 +0530 https://www.taxtmi.com/highlights?id=69203