https://www.taxtmi.com/highlights?id=71989 Penalty u/s. 271B - failure to get his books of accounts audited - if for some reason the assessee had not maintained books of account, then the appropriate provision under which penalty proceedings could be initiated was section 271A - penalty set aside - AT en-us Thu, 14 Sep 2023 09:00:29 +0530 Thu, 14 Sep 2023 09:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71989 Penalty u/s. 271B - failure to get his books of accounts audited - if for some reason the assessee had not maintained books of account, then the appropriate provision under which penalty proceedings could be initiated was section 271A - penalty set aside - AT Highlights Income Tax Thu, 14 Sep 2023 09:00:29 +0530 https://www.taxtmi.com/highlights?id=71989