2019 (1) TMI 1333

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....hri. Manjit Singh, Sr. DR ORDER PER BENCH : All the above appeals have been filed by the Assessee against the separate orders each dated 29/06/2018 of Ld. CIT(A)-1 2. Since the issue involved is common in all these appeals which were heard together so these are being disposed off by this common order for the sake of convenience and brevity. 3. The only grievance of the assessee in t....

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....-08 that the assessee did not maintain the books of account, therefore, there was no justification for levying the penalty under section 271B of the Act, for the reasons that if the assessee did not maintain the books of account there was no question of getting those audited. 5. In his rival submissions, the Ld. Sr. DR strongly supported the orders of the authorities below and further submitted....

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..../11/2014 has mentioned that the assessee did not maintain the books of accounts, this fact requires verification and moreover the Ld. Counsel for the Assessee stated at Bar that the issue relating to the maintenance of books of account is pending before the Ld. CIT(A), we therefore, by considering the totality of the facts deem it appropriate to remand these cases to the file of Ld. CIT(A) to be a....