2019 (4) TMI 610

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....AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-Jammu ('CIT(A)' for short) dated 10.01.2017, confirming the levy of penalty u/s. 271A of the Income Tax Act, 1961 ('the Act' hereinafter) by the Assessing Officer vide order dated 26.03.2015 for Assessment Year (AY) 2001-02. 2. The assessment for the relevant year was ....

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....under for any previous year. Rule 6F, i.e., the relevant rule, to which reference was also made during hearing, specifies cash book; journal; ledger, besides bills for expenses and sales, i.e., as received and issued by the assessee, and on the basis of which the accounts have been maintained. There is no finding either by the Assessing Officer (AO) or even by the ld. CIT(A) qua any of these books....