Section 71 in The Central Goods and Services Tax Act, 2017 [Entire Act]
income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961; and (vi) any other relevant record, for the scrutiny
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assessee obtained the audit report after the due date
provided under section 44AB of the Act. Accordingly, upon completion
of the assessment, A.O. initiated ... whereas the due date for obtaining the audit
report, under section 44AB, was 30th September
Astoria Leathers, Chennai vs Ito, Chennai on 27 December, 2017
revised return was filed
based on the report prepared under section 44AB of the Act on 07.07.2010.
As per the provisions of section 44AB ... section 139 of the Act. In this case, the report under section 44AB of the Act
was prepared only on 07.07.2010, which is beyond
Section 20 in The Finance Act, 2017 [Entire Act]
Section 20 in The Finance Act, 2017
20. Amendment of section 44AB.
- In section 44AB of the Income-tax Act,- (i) before the first proviso
Shri Govindkumar H. Varma,, Ahmedabad vs The Acit, Central Circle-2(4),, ... on 17 May, 2017
appellant has obtained and furnished particulars of audit report u/s
44AB for the assessment year in consideration.
2. On the facts and circumstances ... however, the Tax Audit Report under
Section 44AB of the Act was not furnished along with the original return of
income. Accordingly, a show-cause
Off Shore India Limited, Karnataka vs Dcit, Cir-4, Kolkata, Kolkata on 22 September, 2017
part
of the assessee company of the provisions of section 44AB , he
initiated penalty proceedings under section 271B of the Act. In reply ... therefore under a bona fide belief that the
requirement of section 44AB was not applicable. This stand of the
assessee however was not found acceptable
Kanjan Marketing, Mumbai vs Ito 25(3)(2), Mumbai on 16 August, 2017
Income-tax Act, 1961 for
failure to get accounts audited u/s 44AB of the Income-tax Act, 1961.
2. The brief facts ... proceedings u/s 271B for failure to get accounts audited
u/s 44AB of the Income-tax Ac, 1961 though its turnover for the relevant
Adit(Intl. Taxn), Ahmedabad vs Shandong Tiejun Electric Power Engg. ... on 18 January, 2017
accounts in compliance of sec. 44AA as also audited u/s 44AB of the Act.
Ld. AO thus by arbitrary application of sec.44BBB ... audited and furnishes a report of such audit as required
under section 44AB , and thereupon the Assessing Officer shall proceed to
make an assessment
Dr. Santosh Manohar Kumar, Kolkata vs Ito, Ward-22(3), Kol, Kolkata on 11 August, 2017
immediate preceding year was less
than limit as specified u/s. 44AB of the Act. Ld. AR also submitted that assessee was
running a clinic ... limit of ₹ 40 lakh is applicable
u//s 44AB of the Act in case of its M/s Kumar Surgical & Laproscopic Clinic and
similarly
Acit, New Delhi vs Ms. Pearls Of Beauty, New Delhi on 28 March, 2017
income.
ii) Assessee's accounts are subject to audit u/s 44AB of the Act. There is
Audit report u/s 44AB in Form ... facts:
ii) Assessee's accounts are subject to audit u/s 44AB of the Act.
There is no Audit Report u/s 44AB