Compulsory tax audit
Last updated: 24 September 2008
Court :
IN THE ITAT PUNE BENCH (SMC)
Brief :
Section 44ab, read with section 271B, of the Income-tax Act, 1961 - Compulsory tax audit - Assessment years 2001-02 and 2002-03 - Whether for purpose of section 44AB, it is not necessary that any books of account or any accounts maintained by assessee should at first be such books of account as are required under section 44AA; mere fact that an assessee has not kept or maintained such books of account and other documents as are required under section 44AA that would not by itself be sufficient to say, that any other accounts whatsoever maintained by assessee shall not be required to be audited under section 44AB - Held, yes
Citation :
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Jitender
Published in Income Tax
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