- No bar prohibiting simultaneous penalty u/s 271B and 271A of Income Tax Act
- Cash book cannot be rejected when availability of stock is not disputed
- Section 148 of it Act after 01.04.2021, not require recording reason to believe
- Income Tax Deptt. Lucknow to hire Young Professional for assisting before ITAT
- Burden of proof on assessee to adduce evidence that land sold is agricultural



