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JOGINDER SINGH
Ellenabad Co-op. Mktg. -cum-Processing Society Ltd. – Appellant
Versus
Income-tax Officer, Ward-II, Sirsa – Respondent
1. This appeal is by the assessee challenging the order of the ld. CIT(A) dated 2-12-2004 on the following grounds :
"1. The ld. CIT(A) has erred in confirming the penalty as levied under section 271B of the Income-tax Act, 1961 by the Assessing Officer, Ward-2, Sirsa.
2. That while confirming the penalty, the ld. CIT(A) has grossly erred in mentioning in Para 4 of the order that the appellant has no reasonable cause for not getting the accounts audited under section 44AB from the Chartered Accountants.
3. That the confirmation of penalty is against the facts and circumstances of the case and the submissions as made before the authorities below have not been considered properly.
4. That the appellant craves leave to add or amend the grounds of appeal before it is finally heard or disposed off."
2. The assessee declared an income of Rs. 3,08,710 in its return filed on 27-10-2001 which was accompanied by computation sheet of income, audit report of Junior Auditor, balance sheet, profit and loss account, trading account and other details connected with the accounts. The return was processed under section 143(1) on 5-11-2001 at the returned income and a refund of Rs. 15,000 was issued.
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