KUMARASAMY RAJA,COIMBATORE vs. ITO, NCC-4, COIMBATORE
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA
PER ABY T. VARKEY, JM: This is an appeal preferred by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)’), Delhi, dated 03.03.2026 for the Assessment Year (hereinafter referred to as ‘AY’) 2017-18 u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) confirmed levy of penalty under Section 272A(1)(d) to the tune of ₹30,000/-.
At the outset, Ld. AR, Mr. S. Bhupendran, Advocate
The order continues below.
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