DEVASAGAYAM ARULANANDHU,CHENNAI vs. ACIT, CIRCLE-1 LTU,, CHENNAI
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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
PER S. R. RAGHUNATHA, AM : The present appeal has been preferred by the assessee against the order dated 25.02.2026 passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as "the Ld. CIT(A)"], arising from the penalty order dated 01.03.2022 passed u/s.271D of the Income-tax Act, 1961 ("the Act") by the Assessment Unit,
:-2-: ITA.
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