KULANDAIVEL SELVAM,NAMAKKAL vs. ITO, WARD-1,, NAMAKKAL
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA
PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [hereinafter referred to as ‘Ld.CIT(A)’], Chennai-20, all dated 25.07.2025 for the Assessment Years (hereinafter referred to as “AY”) 2019-20, 2021-22 to 2023-24, confirming the penalty levied u/s.271B of the Income Tax Act, 1961 (hereinafter r
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