RAMASAMY PARTHIBAN,KARUR vs. INCOME TAX OFFICER, WARD I, KARUR, KARUR

(िनधा�रणवष� / Assessment Year: 2017-2018) Shri Ramasamy Parthiban, Vs. The Income Tax Officer, 7/5, I Cross, Ward 1, Chinna Andan Kovil Road, Karur. Karur 639 001. [PAN:ALDPP 2195D] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri M. Rajesh, Advocate for Shri S. Anandh, Advocate ��यथ� क� ओर से /Respondent by : Shri ARV Srinivasan,IRS, Addl CIT. सुनवाई क� तार�ख/Date of Hearing : 07.11.2024 घोषणा क� तार�ख /Date of Pronouncement : 07.11.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

The appeal is arising out of the order dated 31.01.2024 of the Commissioner of Income Tax (Appeals), NFAC, Delhi (in short the ‘’ld. CIT(A)’’). The penalty was imposed by the Income Tax Officer, Ward-1, Karur for the assessment year 2017-18 u/s.271B of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 23.09.2022.