Mr. B. Anand Babu, Coimbatore vs. DCIT, CC-3, Coimbatore
In the result, all the penalty appeals are allowed
ITA 2087/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Dec 2025AY 2019-20
Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha
Section 132Section 132(4)Section 269SSection 271D
…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2085, 2086 & 2087/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2019-20 v. Mr.B. Anand Babu, The DCIT, 225A, Sambal Thottam, Central Circle-3, Samichettipalayam, Coimbatore. Coimbatore-641 047. [PAN: AHNPB 9506 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.G. Sathyanarayana, Advocate & Mr. Shrenik Ch…