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“Section 270(9)(e)”

Section References (mined)Section 270Section 270(9)(e)3 judgments

ABIRAKHAM RAJASEKAR,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

In the result, the appeals filed by the assessee for A

ITA 1410/CHNY/2023[2019-2020]Status: DisposedITAT Chennai26 Feb 2025AY 2019-2020

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

However this does not absolve the assessee from penalty liability if the income disclosed in the return was previously undisclosed or underreported. The section 270(9)(e) of the Act clearly states that failure to record any receipt in books of account having bearing on total income is a case

ABIRAKHAM RAJASEKAR,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE, COIMBATORE

In the result, the appeals filed by the assessee for A

ITA 1409/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Feb 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

However this does not absolve the assessee from penalty liability if the income disclosed in the return was previously undisclosed or underreported. The section 270(9)(e) of the Act clearly states that failure to record any receipt in books of account having bearing on total income is a case

ABIRAKHAM RAJASEKAR,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

In the result, the appeals filed by the assessee for A

ITA 1408/CHNY/2023[2017-18]Status: DisposedITAT Chennai26 Feb 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

However this does not absolve the assessee from penalty liability if the income disclosed in the return was previously undisclosed or underreported. The section 270(9)(e) of the Act clearly states that failure to record any receipt in books of account having bearing on total income is a case