In the result, appeal of the assessee in ITA
Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)
disallowance if any, which is needed u/s.40A(3) of ITA Nos.3397 & 3398/Mds/16 :- 6 -: the Act back to the file of the ld. Assessing Officer for consideration afresh in accordance with law. 8. Now, we take appeal of the assessee in ITA No.3398/Mds/2016. Ld. Counsel for the assessee submitted that levy of penalty 9. u/s.271B of the Act was not warranted