P.SENTHIL KUMAR,CHENNAI vs. ITO, CHENNAI
In the result, appeal of the assessee in ITA
ITA 3397/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Feb 2017AY 2012-13
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)
For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Durai Pandian, Sr. A.R
Section 271BSection 40A(3)
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
