SHRI I. GULAM,,MADURAI vs. ITO, NCW - 2(2), , MADURAI
In the result, all the appeals filed by the assessees are allowed for statistical purposes
ITA 203/CHNY/2020[2012-13]Status: DisposedITAT Chennai29 Jul 2022AY 2012-13
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.203/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Gulam, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020. No. 2, V.P. Rathinasamy Nadar Road, [Pan:Bacpg6476P] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.204/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Fakhrudeen, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aaxpf5259M] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.205/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Smt. Halima, W/O Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aacph1491G] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.206/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aadpi4938E] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent)
For Appellant: Shri Yeswanthram, CJ, AdvocateFor Respondent: Shri V. Nandakumar, JCIT
Section 132Section 271FSection 50CSection 54
271F of the Act by his order dated 21.08.2014 in case of all the four family members imposing a penalty of Rs.5,000/- each for default of not filing the income tax returns by the due date allowed under section 139(1) of the Act. The returns filed were belated returns u/s 139(4) of the Act. In the meanwhile
