DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SUBRAMANIAM THANU, CHENNAI
In the result, all the appeals filed by the Revenue as well as Cross
ITA 785/CHNY/2023[2015-16]Status: DisposedITAT Chennai13 Mar 2024AY 2015-16
Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)
For Respondent: Shri A. Sasi Kumar, CIT
Section 132Section 269SSection 269TSection 271(1)(c)Section 271DSection 271E
3 of his order, though had mentioned that the Assessing
Officer has proposed the imposition of penalty u/s 271D for violation of the provisions of section 269SS of the Act, however, after looking into the assessment order reproduced herein below, it is abundantly clear that neither such proposal for imposition of penalty u/s 271D was proposed by the Assessing Officer
