DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SUBRAMANIAM THANU, CHENNAI
In the result, all the appeals filed by the Revenue as well as Cross
ITA 787/CHNY/2023[2016-17]Status: DisposedITAT Chennai13 Mar 2024AY 2016-17
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
271(1)( c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. "
In view of aforesaid facts and findings given thereon and respectfully following the aforesaid decision of the Hon'ble Apex Court in the case (referred to supra
