THOMAS VICTOR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 19(6), CHENNAI, CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16
Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha
For Appellant: Mr.R. Venkata Raman, CA
Section 139Section 147Section 148Section 148ASection 151ASection 271D
151A of the Act, hence the same is invalid and bad in law. Consequently, the assessment order dated
28.03.2023 passed u/s.147 of the Act is null and void in the eyes of law and therefore the impugned penalty order dated 29.09.2023 passed u/s.271D of the Act, levying a penalty of Rs. 67,01,050/-, is invalid