DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SUBRAMANIAM THANU, CHENNAI

In the result, all the appeals filed by the Revenue as well as Cross

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)

269T of the 4 I.T.A. Nos.785 to 788/Chny/23 & C.O. Nos. 40-43/Chny/23 Act, the appropriate Officer levied 100% penalty under section 271E of the Act. 6. The assessee carried the matter in appeal before the ld. CIT(A) against the penalty levied under section 271D of the Act as well as section 271E of the Act. After considering