CHENNIAPPAN RAMADURAI,ERODE vs. DCIT, CENTRAL CIRCLE-2, COIMBATORE
In the result the appeal is dismissed
ITA 1337/CHNY/2023[2018-19]Status: DisposedITAT Chennai12 Jun 2024AY 2018-19
Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1337/Chny/2023 & Ita Nos.1340/Chny/2023 निर्धारण वर्ा /Assessment Years: 2018-19 & Ay-2019-20 Shri Chenniappan Ramadurai, Dy. Commissioner Of Income Tax, No.56, Nms Compound, Erode, Central Circle-2, Coimbatore. Tamil Nadu-638001. [Pan: Aelpr2706M] & Ita Nos.1343/Chny/2023 For Ay 2019-20 Smt. Ramadurai Amutha, No.56, Nms Compound, Erode, Dy. Commissioner Of Income Tax, Tamil Nadu-638001. Central Circle-2, Coimbatore. [Pan: Afvpa4816L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.S.Sridhar, Advocate प्रत्यर्थी की ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 30.05.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024
For Appellant: Mr.S.Sridhar, AdvocateFor Respondent: Shri ARV Srinivasan, Addl.CIT
Section 133ASection 147Section 148Section 148(1)Section 250Section 270ASection 270A(6)Section 270A(8)Section 270A(9)
8).
6.0
Before the Ld.CIT(A) the assessee pleaded that the penalty was not leviable on various accounts, inter-alia, including the fact that non- processing of returned filed u/s148 was not processed u/s 148(1), addition made by the AO on estimate basis, applicability of provisions of section 270A(6) etc.
ITA No.1337, 1340 & 1343/Chny/2023
:- 4 -:
7.0
The Ld.CIT
