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)
9).
ITA No.1337, 1340 & 1343/Chny/2023
:- 5 -:
10.0
We have heard rival submission in the light of facts of the case and material brought on records. It is an undisputed fact of this case that the penalty u/s 270A has been levied on an amount of income which was not disclosed by the assesse and which had come to the notice
