Case Law Details
Case Name : Siddha Chetty Natarajan Vs ITO (ITAT Chennai)
Appeal Number : ITA No. 565/Chny/2022
Date of Judgement/Order : 18/01/2023
Related Assessment Year : 2017-2018
Courts :
All ITAT ITAT Chennai
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Siddha Chetty Natarajan Vs ITO (ITAT Chennai)
ITAT Chennai held that amount of Rs. 14 Lakhs received in cash for sale of immovable property is against the provisions of section 269SS of the Income Tax Act. Accordingly, penalty under section 271D imposable.
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