No Section 270A Penalty on Estimation-Based Disallowances

Narayanan Sundaramahalingam Rajkumar Vs ACIT (ITAT Chennai)

In the case of Narayanan Sundaramahalingam Rajkumar vs. ACIT, the Chennai Income Tax Appellate Tribunal (ITAT) dealt with a penalty imposed by the Assessing Officer (AO) under Section 270A of the Income Tax Act, 1961. The case stemmed from an assessment for the year 2018-19, wh

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