SURESH CHANDRA MITTAL,JAIPUR vs. ITO WARD 6(4), JAIPUR

ITA 309/JPR/2026Status: DisposedITAT Jaipur18 September 2026AY 2019-20207 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty proceedings were vitiated because the notice issued under Section 274 did not specify the limb of Section 270A under which the penalty was being levied. Additionally, the Tribunal noted that the assessee had rectified the mistake by withdrawing the deduction, rendering the penalty proceedings redundant.

What were the facts?

The assessee filed a return declaring income and a deduction. Later, the Assessing Officer (AO) framed an assessment, finding underreported income due to the withdrawal of the deduction. The AO levied a penalty under Section 270A, which was confirmed by the CIT(A).

What were the issues?

Whether the penalty levied under Section 270A is sustainable when the notice fails to specify the relevant limb of the section. Whether penalty proceedings are valid when the assessee rectifies the underreported income before penalty is levied.

Which sections of the Income-tax Act were involved?

Section 270A,Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “SMC” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Suresh Chandra Mittal (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 09.12.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] confirming the penalty of Rs. 1,87,200/- u/s 270A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) qua assessment year 2019-20 on the grounds inter-alia that:-

I.T.A No. 309/JPR/2026 Page No 2 Suresh Chandra Mittal

“1. In the facts and circumstances of the case and in law, the Id. NFAC/CIT(A) has erred in confirming the ac

The order continues below.

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