MOHD AZAM HASAN SHEIKH,NAVI MUMBAI vs. ITO, MUMBAI

ITA 9263/MUM/2025Status: DisposedITAT Mumbai20 August 2026AY 2017-185 pages
AI SummaryRemanded

What were the facts?

The assessee did not file the original return of income but claimed exemption under Section 54D during reassessment proceedings, which was disallowed. A penalty under Section 270A(9) was then imposed.

What did the Tribunal hold?

The Tribunal set aside the penalty order and restored the matter to the AO for fresh adjudication. This was done because the quantum proceedings regarding the Section 54 claim were restored to the AO by a coordinate bench.

What were the issues?

Whether the penalty under Section 270A(9) is sustainable when the underlying quantum addition is subject to fresh adjudication. Whether the claim for exemption under Section 54 can be denied solely for not being claimed in the original return.

Which sections of the Income-tax Act were involved?

Section 54,Section 54D,Section 147,Section 148,Section 149,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: SANDEEP GOSAIN & BIJAYANANDA PRUSETH

Pronounced: 13.08.2026

PER SANDEEP GOSAIN, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of Ld. ITO vide DIN: ITBA/PNL/F/207A/2025-26/1077964784(1) dated 21-Oct-2025 for the Assessment Year 2017-18. The Assessee has raised the following grounds of appeal:

1) That the learned Assessing Officer erred in assuming juri iction under Section 147/148 of the Income-tax Act, 1961, as the impugned notice

The order continues below.

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