HIMMAT SAHLOT,RAJSAMAND vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

ITA 331/JODH/2025Status: DisposedITAT Jodhpur13 August 2026AY 2018-199 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer could not impose penalty for misreporting of income when the proceedings were initiated and the assessee was put to notice only for under-reporting of income. This change in the charge fundamentally vitiates the penalty proceedings.

What were the facts?

A survey action revealed unaccounted sales, leading the assessee to file a revised return with higher income. The Assessing Officer initiated penalty proceedings under Section 270A for under-reporting of income.

What were the issues?

Whether penalty for misreporting of income can be imposed when proceedings were initiated only for under-reporting of income without putting the assessee to notice of the specific charge of misreporting.

Which sections of the Income-tax Act were involved?

Section 270A,Section 270AA,Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: CA (Physical)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 05.02.2025 passed by the learned CIT(A), Udaipur-2, in relation to the penalty of ₹12,49,860/- levied by the Assessing Officer under section 270A of the Income-tax Act, 1961 for the Assessment Year 2018-19. 2. The facts, in brief, are that a survey action under section 133A was carried out at the business premises of the assessee on 08.03.2019, during which certain loose papers and documents were found and impounded. The assessee, who was engaged in the business of granite slabs and tiles, had originally filed his return of 2 Asst. Year: 2018-19 income on 30.08.2018 declaring total income of ₹11,08,650/-. Subsequent to the surve

The order continues below.

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