SHIVARAM GOPAL AWATE,KOLHAPUR vs. INCOME TAX OFFICER - WARD 2(1), KOLHAPUR, KOLHAPUR

ITA 637/PUN/2026Status: DisposedITAT Pune09 June 2026AY 2018-196 pages
AI SummaryAllowed

What were the facts?

The assessee filed a revised return reducing their declared income. The Assessing Officer (AO) disallowed certain exemptions claimed on gratuity and leave encashment, leading to a higher assessed income. Subsequently, the AO levied a penalty under Section 270A.

What did the Tribunal hold?

The Tribunal held that the penalty notice issued by the AO was invalid as it failed to specify whether the penalty proceedings were initiated for under-reporting or misreporting of income. Therefore, the penalty was quashed.

What were the issues?

Whether a penalty levied under Section 270A is valid when the notice fails to specify whether the proceedings are for under-reporting or misreporting of income.

Which sections of the Income-tax Act were involved?

Section 270A,Section 10(10),Section 10(10AA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:

- The assessee has filed an appeal against the order of NFAC/ CIT(A) passed u/sec 270A and u/sec250 of the Income Tax Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) sustaining the levy of penalty u/sec270A of the Act by the Assessing Officer.

ITA 637/PAN/2026 ShivarumgopalAwate, Kolhapur

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