TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

ITA 1838/PUN/2025Status: DisposedITAT Pune17 December 2025AY 2015-16Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that claiming an unsustainable deduction, even if rectified, does not automatically amount to concealment of income or furnishing inaccurate particulars. Therefore, penalty under section 271(1)(c) is not leviable.

What were the facts?

The assessee claimed higher deductions under sections 54F and 54B than admissible, leading to an addition by the Assessing Officer. The assessee later rectified the computation of income during assessment proceedings.

What were the issues?

Whether claiming an excessive deduction, which is subsequently rectified, constitutes concealment of income or furnishing inaccurate particulars for the purpose of levying penalty under Section 271(1)(c) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 54F,Section 54B

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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

Hearing: 11.12.2025Pronounced: 17.12.2025

PER : MANISH BORAD, AM

These appeals at the instance of the different assessees are directed against separate orders of Ld. Commissioner of Income Tax (Appeals)-4, Pune [“CIT(A)”] evenly dated 25/02/2020 passed under section 250 of the Income Tax Act,

2 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 1961 (“Act”) which are arising out of penalty orders passed u/s. 271(1)(c) of the Act, evenly dated 18/05/2018 for the Assessment Year (AY) 2015-16. 2. Registry has pointed out that there is a delay of 1918 days in each of the app

The order continues below.

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