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“Section 270(8)”

Section References (mined)Section 270Section 270(8)15 judgments

Judgments citing Section 270(8)

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1923/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1921/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1920/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2025[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2025[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Cococart Ventures Private Limited, Mumbai vs. Income Tax Officer Ward 14(1)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 3139/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jun 2025AY 2022-23

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 115BSection 142(1)Section 154Section 270ASection 270A(9)(a)Section 274Section 80I

misreporting, is sustainable in the present facts of the case. In order to examine, it is necessary to consider the relevant provisions of Section 270(8) &(9) of the Act that reads as under: - "Penalty for under-reporting and misreporting of income. 270A. (1)........................ (8) Notwithstanding anything contained

Soregam Sa, Belgium vs. ACIT International Taxation Tax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2022[2014-15]Status: DisposedITAT Delhi08 Apr 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Soregam Sa, Belgium vs. ACIT International Taxationtax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Apr 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Manish Manohardas Asrani, Mumbai vs. Int Tax Ward 1(1)(1), Mumbai

In the result, the appeal filed by the Assessee is allowed

ITA 4134/MUM/2023[2019-2000]Status: DisposedITAT Mumbai15 Oct 2024AY 2019-2000

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2019-2000

For Appellant: Dr. K. Shivaram a/w Mr. Shashi Behkal, A.RFor Respondent: Shri R.R. Makwana, Sr. DR
Section 139(9)Section 142(1)Section 143Section 143(2)Section 250

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13. The AO has levied the higher penalty of 200% of tax payable of misreporting income. Then

Chiguruvada Dileep Kumar, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal filed by assessee in ITA No

ITA 143/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

penalty has been initiated for underreporting of income in consequence of misreporting, however the section mentioned there is section 270(9) instead of section 270(8). The Ld.AR submitted that u/s. 270AA, sub-clause (8) deals with a situation where there arises underreporting of income in consequence of misreporting

Chiguruvada Dileepkumar, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(3)(1), Bengaluru

In the result, the appeal filed by assessee in ITA No

ITA 832/BANG/2023[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

penalty has been initiated for underreporting of income in consequence of misreporting, however the section mentioned there is section 270(9) instead of section 270(8). The Ld.AR submitted that u/s. 270AA, sub-clause (8) deals with a situation where there arises underreporting of income in consequence of misreporting

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 226/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Mar 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13 of 35 ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi 13. The AO has levied

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 225/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13 of 35 ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi 13. The AO has levied

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 224/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) & (9) of the Act which reads as under: - 13 of 35 ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi 13. The AO has levied

Saltwater Studio LLP, Mum vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the assessee is allowed

ITA 13/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं/ I.T.A. No.13/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2017-18) बिधम / Saltwater Studio Llp Nfac, Delhi 103, Corporate Corner, F Block, Northe Block, Vs. Sunder Nagar, Near Dalmia New Delhi-110001 College, Malad (West) Mumbai-400 064 स्थधयीलेखधसं/.जीआइआरसं/.Pan/Gir No. : Ackfs1653D (अपीलार्थी / Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Dhaval ShahFor Respondent: Shri Anil K. Das(Sr. AR)
Section 143Section 143(3)Section 148Section 270A

sustainable in the given facts of the case. In order to examine that let us have a look at relevant provisions of Section 270(8) &(9) of the Act which reads as under: - “Penalty for under-reporting and misreporting of income. 270A. (1) …………………… (8) Notwithstanding anything contained in sub-section