PARULBEN VIJAYKUMAR PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 164/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 May 2024AY 2017-18
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 139Section 147Section 148Section 270ASection 270A(10)Section 270A(8)Section 270A(9)
271A(8) of the Act.
11. Section 270A provides for penalty for “under-reporting of income”
[penalty at fifty per cent, of tax payable on such under-reported income, under sub Section (7)] and “misreporting of income” [under sub Section (8) and (9),
Parulben Vijakumar Patel vs. ITO
Asst.Year –2017-18
- 5–
penalty at two hundred per cent