EXIM TRAC,MUMBAI vs. MUM-C-(431)(91), MUMBAI
In the result the appeal filed by the assessee stands
ITA 8948/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Mar 2026AY 2019-2020
Bench: Shri Om Prakash Kant () & Shri Sandeep Karhail () Assessment Year: 2019-20
For Appellant: Shri VP KothariFor Respondent: Shri Hemanshu Joshi, CIT-DR
Section 143(1)Section 148Section 148ASection 270ASection 80G
271(1)(c) is misplaced. Unlike the erstwhile "concealment" or "inaccurate particulars" regime, Sect
"inaccurate particulars" regime, Section 270A creates a distinct ion 270A creates a distinct hierarchy of "under-
-reporting"
reporting"
and and "misreporting."
"misreporting."
The The AO
AO specifically invoked Section 270A(9)(a), which pertains to the specifically invoked Section 270A(9)(a), which pertains