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Section 153C12 Section 270A7 Section 270A(9)5 Section 143(3)4 Section 2504

JAYANTIBHAI JIVABHAI PATEL,BHARUCH vs. WARD NO. 1(1),, BHARUCH

In the result, the penalty imposed under Section 270A of the Act is directed to be deleted and the appeal of the assessee succeeds

ITA 962/SRT/2024[2020-21]Status: DisposedITAT Surat28 Apr 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: None for AssesseeFor Respondent: Ms. Jayshree Thakur, Sr. DR

Section 270(9)Section 270ASection 270A(6)Section 270A(7)Section 270A(8)Section 270A(9)

378/- @ 200% u/s 270A of Income Tax Act 1956.The CIT (A) appeal partly allowed and erred in imposed penalty of Rs. 2,12,095/-.@50% for under reporting u/s 270A of the Act. 2. The Appellant contended that levy of penalty under section 270A of the Act is not mandatory as the section gives the AO discretion to levy

JAYANTIBHAI JIVABHAI PATEL,BHARUCH vs. WARD NO. 1(1),, BHARUCH

JAYANTIBHAI JIVABHAI PATEL,BHARUCH vs. WARD NO. 1(1),, BHARUCH

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

SACHIN PAREEK,SURAT vs. DCIT (CENTREL) CIRCLE-4,, SURAT

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

M/S. SUN DIAM,,MUMBAI vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT