Mere Filing Of Return After Notice Can’t Justify Penalty When Income Declared By Taxpayer Is Accepted By Tax Dept.: ITAT

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Mere Filing Of Return After Notice Can’t Justify Penalty When Income Declared By Taxpayer Is Accepted By Tax Dept.: ITAT

Direct Tax

Published on

16/03/2026

By Mariya Paliwala

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The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has deleted a penalty of Rs. 48.29 lakh imposed under Section 271(1)(c) of the Income Tax Act, 1961, holding that penalty cannot be levied when the income declared by the taxpayer after receiving a tax notice is accepted by the tax department without any changes. The bench…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Mere Filing Of Return After Notice Can’t Justify Penalty When Income Declared By Taxpayer Is Accepted By Tax Dept.: ITAT

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