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HomeDirect TaxS. 148 Return Accepted Without Additions, S. 270A Penalty for Under-Reporting Can’t...

S. 148 Return Accepted Without Additions, S. 270A Penalty for Under-Reporting Can’t Be Sustained for Non-Filing of Original Return: ITAT

Direct Tax

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By Mariya Paliwala
ITAT

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The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that where the Income Tax Department accepts a return filed in response to a reassessment notice under Section 148 without making any additions, penalty proceedings for alleged under-reporting of income under Section 270A cannot survive merely because the assessee had failed to file…

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Mariya Paliwala
Mariya Paliwalahttps://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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