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Books Not Proper, Estimated Income Still Penalised by ITAT
Case Law Details
- Case Name
- Shyam Construction Company Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Jaipur
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Shyam Construction Company Vs ITO (ITAT Jaipur)
Section 270A(6) Shield Unavailable Where Books Are Defective:- Estimated Disallowance Still ‘Under-Reporting’:
Books Not Complete, Estimation Won’t Save Penalty: ITAT Confirms 270A Levy
The Jaipur Bench (SMC) of the ITAT, vide common order dated 31.12.2025, in Shri Shyam Construction Company v. ITO, Ward-1(1), Jaipur (ITA Nos. 909 & 910/JPR/2025; AYs 2017-18 & 2018-19), dismissed both appeals of the assessee and upheld levy of penalty u/s 270A for under-reporting of income.
The assessee, a civil contractor engaged in construction ...
Author Info
