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No Penalty Where Return Filed After Probate Grant and Income Fully Disclosed in Form 26AS
Case Law Details
- Case Name
- Estate of Binoy Kumar Chandra Vs Office of ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Kolkata
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Estate of Binoy Kumar Chandra Vs Office of ITO (ITAT Kolkata)
The appeal was filed by the assessee against the order of the National Faceless Appeal Centre dated 17.09.2025 for Assessment Year 2020–21, concerning the imposition of a penalty of ₹12,77,227 under Section 270A of the Income-tax Act, 1961. The penalty had been levied by the Assessing Officer (AO) on 23.06.2024 and subsequently confirmed by the Commissioner of Income Tax (Appeals) [CIT(A)].
The case arises from the death of Mr. Binoy Kumar Chandra on 13.06.2019, after which his estate was formed. A petition for probate of execut...
