Failure to Specify Relevant misreporting Limb invalidates Section 270A Penalty Proceedings

Shivaji Dattatray Sonawane Vs ITO (ITAT Pune)

In the case Shivaji Dattatray Sonawane vs. ITO, ITAT Pune ruled in favor of the assessee by deleting penalties imposed under Section 270A of the Income Tax Act for Assessment Years 2017–18 and 2018–19. The penalties, amounting to ₹1,99,712 and ₹3,05,952 respectively, were originally levied for alleged under-reporting of income due to misreporting. However, the core issue raised by the assessee was that the penalty notices issued by the Assessing Officer (AO) failed to specify the relevant clause under Section 270A(9) wh

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