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Case Law Details

Case Name : Parulben Vijaykumar Patel Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2017-18
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Parulben Vijaykumar Patel Vs ITO (ITAT Ahmedabad)

In the case of Parulben Vijaykumar Patel vs. ITO, the appeal was brought by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) for Assessment Year 2017-18. The primary issue revolved around the imposition of penalties under Section 270A of the Income Tax Act, 1961, specifically concerning the classification of the offense as either “under-reporting” or “misreporting” of income.

The facts of the case outlined that the Assessee, an individual, had initially not filed an

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