Non-Payment Under IDS Makes U/s 271AAC Penalty Inevitable

Nandu Atmaram Wajekar Vs ACIT (ITAT Pune)

IDS Default Comes Back to Bite: ITAT Pune Upholds ₹69.54 L Penalty u/s 271AAC

Declare, But Don’t Pay? IDS Shield Lost, 271AAC Penalty Sustained

In Nandu Atmaram Wajekar vs. ACIT, Panvel (ITA No.67/PUN/2025, AY 2017-18; order dated 29-12-2025), the Pune Bench “A” of ITAT dismissed the Assessee’s appeal and upheld penalty of Please become a Premium member. If you are already a Premium member, login here to access the full content.