Penalty Orders Invalid Due to Failure to Specify specific Default Under Section 270A(9)

Annasaheb Namdeo Gunjal Vs ITO (ITAT Pune)

In the appeals filed by Annasaheb Namdeo Gunjal for Assessment Year 2017-18, the Income Tax Appellate Tribunal (ITAT), Pune, examined the legitimacy of penalties levied under Section 270A of the Income Tax Act. The penalties, amounting to ₹2,02,118 and ₹11,16,390 respectively, were imposed for alleged under-reporting of income attributed to misreporting. The core issue raised by the assessee was the procedural deficiency in the penalty orders—specifically, the Assessing Officer (AO) had not specified which of the six limbs under Sect

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