Penalty Quashed for Mismatch Between Notice and Final Charge

Umri Pooph Pratappur Tollway Private Limited Vs ACIT (ITAT Delhi) Wrong Charge, Wrong Penalty: Delhi ITAT Quashes Section 270A Penalty for Mismatch Between Notice & Levy Notice Says Under-Reporting, Order Says Misreporting- Penalty Can’t Change Colours Midway: 270A Levy Quashed for Wrong Charge- CIT(A) Can’t Rewrite Penalty Charge: Section 270A Order Set Aside – Aggravated Penalty Needs Clear Charge From Start—Mismatch Is Fatal Delhi ITAT ‘C’ Bench in Umri Pooph Pratappur Tollway Pvt. Ltd. Vs. ACIT [ITA No. 4747/Del/2025, AY 2018-19, order dated 31.12.2025] allowed Asse...