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Penalty Under Section 270A Deleted After 153A Assessment Fails

Case Law Details

Case Name : Praveen Tayal Vs DCIT (ITAT Delhi)
Related Assessment Year : 2017-18
Courts : All ITAT ITAT Delhi
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Praveen Tayal Vs DCIT (ITAT Delhi)

When Quantum Falls, Penalty Must Follow: Delhi ITAT Deletes 270A Penalty After 153A Assessments Are Quashed

Delhi ITAT, Delhi Bench ‘G’, in Praveen Tayal Vs DCIT (ITA Nos.2074 & 2075/Del/2025; AYs 2017-18 & 2018-19; order dated 18-12-2025), allowed the assessee’s appeals and deleted penalties levied u/s 270A.

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Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
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Member Since: 17 Feb 2018 | Total Posts: 3974
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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