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Penalty Under Section 270A Deleted After 153A Assessment Fails
Case Law Details
- Case Name
- Praveen Tayal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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.
The Tribunal noted that the quantum assessments u/s 153A r.w.s. 144 for the relevant years had already been quashed by a co-ordinate bench of the ITAT on the ground of invalid approval u/s 153D. Once the foundation assessment itself stood a...
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