Penalty u/s 270A(9) imposed without specifying the limb is unsustainable

Kishor Digambar Patil Vs ITO (ITAT Pune)

ITAT Pune held that imposition of penalty under section 270A(9) of the Income Tax Act without specifying the limb within which the penalty is imposed is unsustainable. Failure of AO to quote any of the six sub-limbs as prescribed u/s 270A(9) makes imposition of penalty unsustainable

Facts- The appellant assessee is a salaried employee had filed his original ITR u/s 139(1) of the Act declaring income of ₹8,82,790/- after claiming deduction u/c VI-A for sum of

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