Case Law Details
Case Name : Punam Kanwar Bhati Vs ITO (ITAT Jodhpur)
Appeal Number : I.T.A. No. 454/Jodh/2023
Date of Judgement/Order : 21/03/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Jodhpur
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Punam Kanwar Bhati Vs ITO (ITAT Jodhpur)
Conclusion: Penalty under section 270 A was not leviable as the nature of addition/disallowance were not in the nature of misreporting or misreporting income of assessee and assessee had paid the demand within 30 days and filed the required form no. 68 and that form was procedura
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