This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Purchase Return Dispute Not Misreporting, Penalty Quashed
Case Law Details
- Case Name
- Nirjeet Singh Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Nirjeet Singh Vs ITO (ITAT Delhi)
Buy Peace, Pay Tax, Still Penalised?- Immunity u/s 270AA Cannot Be Denied by Labeling Genuine Dispute as ‘Misreporting’
Purchase Return Dispute ≠ Misreporting: ITAT Quashes 270A(9) Penalty & Grants Immunity
Delhi ITAT ‘E’ Bench in Nirjeet Singh vs ITO, Ward 52(1), Delhi (ITA No.5151/Del/2025, AY 2022-23, order dated 23-12-2025) deleted penalty of ₹10.69 lakh levied u/s 270A(9), holding that a mere purchase-return mismatch does not amount to “misreporting of income” and therefore immunity u/s 270AA could not be denied mechan...
Author Info
