Section 270A Penalty Cannot Be Levied if Appeal is Pending: Karnataka HC

B.S. Uday Shetty Vs ACIT (Karnataka High Court)

The Karnataka High Court has addressed a petition filed by B.S. Uday Shetty, who challenged a penalty order and a notice of demand issued under Sections 270A and 156 of the Income Tax Act, respectively. The petitioner’s primary grievance was that the penalty was imposed despite an appeal having been filed against the underlying assessment order for the assessment year 2018–19. The petitioner, who was aggrieved by an assessment order from April 16, 2021, had delayed filing an appeal due to the COVID-19 pandemic and technical diffic

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