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No Section 43 BMA Penalty for Bona Fide Schedule FA Non-Disclosure of Foreign ESOPs
Case Law Details
- Case Name
- Krishore Kumar Rajagopal Vs DDIT/ADIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Chennai
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Krishore Kumar Rajagopal Vs DDIT/ADIT (ITAT Chennai)
The appeals were filed by the assessee against three orders of the Commissioner of Income Tax (Appeals), Chennai-18, all dated 18.08.2025, passed under Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) for Assessment Years 2016-17 to 2018-19. Since identical grounds were involved, the appeals were heard together and disposed of by a consolidated order. The Tribunal decided BMA No.16/CHNY/2025, with its findings applying mutatis mutandis to BMA Nos.17 and 18/CHNY/2025.
The assessee als...
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