Budnar Jayakar Shetty Vs DCIT (ITAT Bangalore)
Case ke facts
Assessee par search ke baad kuch penalty lagayi thi. Baad mein ₹23.83 lakh ka addition to hata diya gaya, par baaki income par penalty lagi rahi.
Mudda (Issue)
Kya jab quantum addition hat gaya to penalty bhi automatically hatni chahiye?
Faisla (Held)
ITAT ne kaha ki ek addition hatna doosre par penalty ko nullify nahi karta. Sirf ek head ke khatam hone se baaki penalty nahin hat jati.
Practical takeaway
Agar search ke case mein sirf kuch additions hat gaye hain, to baaki heads par penalty reh sakti hai. Har item alag-alag dekhi jayegi.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-18.