Deepak Kanubhai Bhatt Vs Assessing Officer (ITAT Surat)
Case ke facts
Ek aadmi ne Section 80GGC ka claim return mein kiya tha, baad mein woh claim withdraw kar diya. Department ne bina specific misreporting clause bataye ₹3.74 lakh ka penalty dala.
Mudda (Issue)
Kya jab notice mein misreporting ki clause likhi hi nahi, to penalty lag sakti hai?
Faisla (Held)
ITAT ne bola notice mein misreporting clause nahi bataya, isliye penalty radd kar di.
Practical takeaway
Agar aapko Section 270A penalty ka notice aaye, to check karo usmein misreporting ya underreporting ka clause clearly likha hai ya nahi. Nahi likha to penalty illegal hogi.
Original report: TaxGuru
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: 2026-10-28.