Merely accepting disallowance does not mean assessee under reported income u/s 270A
May 20, 2023
Income Tax, ITAT
Merely because assessee accepted disallowance made by Assessing Officer, it cannot automatically lead to conclusion that assessee under reported income under Section 270A – ITATÂ ABCAUS Case Law Citation:ABCAUS 3746 (2023) (05) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in …