Penalty u/s 270A deleted as AO failed to mention the relevant clause the case fall
March 29, 2026
Income Tax, ITAT
Penalty u/s 270A deleted as AO failed to mention under which clause the case of the assessee fall. In a recent judgment, ITAT Delhi deleted penalty u/s 270A as the Assessing Officer (AO) directly applied the higher penalty percentage provided in Section 270A(9) without mentioning under which clause …