NISHA YOGESHKUMAR DARJI vs ITO WARD 7(2)(1)
Whether penalty under Section 270A of the Income Tax Act, 1961 for misreporting of income can be levied merely because deduction claimed under Section 80GGC was disallowed --- Held: No, as the assessee had disclosed the donation and there was no material to show deliberate furnishing of false particulars; penalty deleted.
Whether penalty under Section 270A is valid when the Assessing Officer fails to specify the limb under Section 270A(9) --- Held: No, penalty cannot be sustained.
Whether penalty under Section 270A is valid when the Assessing Officer fails to specify the limb under Section 270A(9) --- Held: No, penalty cannot be sustained.
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