| Question And Answer | |
|---|---|
| Subject: | 273A/273AA |
| Category: | Income-Tax |
| Querist: | AMAL MUKHERJEE |
| Answered by: | Law Intern |
| Tags: | Section 273A, Section 273AA |
| Date: | September 11, 2025 |
I Have received an order from ADDL/JCIT(A) against my appeal regarding agriculture Income Exempted income but they did not consider that income as business income as per my return submit – Now I want apply to joint commissioner /Principal commissioner to waive of Penalty under the Act 273A/273AA —– Plz suggest me
You may file an application u/s 273A(1) stating that you claimed the income as agricultural in good faith and have made a full and true disclosure of the income in your return before any detection by the AO.
You may also explain how the penalty would cause genuine hardship (e.g., financial constraints, impact on family, or business) etc.
Emphasize that you have cooperated in the assessment and appeal proceedings by timely submission of documents, attending hearings etc.