{"id":20714,"date":"2021-07-27T19:10:10","date_gmt":"2021-07-27T13:40:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=20714"},"modified":"2024-12-12T20:53:02","modified_gmt":"2024-12-12T15:23:02","slug":"whether-decisions-u-s-2711c-will-be-applicable-for-penalty-u-s-270a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/whether-decisions-u-s-2711c-will-be-applicable-for-penalty-u-s-270a\/","title":{"rendered":"Whether decisions u\/s 271(1)(c) will be applicable for penalty u\/s 270A."},"content":{"rendered":"<p>As per Bombay H.C. (Goa Bench)(Full Bench) in Mr. Mohd. Farhan A. Shaikh in T.A. M 51 &amp; 57 of 2012 and many other decisions of ITAT, No penalty u\/s 271(1)(c) is leviable if &#8211; In Notice u\/s 271(1)(c) &#8211; Irrelevant part not strike off.<\/p>\n<p>In penalty notice u\/s 270 A &#8211; under reporting of Income or misreporting of income not strike off.<\/p>\n<p>But in the body of assessment order initiation of penalty is for under- reporting of income.<\/p>\n<p>Query- Whether the aforesaid decision of Hon&#8217;able Bombay HC will be equally applicable in penalty u\/s 270A ?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[309,149,308],"class_list":["post-20714","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-misreporting","qa_tag-penalty","qa_tag-under-reporting"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/20714","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20714"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20714"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=20714"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=20714"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=20714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}