{"id":55115,"date":"2025-06-25T21:53:57","date_gmt":"2025-06-25T16:23:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=55115"},"modified":"2025-06-25T21:53:57","modified_gmt":"2025-06-25T16:23:57","slug":"270a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/270a\/","title":{"rendered":"270A"},"content":{"rendered":"<p>The Ld AO has initiated penalty proceedings u\/s 270A and the operating para reads as under:-<\/p>\n<p>&#8221; Whereas in the course of proceedings for the Assessment Year 2019-20, it appears that you have under-reported income which is in consequence of misreporting thereof as per details given in the assessment order.&#8221;<\/p>\n<p>Whether the same is considered to be under reporting or misreporting of income?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[155,373,436],"class_list":["post-55115","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-misreporting-of-income","qa_tag-penalty-under-reporting-and-misreporting","qa_tag-section-270a"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/55115","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=55115"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55115"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=55115"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=55115"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=55115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}