{"id":57392,"date":"2025-11-23T17:50:20","date_gmt":"2025-11-23T12:20:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&p=57392"},"modified":"2025-11-23T17:50:20","modified_gmt":"2025-11-23T12:20:20","slug":"query-on-parallel-proceedings-under-sec-147-and-270a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/query-on-parallel-proceedings-under-sec-147-and-270a\/","title":{"rendered":"Query on Parallel proceedings under Sec 147 and 270A"},"content":{"rendered":"

There are two parallel proceedings pending against the assessee for Assessment Year 2018\u201319:<\/p>\n

    \n
  1. Reassessment proceedings under Section 147, and<\/li>\n
  2. Penalty proceedings for under-reported income under Section 270A.<\/li>\n<\/ol>\n

    The assessee has already filed an appeal before the Hon\u2019ble CIT(A) against the reassessment order. However, due to serious health issues, the assessee could not file an appeal against the penalty order issued under Section 270A.<\/p>\n

    I seek guidance from the members on the following points:<\/p>\n

      \n
    1. If the alleged under-reported income is deleted by the Hon\u2019ble CIT(A) in the quantum appeal, will the penalty imposed under Section 270A automatically stand deleted to the extent of the income deleted in appeal?<\/li>\n
    2. The penalty order was passed after the quantum appeal was filed, but the assessee could not request for keeping the penalty proceedings in abeyance. Will this have any adverse implication?<\/li>\n
    3. The appeal against the reassessment order is currently at the hearing stage under Section 250. Should the written submission in the quantum appeal also include a reference to the penalty imposed under Section 270A?<\/li>\n<\/ol>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[436],"class_list":["post-57392","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-section-270a"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/57392","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=57392"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57392"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=57392"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=57392"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=57392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}