Penalty u/s 270A for under-reporting income due to misreporting tuition fees - penalty notice did not...

Penalty u/s 270A for under-reporting income due to misreporting tuition fees - penalty notice did not specify subsection or clause, preventing assessee from responding - relying on Shashikant Sukdeo Ambekar case, penalty u/s 270A deleted in favor of assessee as Income Tax Appellate Tribunal could not determine specific provision invoked. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X