https://www.taxtmi.com/caselaws?id=780413 ITAT DELHI - AT allowed the appeal and directed deletion of penalty under s.270A. The Tribunal found the penalty invalid because the notice did not specify whether it was for under-reporting (s.270A(2)) or mis-reporting (s.270A(9)), and the AO had assessed under one limb but levied penalty under another. Penalty on PF/ESI contribution was deleted as the issue was debatable, and penalty could not be sustained where additions were made on an ad-hoc/estimate basis. AO was directed to delete the levy of penalty under s.270A. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780413 ITAT DELHI - AT allowed the appeal and directed deletion of penalty under s.270A. The Tribunal found the penalty invalid because the notice did not specify whether it was for under-reporting (s.270A(2)) or mis-reporting (s.270A(9)), and the AO had assessed under one limb but levied penalty under another. Penalty on PF/ESI contribution was deleted as the issue was debatable, and penalty could not be sustained where additions were made on an ad-hoc/estimate basis. AO was directed to delete the levy of penalty under s.270A. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780413