https://www.taxtmi.com/caselaws?id=464455 ITAT, Ahmedabad allowed the appeal and held that penalty under section 270A(9) for misreporting of income is not leviable. Though the assessee, a salaried taxpayer, had not filed a return for AY 2018-19, substantial tax was already reflected as deducted at source under section 192 and taxes were effectively paid. Considering the facts and provisions of the Act, the tribunal found no occasion to impose the penalty. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 30 Oct 2025 20:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464455 ITAT, Ahmedabad allowed the appeal and held that penalty under section 270A(9) for misreporting of income is not leviable. Though the assessee, a salaried taxpayer, had not filed a return for AY 2018-19, substantial tax was already reflected as deducted at source under section 192 and taxes were effectively paid. Considering the facts and provisions of the Act, the tribunal found no occasion to impose the penalty. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464455