https://www.taxtmi.com/caselaws?id=782132 ITAT Delhi-AT allowed the assessee's appeal and quashed the penalty order u/s 270A. The Tribunal noted that in the related quantum proceedings, the addition had already been set aside because the AO had exceeded the scope of limited scrutiny without obtaining mandatory approval from the competent authority. Since the very foundation for the penalty-i.e., the quantum addition-did not survive due to this jurisdictional defect, ITAT held that no penalty could be sustained. Consequently, the penalty u/s 270A was deleted in full. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782132 ITAT Delhi-AT allowed the assessee's appeal and quashed the penalty order u/s 270A. The Tribunal noted that in the related quantum proceedings, the addition had already been set aside because the AO had exceeded the scope of limited scrutiny without obtaining mandatory approval from the competent authority. Since the very foundation for the penalty-i.e., the quantum addition-did not survive due to this jurisdictional defect, ITAT held that no penalty could be sustained. Consequently, the penalty u/s 270A was deleted in full. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782132