https://www.taxtmi.com/caselaws?id=787039 Penalty under section 270A was sustained because the assessee failed to produce reliable documentary evidence of a valid, acknowledged Form No. 68 filing required for immunity under section 270AA; the return was filed only after notice under section 148 and no contemporaneous acknowledgement or ITBA portal record established immunity. Alleged subsequent rectifications and manual communications were not supported by dispositive orders or verifiable acknowledgments, therefore immunity under section 270AA was denied and the penalty for under-reporting was upheld, resulting in dismissal of the appeal. en-us Mon, 23 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787039 Penalty under section 270A was sustained because the assessee failed to produce reliable documentary evidence of a valid, acknowledged Form No. 68 filing required for immunity under section 270AA; the return was filed only after notice under section 148 and no contemporaneous acknowledgement or ITBA portal record established immunity. Alleged subsequent rectifications and manual communications were not supported by dispositive orders or verifiable acknowledgments, therefore immunity under section 270AA was denied and the penalty for under-reporting was upheld, resulting in dismissal of the appeal. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787039