https://www.taxtmi.com/caselaws?id=794164 Penalty under section 270A was held unsustainable because the order did not identify the specific limb of misreporting under section 270A(9), and the additions relied on ad hoc disallowance and disallowance under section 40(a)(ia), which by themselves did not establish misreporting of income. The non-appearance before the CIT(A) was also not treated as deliberate default because notices were issued only by email despite the assessee's refusal of email communication. On these facts, the penalty was deleted. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794164 Penalty under section 270A was held unsustainable because the order did not identify the specific limb of misreporting under section 270A(9), and the additions relied on ad hoc disallowance and disallowance under section 40(a)(ia), which by themselves did not establish misreporting of income. The non-appearance before the CIT(A) was also not treated as deliberate default because notices were issued only by email despite the assessee's refusal of email communication. On these facts, the penalty was deleted. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794164