https://www.taxtmi.com/caselaws?id=800957 Enhanced penalty for under-reporting arising from misreporting applies only when the Revenue identifies and proves a specific statutory circumstance of misreporting. Exclusion from penalty immunity likewise depends on establishing an enumerated misreporting circumstance; a general allegation is insufficient. An alleged political-party accommodation-entry modus operandi cannot, without assessee-specific material, establish participation in such an arrangement. Cheque payment, the party's registration when payment was made, withdrawal of the claim after notice, tax payment, and acceptance of revised income may be relevant where no specific factual nexus is established. en-us Wed, 23 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800957 Enhanced penalty for under-reporting arising from misreporting applies only when the Revenue identifies and proves a specific statutory circumstance of misreporting. Exclusion from penalty immunity likewise depends on establishing an enumerated misreporting circumstance; a general allegation is insufficient. An alleged political-party accommodation-entry modus operandi cannot, without assessee-specific material, establish participation in such an arrangement. Cheque payment, the party's registration when payment was made, withdrawal of the claim after notice, tax payment, and acceptance of revised income may be relevant where no specific factual nexus is established. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800957