Under-reported tuition fees led to penalty u/s 270A. But lack of specificity in notice prevented assessee's response. Following precedent, penalty deleted.

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....Penalty u/s 270A for under-reporting income due to misreporting tuition fees - penalty notice did not specify subsection or clause, preventing assessee from responding - relying on Shashikant Sukdeo Ambekar case, penalty u/s 270A deleted in favor of assessee as Income Tax Appellate Tribunal could not determine specific provision invoked.....