penalty under sub-section (1) has been initiated. [ Similar to Section 270A from The Income Tax Act, 1961 - Also Refer
petitioner to grant immunity from penalty
proceeding carried out under Sec.270A(9) of the Act.
5 Brief facts of the case are as under ... also opined to
initiate penalty proceedings under Sec.270A(8) read
with Sec.270A(9) on the ground of under reporting as
a consequence
2022-
23/1046514465(1) PASSED BY THE R-1 UNDER SECTION
270A OF THE INCOME-TAX ACT, 1961, FOR AY 2017-18
VIDE ANNX ... 2022-23/1046514465(1)
passed by the 1st Respondent under Section
270A of the Income-tax Act, 1961, for AY
2017-18 (Annexure
proposing the initiation of penalty proceedings under Section
274 read with Section 270A and Section 271AA(1) of the IT Act ("impugned
show cause ... show Cause Notices dated 09.09.2022 for initiating penalty
proceedings under section 270A (Exhibit 'E3') and under section
271AA(1) ('Exhibit
penalty notice dated 19.05.2025 issued under
Section 274 read with Section 270A of the Act by the 1st
Respondent, bearing DIN ITBA/PNL/S/270A ... penalty notice dated 19.05.2025 issued under
Section 274 read with Section 270A of the Act by the 1st
Respondent, bearing DIN ITBA/PNL/S/270A
direction quashing the digitally signed and
electronically communicated penalty order under
Section 270A of the Income Tax Act, 1961 dated
25.09.2025 issued by the Respondent ... Assessment Year 2017-18, bearing DIN NO.
ITBA/PNL/F/270A/2025-26/1081183417(1) enclosed
as Annexure F1.
iv Issue a writ of certiorari
DIGITALLY
SIGNED AND ELECTRONICALLY COMMUNICATED PENALTY
ORDER DATED 30.09.2025 PASSED UNDER SECTION 270A OF THE
INCOME TAX ACT, 1961, BY THE RESPONDENT ... ASSESSMENT YEAR 2023-24, BEARING DIN NO.
ITBA/PNL/F/270A/2025-26/1081359517(1), ENCLOSED AS
ANNEXURE-E1 AND ETC.,
THIS PETITION, COMING
queries raised during the course of assessment
proceedings, penalty proceedings u/s 270A(9)(a)
are initiated separately for under-reporting of
income in consequence ... said proceedings, it was intimated
that, penalty proceedings under Section 270A(9)(a) are to
be initiated separately, for under-reporting of income in
consequence
INDIA PRAYING TO QUASHING THE
DIGITALLY SIGNED AND COMMUNICATED ORDER UNDER
SECTION 270A OF THE INCOME TAX ACT, 1961 DATED 01.08.2024
ISSUED BY THE RESPONDENT ... WHICH BEARS THE DIN
ITBA/PNL/F/270A/2024-25/1067238174(1) ENCLOSED AS ANNEXURE
J1 AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
Assistant Commissioner of Income Tax, central
Circle-3, New Delhi, under Section 270A of the Income Tax Act, 1961 (hereinafter
referred ... levied in an order dated 7.3.2024 under section 270A of the Act.
2. That the learned Commissioner of Income Tax (Appeals) has failed to
appreciate