Dalwinder Singh vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal by assessee Dalwinder Singh for Assessment Year 2019-20 arises out of an order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28.01.2025 confirming a penalty of Rs.51.30 Lacs levied by the Assessing Officer under section 270A of the Income Tax Act, 1961 on 02.09.2024. The quantum assessment, from which this penalty emanates, has already been remanded back by the Commissioner of Income Tax (Appeals) to the Assessing Officer vide order dated 16.01.2026. Since the foundation of the penalty no longer survives and the assessment has been restored to the Assessing Officer, this penalty appeal also stands restored back to the Assessing Officer for fresh adjudication in the light of the outcome of quantum addition. The appeal is allowed for statistical purposes.…

Legal Issues

• 1. Confirmation of penalty levied by Assessing Officer under section 270A of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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