Rajesh Gupta Vs Income Tax Officer

Parties Involved

Facts Summary

This appeal is filed by the assessee, Rajesh Gupta, against the order dated 10.06.2025 of the National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), New Delhi, arising out of the assessment order dated 07.09.2021 passed under section 270A of the Income Tax Act, 1961 for Assessment Year 2018-19. The Assessing Officer imposed a penalty under section 270A, which was confirmed by the CIT(A). The assessee argued that the penalty should not be imposed as the inadvertent, unintentional, typographical mistake was corrected soon upon its deduction and corresponding taxes were paid instantly.…

Legal Issues

• 1. Whether the penalty under section 270A of the Income Tax Act, 1961 is justifiable in the given circumstances?

Judgment Outcome

Decided in favour of Assessee.

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