Who Can Levy Penalty Under Section 270A? - Appellate Lawyers Office

Who is Appropriate Authority to Levy the Penalty u/s 270A?

Section 270A of the Income Tax Act, 1961 imposes a penalty for inaccurate reporting of income. A crucial aspect of this provision is identifying the appropriate authority empowered to levy such a penalty.  

The Assessing Officer (AO)

Generally, the Assessing Officer (AO) is the primary authority responsible for levying penalties under Section 270A. This officer is tasked with assessing an individual or entity's income tax liability and is well-positioned to identify discrepancies or inaccuracies in the income reported. The AO's familiarity with the taxpayer's financial affairs enables them to determine if the conditions for imposing a penalty under Section 270A are met.  

Jurisdictional Considerations

It's essential to note that the AO's jurisdiction is determined by factors such as the taxpayer's residence, the nature of income, and the location of assets. Consequently, the appropriate AO for levying the penalty may vary depending on these factors.

Powers of the Commissioner

While the AO is the primary authority, the Commissioner of Income Tax also possesses the power to levy penalties. In certain cases, such as appeals or revisions, the Commissioner may exercise this authority.  

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Key Takeaways

• The Assessing Officer is typically the appropriate authority to levy penalties under Section 270A.  
• Jurisdictional factors determine the specific AO responsible.
• The Commissioner of Income Tax also has the power to levy penalties in certain circumstances.