New Delhi, Aug. 22 -- A salaried taxpayer who earned Rs.30.22 lakh after switching jobs did not file his income tax return for assessment year 2019-20. The Income Tax Department later reopened his case and imposed a Rs.3.74 lakh penalty for alleged under-reporting of income. The taxpayer challenged the penalty and eventually secured relief from the Delhi Income Tax Appellate Tribunal (ITAT).

The Delhi ITAT, in its order dated 13 May 2026 in ITA No. 6412/Del/2025, ruled in favour of Pravesh Aggarwal, holding that there was no under-reporting of income because the entire income declared by him in the return filed in response to the tax notice was accepted by the Assessing Officer. The tribunal also noted that the salary income and TDS were...