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Notice / Reply

Reply to Income Tax Penalty Notice u/s 270A

Use this format to respond to a Section 270A penalty notice for under-reporting of income.

Reply to Penalty Notice under Section 270A

To,
[The Assessing Officer]
[Ward / Circle]

Ref: Notice No. [DIN / Reference Number] dated [Date]

Subject: Reply to penalty notice under Section 270A read with Section 274 for A.Y. [Assessment Year]

Respected Sir/Madam,

I, [Name of Assessee], PAN [PAN], am in receipt of the show cause notice proposing penalty under Section 270A for alleged under-reporting of income of Rs. [Amount] for A.Y. [Assessment Year].

I respectfully submit that there was no under-reporting or misreporting of income. The position adopted in the return was bona fide and supported by full disclosure of material facts; any addition, if sustained, arises from a difference of opinion on [issue] and not from any concealment. Reliance is placed on the exception under Section 270A(6).

In these circumstances, it is prayed that no penalty be levied. The supporting explanation and documents are enclosed, and a personal hearing may kindly be granted before any order is passed.

Yours faithfully,

___
[Name/Authorised Signatory]
[PAN/GSTIN]

Before you use it — fill in / check

  • Taxpayer/GSTIN
  • Notice ref & date
  • Officer/Authority
  • Date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.