He got Rs 30 lakh salary but missed ITR filing after changing jobs due to delayed Form 16; Income Tax department imposed Rs 3.74 lakh penalty, how taxpayer won relief from ITAT

What appeared to be a filing lapse eventually turned into a tax penalty of Rs 3.74 lakh. The Income Tax Department took a strict view of the matter, maintaining that had the non-filing not been detected, Aggarwal might not have filed his ITR at all. This, in turn, would have meant that his salary and…