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ITAT Delhi scraps Rs 3.74 lakh tax penalty over missed ITR

A Ghaziabad man who missed his ITR after a job switch beat a Rs 3.74 lakh penalty. ITAT Delhi ruled his TDS-covered income was never under-reported. A salaried professional from Ghaziabad who failed to file his income tax return on time after changing jobs has succeeded in overturning a penalty of Rs 3.74 lakh. The Delhi bench of the Income Tax Appellate Tribunal (ITAT) struck down the levy on May 13, 2026, ruling that the taxpayer had not concealed or under-reported any income. The case involved Pravesh Aggarwal, a resident of Indrapuram in Ghaziabad, Uttar Pradesh. Aggarwal moved to a new job partway through the 2018-19 financial year and drew a salary of Rs 30.22 lakh from his new employer. He did not submit his return by the due date because his former employer had not handed over his Form 16 in time. Without Form 16, Aggarwal turned to his Form 26AS, the statement on the tax department's portal that logs tax deducted at source. It already showed the TDS taken out by his employers. He concluded that because the income and the deducted tax were recorded there, filing a separate return would not be necessary. On that reasoning, he let the deadline pass without submitting a return. How a filing gap became a penalty The matter came back to the surface when the tax department reopened Aggarwal's assessment. It passed an order under Section 148A(d) on April 19, 2023, and proceeded to reassess him under Section 147. Aggarwal responded by filing his return on May 8, 2023, and declared a total income of Rs 30.22 lakh. The Assessing Officer reviewed that return and opened penalty proceedings, treating the earlier non-filing as under-reporting of income. Aggarwal argued that he had acted in good faith, believing his liability was settled because both employers had already deducted TDS from his pay. The officer rejected the explanation and imposed a penalty of Rs 3.74 lakh, equal to half the tax on what was treated as concealed income. The department's position throughout was firm. It held that if the omission had gone unnoticed, Aggarwal might never have filed at all, and his salary and interest income would have stayed outside the tax net. Representing the department before the tribunal, Jitendra Singh defended the orders of the lower authorities. He argued that without the notice served under Section 148, the income would have escaped assessment, and that Aggarwal would not otherwise have declared his salary and interest. Aggarwal first contested the penalty before the Commissioner of Appeals, but that authority also turned him down and upheld the Rs 3.74 lakh demand. He then carried the dispute to ITAT Delhi. Why the tribunal sided with the taxpayer The bench of Anubhav Sharma, Judicial Member, and Manish Agarwal, Accountant Member, ruled in Aggarwal's favour. It held that a genuine salaried worker should not be hit with a heavy penalty for a late return when the employer has already deducted TDS and the income has not been understated. Sharma pointed to sub-section 2 of Section 270A, which defines under-reporting as declaring an amount below the income actually earned. In Aggarwal's case, the tribunal noted, the income he eventually reported was accepted by the department. Because the figure he declared matched what was assessed, the bench found the case could not be classed as one where a taxpayer had shown less than his real income. The tribunal also accepted that Aggarwal held a genuine belief that his tax had already been paid through deduction at source. Since the TDS figures were visible in Form 26AS, he assumed he had met his obligation by having the income on record. The bench observed that the details sat on the department's own portal and were already known to it, leaving no scope to claim suppression or misrepresentation of facts. The tribunal added that Section 270A(2) can trigger an under-reporting finding only when the reassessed income exceeds what was previously determined. On the facts, the income assessed under Section 148 was not higher than the amount Aggarwal had declared, so the bench held there was no misrepresentation either. On these grounds, ITAT Delhi ordered the Rs 3.74 lakh penalty imposed under Section 270A to be deleted and allowed every ground of appeal Aggarwal had raised. The ruling underscores the weight tribunals give to a taxpayer's bona fide belief when the income is fully captured by TDS and reflected in official records. ITAT Delhi ruling, income tax penalty, Section 270A, Form 16 delay, missed ITR filing, Form 26AS TDS, under-reporting income, job switch tax

Numerology Basics: What Your Birth Number Reveals

Discover how to calculate your numerology birth number and what tradition says each digit reveals about your personality, strengths and life path. Numbers surround us from the moment we are born - the date on the calendar, the time on the clock, the year that gets stamped onto every document we will ever own. In numerology, one of the oldest systems of symbolic tradition, these numbers are believed to carry meaning far beyond counting. Practitioners across India, Greece, China and much of the ancient world have long held that the numbers tied to our birth can hint at our temperament, our talents and the themes that recur through life. Whether you treat it as a serious spiritual practice or simply a fun window into self-reflection, numerology is easy to explore and requires nothing more than your date of birth and a little addition. It is worth saying clearly at the outset: numerology is a belief system and a cultural tradition, not a science. It cannot predict your future or measure your character. What it can do is offer a gentle, reflective language for thinking about yourself - and that, for many people, is the appeal. Here is a friendly beginner's guide to finding your birth number and understanding what each one is traditionally said to reveal. How to calculate your birth number The most popular starting point is the Life Path number, drawn from your full date of birth. The method is simple: add together every digit in your birth date, then keep reducing until you reach a single digit from 1 to 9. Say you were born on 14 August 1990. Write it out as day, month and year: 1 + 4 + 0 + 8 + 1 + 9 + 9 + 0 = 32. Then reduce again: 3 + 2 = 5. Your Life Path number would be 5. There is one common exception. If your running total lands on 11, 22 or 33 before the final reduction, many traditions pause there - these are called Master Numbers and are considered especially significant. Otherwise, keep adding until a single digit remains. You can also calculate a simpler Birthday number, which uses only the day you were born (reducing 14 to 5, for example). Beginners often start here because it is quick, though the Life Path number is regarded as the fuller picture. What each number is said to reveal Once you have your single digit, tradition assigns it a broad personality flavour. Read these as themes to reflect on rather than fixed labels. - 1 - The Leader: independent, driven and pioneering. Ones are said to thrive when they forge their own path. - 2 - The Peacemaker: sensitive, cooperative and diplomatic, with a gift for partnership and quiet influence. - 3 - The Communicator: expressive, creative and sociable, often drawn to art, words and performance. - 4 - The Builder: grounded, disciplined and reliable, valuing structure and steady effort. - 5 - The Explorer: curious, adaptable and freedom-loving, energised by change and variety. - 6 - The Nurturer: caring, responsible and family-minded, often the one others lean on. - 7 - The Seeker: thoughtful, analytical and spiritual, drawn to knowledge and inner questions. - 8 - The Achiever: ambitious, practical and power-aware, associated with career and material goals. - 9 - The Humanitarian: compassionate, idealistic and generous, moved by causes larger than themselves. The Master Numbers carry heightened versions of these ideas: 11 is linked to intuition and inspiration, 22 to grand practical vision, and 33 to selfless teaching and service. Where numerology comes from Much of modern numerology is traced back to Pythagoras, the Greek mathematician of the 6th century BCE, who is said to have believed the universe could be understood through numbers. Similar systems flourished independently elsewhere. In India, numbers have long been woven into astrology, ritual and naming traditions, while Chinese culture developed its own rich associations - the reason certain numbers are still considered lucky or unlucky across Asia today. This deep, cross-cultural history is part of why numerology continues to fascinate people generations later. How to use your birth number wisely The healthiest way to enjoy numerology is as a mirror for self-reflection, not a rulebook. If your number highlights a trait like creativity or ambition, treat it as an invitation to notice where that shows up in your life - and where you might want to grow. Avoid using it to excuse behaviour ("I'm just a 5, I can't commit") or to make major decisions about money, health or relationships. Those calls deserve real information and, where needed, professional advice. Approached with curiosity and a light heart, your birth number can be a charming starting point for conversation, journalling and self-understanding - a small, timeless tradition that invites you to pause and think about who you are. numerology basics, birth number, life path number, numerology meaning, how to calculate birth number, numerology personality, astrology numbers, numerology 1 to 9

Daily Horoscope, September 03, 2026: Fresh Momentum for All Signs

Your free daily horoscope for September 3, 2026. Read love, career and wellbeing guidance for all 12 zodiac signs, Aries through Pisces. Today carries a steady, hopeful energy that rewards quiet effort over grand gestures. The mood favours honest conversations, small acts of courage and a gentle reset in your daily routine. Trust your instincts, stay open to unexpected kindness, and let patience guide the choices that matter most. Aries Your natural drive finds a smoother channel today, so lead without needing to push. In love, a warm word clears the air and deepens trust; single Rams may notice a spark in a familiar face. At work, finishing one lingering task frees surprising energy. For wellbeing, swap restlessness for a brisk walk. Small, decisive moves carry you further than any dramatic leap right now. Taurus Stability feels reachable today if you slow down and choose comfort over pressure. Romantically, a shared meal or unhurried talk rekindles closeness, while singles attract others through calm, grounded confidence. Career matters reward patience; a steady approach earns quiet recognition from someone who notices detail. Tend to your wellbeing with rest and good food. Let a small indulgence remind you that ease is productive too. Gemini Curiosity opens useful doors today, so follow the questions that genuinely interest you. In love, playful honesty strengthens a bond, and singles may enjoy a lively exchange that hints at more. At work, your gift for connecting ideas helps a stalled project move forward smoothly. For wellbeing, quiet your busy mind with a few slow breaths. Choosing one focus over many brings unexpected clarity and calm. Cancer Emotional warmth is your strength today, and sharing it draws people closer. A tender gesture reassures a partner, while single Crabs find comfort in someone who truly listens. Professionally, trusting your intuition helps you read a situation others miss. Protect your energy by setting a gentle boundary where needed. For wellbeing, create a cosy corner and let yourself rest. Nurturing yourself first makes generosity feel effortless. Leo Your confidence shines with a softer, more generous glow today. In relationships, praising someone sincerely deepens affection, and singles may enjoy admiration that feels genuinely earned. At work, sharing credit strengthens your standing more than seeking the spotlight. For wellbeing, movement you enjoy lifts your mood and steadies your focus. Let warmth, not pride, guide you, and doors open with surprising ease throughout the day. Virgo Your eye for detail turns small improvements into real progress today. Romantically, thoughtful acts speak louder than words, and singles connect through quiet reliability. At work, organising one messy area brings a satisfying sense of control and clears mental space. For wellbeing, resist over-analysing and let good enough be enough. A little self-kindness softens your inner critic and helps you enjoy what you have already achieved. Libra Harmony comes naturally today, making this a fine time to smooth over tension. In love, honest balance keeps a relationship fair and warm; singles may meet someone through a shared sense of taste. Career decisions favour collaboration, so seek a second opinion before committing. For wellbeing, surround yourself with beauty and calm. Choosing peace over perfection frees you to enjoy the gentle flow of the day. Scorpio Your focus is powerful today, so aim it toward something meaningful. In love, vulnerability deepens intimacy, and single Scorpios attract others with quiet intensity. At work, your instinct for what lies beneath the surface helps you handle a delicate matter wisely. For wellbeing, release old tension through rest or honest reflection. Letting go of one small grudge lightens your spirit and clears the way for renewal. Sagittarius Optimism opens fresh horizons today, so say yes to a small adventure. Romantically, shared laughter strengthens a bond, and singles may connect with someone who shares their sense of freedom. At work, a broader perspective helps you spot an opportunity others overlook. For wellbeing, time outdoors restores your natural spark. Balancing enthusiasm with follow-through turns your big ideas into something real and lasting today. Capricorn Steady ambition serves you well today, and disciplined effort quietly pays off. In love, showing up reliably means more than grand promises; singles impress through maturity and calm. Career matters reward patience, and a long-term goal moves a little closer. For wellbeing, ease the pressure you place on yourself and celebrate small wins. Remember that rest is part of the climb, not a detour from it. Aquarius Original thinking sets you apart today, so trust your unconventional ideas. In love, honest independence keeps a relationship fresh, and singles attract others through authentic curiosity. At work, a clever solution earns quiet admiration and opens a helpful conversation. For wellbeing, connect with a community or cause that inspires you. Balancing your need for space with genuine warmth helps others feel welcome in your world. Pisces Gentle intuition guides you beautifully today, so listen to those soft inner nudges. Romantically, compassion melts distance, and single Fish may feel drawn to someone kind and creative. At work, your imagination offers a fresh angle on a stubborn problem. For wellbeing, music, art or quiet time by water soothes your sensitive spirit. Setting a small boundary protects your energy without dimming your natural tenderness at all. daily horoscope, horoscope September 3 2026, zodiac signs today, love horoscope, career horoscope, astrology today, star sign predictions

California Could Gain $200M in Water Value Using Smarter Forecasts

A new study finds California could add 315,000 acre-feet of water yearly, worth $100M-$200M, by using weather forecasts to run 20 reservoirs. California could tap far more water from the dams it already owns by letting weather forecasts guide when operators hold back or release supplies, according to new research from the Scripps Institution of Oceanography at UC San Diego and partner institutions. The study, published in Environmental Research: Water, calculates that a method called Forecast-Informed Reservoir Operations (FIRO) could add roughly 315,000 acre-feet of water each year across 20 major reservoirs - more than 100 billion gallons. The extra supply would be worth about $145 million a year in direct economic benefits on average, the researchers estimate, within a wider range of roughly $100 million to $200 million annually depending on conditions. Crucially, the gains would come without pouring concrete for a single new reservoir. How FIRO changes the math Reservoir operators face a constant trade-off. They must keep space empty to catch floodwaters and shield downstream towns, while also holding enough water to cover future demand. That balance is especially hard in California, where a handful of intense winter storms deliver much of the year's water. Atmospheric rivers can dump enormous volumes of rain in a matter of hours, flipping the outlook from shortage to flood danger almost overnight. FIRO gives operators sharper information before those calls are made. Rather than leaning on fixed rules or dates on a calendar, they draw on improved predictions of atmospheric rivers, rainfall and the flows entering each reservoir. When a big storm is on the way, water can be let out early to open up room. When forecasts point to a dry stretch, operators can keep more water in storage instead of dumping it just to satisfy standard flood-control requirements. The aim is not to hoard water but to match each decision to what the weather and the watershed are actually expected to do. The 20 reservoirs studied The team looked at 20 large California reservoirs judged to have no outright obstacles to further FIRO study. Combined, they hold more than 20 million acre-feet - about half of the state's surface-water storage. Drawing on historical storage records, the researchers modeled how much additional water each site could have kept if forecast-guided operations had been in place. The central figure came to about 315,000 acre-feet a year. In unusually wet years, the total could climb toward 500,000 acre-feet, or roughly 162 billion gallons - enough to serve more than a million households. The dollar value swings with the weather too: the modeling put yearly benefits near $206 million in moderately wet years, about $134 million in wet years and around $100 million in dry ones. The researchers describe their economic figure as cautious, since it counts mainly the direct value to farms and cities. Benefits left out of that tally include better flood protection, water for the environment, hydropower, fisheries and recreation. Real-world results back the idea up: at one existing FIRO project, officials reported holding back enough water safely to supply about 250,000 homes for a year, an outcome valued at around $125 million. Not a substitute for new projects The authors are careful to note that smarter operations alone will not fix the state's water problems. They tested a bolder scenario in which forecast-guided decisions boosted availability by 5% of gross reservoir capacity. That could yield roughly 1 million acre-feet of extra water and nearly $460 million in direct farm and city benefits - but reaching that level would hinge on each reservoir's specific conditions, better forecasts, changes in how sites are run and, in some cases, targeted upgrades to infrastructure. Before any broad rollout, the researchers say each reservoir needs a detailed review weighing operational limits, costs, environmental effects and the full spread of benefits. FIRO, they conclude, is one instrument in a much bigger toolkit that still includes conservation, groundwater recharge and new construction. The core message is that California can squeeze considerably more out of dams it has already built by pairing them with stronger forecasting and more flexible decisions. California water, Forecast-Informed Reservoir Operations, FIRO, reservoir management, atmospheric rivers, Scripps Institution of Oceanography, water supply, acre-feet

ED raids 18 properties linked to drug-smuggling accused in Tamil Nadu

Search operations by Enforcement Directorate officials are underway throughout South India, targeting properties tied to drug traffickers Nizaruddin and Syed. Additionally, Alex Mahalingam, currently in custody for amphetamine possession, is facing scrutiny from the ED. Authorities are investigating the possibility of luxury properties being acquired through illicit drug-related activities. Similar investigations are concurrently being conducted in Kochi and adjacent states.

CM Vijay annnounces Rs 1,200-crore Assembly, Secretariat complex in Chennai

Tamil Nadu is planning an innovative integrated Assembly and Secretariat complex to streamline its administrative operations. This contemporary facility will bring together multiple government departments under one roof, aimed at addressing future administrative needs. Moreover, the heritage buildings in Fort St George will remain intact as treasured historical sites, showcasing the state's commitment to both progress and preservation.

Formula 1, MotoGP, WRC in Chennai: Tamil Nadu's Motor Sports City plan adds momentum

Tamil Nadu plans world-class Olympic City and Motor Sports City in Chennai. These integrated hubs will offer advanced training and competition facilities for athletes. The Motor Sports City aims to host major racing events and nurture young talent. This initiative aligns with national efforts to revive international motorsport events in India. The projects are expected to boost tourism and economic activities significantly.

Tamil Nadu assembly unanimously passes resolution to recognise Tamil as principal language of Madras high court

The Tamil Nadu assembly unanimously passed a resolution urging the central government to recognize Tamil. Chief Minister C Joseph Vijay moved the resolution, emphasizing no opposition to other languages. Lawmakers from all parties supported the demand, recalling historical efforts for Tamil proceedings. The Speaker announced the resolution's unanimous adoption after a thorough debate. This marks a significant step in the long-standing demand for Tamil's judicial recognition.

Madras HC dismisses MK Stalin’s plea challenging TVK MLA’s Kolathur victory

The Madras High Court has ruled against M K Stalin's plea disputing V S Babu's election win, which alleged EVM errors and inconsistencies post-counting. The court deemed the case unsuitable for a writ petition, stating that proper recourse lies within an election petition. Furthermore, the Election Commission highlighted constitutional restrictions regarding late petitions.

Tamil Nadu to build new assembly, secretariat complex in Chennai

Tamil Nadu will construct a new building complex for its Legislative Assembly and Secretariat. This modern facility will be built at an estimated cost of Rs 1,200 crore. The expansive complex will span 20 lakh square feet, incorporating advanced infrastructure and amenities. It will feature enhanced fire safety, disability access, and robust security measures. The project aims to consolidate government departments into a single, accessible location.

Tamil Nadu to set up Olympic City, Motor Sports City: All you need to know

Tamil Nadu plans to build an Olympic City with advanced training facilities. A separate Motor Sports City will host international racing events. These projects aim to develop athletes and motorsport talent. The initiatives will also boost tourism and create new employment opportunities. Leading companies are expected to invest in the state's sports sector.

Premier League sets new transfer market record

There’s the Premier League and then there’s everyone else. The 20 Premier League sides spent more than €4 billion this summer in the transfer market, setting a new record. Manchester City broke the record for the most spent by a single club in one summer, with more than €500 million spent on new signings. That's almost as much as the 18 French Ligue 1 clubs combined (€605 million).

Onions for Rs 35/kg: Tamil Nadu govt begins sales through PDS shops

In a bid to alleviate consumer stress due to soaring onion prices, the Tamil Nadu government has initiated subsidized sales priced at thirty-five rupees per kilogram. This program, offering nearly nine thousand distribution points statewide, enables each family cardholder to buy a kilogram of onions at the reduced rate. A total of one thousand metric tonnes of onions have been procured from Nashik for this initiative.