Can a minor child's interest income lead to an income tax notice for the father? The Income Tax Appellate Tribunal (ITAT) Delhi has held that a father cannot be subjected to a Rs 12.83 lakh penalty under Section 270A when the income declared in his ITR is the same as the income ultimately assessed, and the only dispute concerns his eligibility for a tax benefit under the India-United Arab Emirates (UAE) DTAA. The ruling arose from the tax dispute involving a man in New Delhi. He filed his income tax return on November 4, 2022, reporting total income of Rs 8.43 crore.