I find rather doubtful that Fiat had the time to build a sports car in 1942, with Italy involved in a rather difficult war. They had enough problems in building lorries, aircraft etc.
The base car is certainly a Fiat 508c or 1100A (pedals, gearchange lever, handbrake)
Seats, wheel trims and rear lights are modern additions, the instruments are also rather doubtful and the rear view mirror is not in keeping with the car. The steering wheel is fitted upside down.
On top of that the car looks rather ugly and amateurish..
I add that these are my personal opinions and I stand to be corrected.