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Case Law › Section 270A
Income-tax Act · Case Law

Section 270A Income Tax Case Law — Penalty — Under-reporting

Browse 106 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 270A (Penalty — Under-reporting) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 270A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 270A (showing 106 of 106)

Sri Anand Jewellersrepresented By Its Managing v. Deputy Commissioner Of Income Tax,Central Circle 2,Trichy-620 015
High Court · 2025 · Other
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Wp/26654/2024 Of Kings Pride Infra Projects Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
Wp/16392/2025 Of M/S Natural Spirits v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
By Sri. S v. Ravi Shankar, Advocate
High Court · 2025 · Other
—
Wp/13055/2025 Of Sadashivanagar Youth Association v. Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
Sarla Holdings Private Limited v. Pr Commissioner Of Income Tax Delhi-7 New Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Parag Keshav Bopardikar v. Income Tax Officer & Ors
High Court · 2025 · Allowed
Assessee
Ie Venture Fund I v. Principal Commissioner Of Incometax Delhi 4 & Anr
High Court · 2025 · Allowed
Assessee
Cwjc/16697/2022 Of Shree Shakambhari Udyog Partnership Firm v. Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Nc: 2025:Khc:16965 v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax – W.p
High Court · 2025 · Allowed
Assessee
Wp/10852/2025 Of Govindaiah Halasinamaradoddi v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9443/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/31546/2024 Of Ramesh Sharma v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/9644/2025 Of Kiran Shagle Chikkappa v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9821/2025 Of M/S Ace Creative Learning Private Limited v. The Deputy Commissioner Of Income Tax Circle 1(1)(1)
High Court · 2025 · Allowed
Assessee
Wp/5020/2025 Of Venika Hydro Projects Private Limited v. Income Tax Officer
High Court · 2025 · Other
—
Wp/12051/2024 Of Marvin Lifestyle India Pvt Ltd v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7999/2025 Of Sri Shivappa v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7387/2025 Of Gnanashale Souharda Co Operative Limited v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7261/2025 Of Mr. Satyanarayana Krishnaiah Shetty v. Income Tax Officer Ward 7(2)(1)
High Court · 2025 · Allowed
Assessee
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Other
—
Philips India Limited v. Deputy Commissioner Of Income Tax, Circle 11(1),Kolkata &Ors
High Court · 2025 · Dismissed
Revenue
Wp/10372/2024 Of Gc India Dental Private Limited v. Additional/Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/32967/2024 Of Shri. Kantharaj Chowdaiah Siddamma v. The Income Tax Officer
High Court · 2025 · Other
—
Wmp/5146/2025 Of Deenadayalan Latha v. The Principal Commissioner Of Income Tax
High Court · 2025 · Other
—
Mathur Post, Oragadam Industrial Area,Kancheepuram, Chennai 602 105 v. The Assessment Unit Income Tax Department Income Tax Department
High Court · 2025 · Other
—
Wp/26093/2024 Of Smt Anantha Lakshmi v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/21728/2024 Of Pushpas Fuel Station v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Rajesh v. Income Tax Officer
High Court · 2024 · Other
—
S.bhaskaran v. The Additional /Joint/Deputy
High Court · 2024 · Other
—
Wp/12903/2023 Of Primary Agricultural Credit Co Operative v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/23777/2024 Of Mr. Narayanasetty Srinivasa v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/6164/2024 Of Anjanadri Fuel Station v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/20329/2024 Of Sri Maragowdanahalli Ramesha v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/19508/2024 Of Mysore Co Operative Departmental Employees v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Mr. Abhisek Singhvi, Advs v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -Central -1 v. Ansal Properties And Infrastructure Ltd
High Court · 2024 · Dismissed
Assessee
Susheel Jewellery Mart Private Limited v. Deputy Commissioner Of Income Tax, Central Circle 3(3), Chennai, Central Circle 3(3), Chennai
High Court · 2024 · Other
—
Pr Commissioner Of Income Tax 4 v. Kartikeya Buildcon Pvt Ltd
High Court · 2024 · Other
—
Wp/12743/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
—
Wp/14325/2024 Of Bangalore Thulaseedas Srinath v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/5458/2024 Of Yogesh Kisan Madake v. Income Tax Officer Ward 13(1) Pune And Ors
High Court · 2024 · Other
—
Inventive Global Solutions Pvt. Ltd v. Assessment Unit Income Tax Department National Faceless Assessment Centre & Ors
High Court · 2024 · Other
—
M/S. Giesecke And Devrient India Pvt. Ltd v. Deputy Commissioner Of Income Tax 2.1 & Ors
High Court · 2024 · Allowed
Assessee
Wp/22636/2023 Of Smt Gayathri Bai Mannaji Rao v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Louis Dreyfus Company India Private Limited v. Deputy Commissioner Of Income Tax Circle 13(1), Delhi & Ors
High Court · 2024 · Other
—
Ganesh v. Assessment Unit,National Faceless Assessment Centre,Income Tax Department,Delhi
High Court · 2024 · Other
—
Wp/359/2024 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Natarajan Anandh Kumar v. Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
By Advs. Sri. Harisankar v. Menon Smt. Meera V. Menon Sri. R. Sreejith Smt. K. Krishna
High Court · 2024 · Other
—
Wp(C)/13473/2022 Of A.s.shajahan v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/26534/2023 Of Chokkadi Vyavasaya Seva Sahakari Bank v. Income Tax Officer, Ward1, Puttur
High Court · 2024 · Allowed
Assessee
Wp(C)/30209/2022 Of Pareed Abdul Salam v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income-Tax Officer
High Court · 2024 · Dismissed
Revenue
Wp/27921/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Chambal Fertilizers And Chemicals Limited, Cfcl Complexgadepan, Gadepan v. Order
High Court · 2024 · Allowed
—
Wp(C)/28152/2022 Of Jesna Steefan v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2023 · Allowed
Assessee
Dr. Neela Gokhale, Jj v. Itr 647 (Bom
High Court · 2023 · Other
—
Wp/1109/2023 Of Adarsh Developers v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
—
Wp(C)/35649/2023 Of Vellara Antony Sunny v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Signature Not Verified v. Assessment Unit Income Tax Department Nationalfaceless Assessment Centre & Ors
High Court · 2023 · Allowed
Assessee
Mr. Ashish Mehta, Advocate v. Deputy Commissioner Of Income Tax & Anr
High Court · 2023 · Other
—
Ramasamy Rajkumar v. The Principle Commissioner Of Income Tax -1
High Court · 2023 · Other
—
B.somasundaram v. The Joint Commissioner Of Income Tax,Central Circle, Central Range
High Court · 2023 · Dismissed
Revenue
Wp/12588/2022 Of Rbl Bank Limited v. Deputy Commissioner Of Income Tax And Ors
High Court · 2023 · Other
—
Rajasingh Thangadurai v. Assessment Unit, Income Tax Department, New Delhi
High Court · 2023 · Dismissed
Revenue
Wp(C)/37619/2018 Of M/S. Malankara Plantations Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Nc: 2023:Khc:24398Wp v. Abhisarbuildwell Private Limited - 2023 Scc Online Sc 481
High Court · 2023 · Other
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Nc: 2023:Khc:24103Wp v. Abhisar.buildwel/] Private Limited - 202.3 Scc Online Sc 4
High Court · 2023 · Allowed
—
Mr. R.p. Kar, Adv._ v. Opposite Parties_
High Court · 2023 · Other
—
Cummins India Limited v. Assistant Commissioner Of Income-Tax, Circle-1(1), Pune & Anr
High Court · 2023 · Other
—
Sivakasi-626 123 v. Income Tax Authority
High Court · 2023 · Dismissed
Revenue
Shyam Communication Systems v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Rohit Kapur v. Principal Commissioner Of Income Tax -7, New Delhi & Anr
High Court · 2023 · Dismissed
Revenue
M/S.alliance Broadcasting Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Wp(C)/13117/2022 Of Joseph Puthumana George v. The Income Tax Officer
High Court · 2023 · Other
—
Wp/429/2022 Of Footcandles Film Private Limited And Anr v. Income Tax Officer Tds-1 And 3 Ors
High Court · 2022 · Other
—
Wp/21200/2022 Of Northland Holding Company v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
S.sudha v. The Income Tax Officer,National Faceless Assessment Centre
High Court · 2022 · Dismissed
Revenue
Dreamz Infrastructure, Rallies Plot, Jaistambh Chowk, Amravati v. Assessing Officer, Assistant/ Deputycommissioner Of Income Tax, New Delhi & Ors
High Court · 2022 · Other
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Wp/9563/2021 Of v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income-Tax Officer
High Court · 2022 · Allowed
Assessee
Itat v. Itat
High Court · 2022 · Allowed
—
Wp(C)/15861/2022 Of Peruvayal Service Co-Operative Bank Ltd v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax /Income Tax Officer
High Court · 2022 · Other
—
M/S Sudisa Enterprises Private Limited v. Principal Commissioner Of Income Tax (Central), Patna
High Court · 2022 · Dismissed
Revenue
M/S Sudisa Enterprises Private Limited v. Principal Commissioner Of Income Tax (Central), Patna
High Court · 2022 · Dismissed
Revenue
M/S Sudisa Enterprises Private Limited v. Principal Commissioner Of Income Tax (Central), Patna
High Court · 2022 · Dismissed
Revenue
Dediyasan Industrial Co Op Credit Society Limited v. Additional/ Joint/ Deputy/ Assistant Commissioner Of Incometax/ Income Tax Officer
High Court · 2022 · Allowed
Assessee
Wp/27596/2021 Of Infor (India) Private Limited v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income-Tax Officer
High Court · 2022 · Remanded
—
Wp/8585/2022 Of Mr B S Uday Shetty v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
—
K.m.mammen v. The Principal Commissioner Of Income Tax, Central – I
High Court · 2022 · Allowed
Assessee
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High Court · 2022 · Allowed
Assessee
Wp/1188/2022 Of Amartara Pvt. Ltd v. Asst./Dy. Commissioner Of Income Tax Circle 1(1)(1), Mumbai And 4 Ors
High Court · 2022 · Remanded
—
Shell India Markets Private Limited) v. Union Of India
High Court · 2022 · Other
—
By Sri Y v. Raviraj, Advocate
High Court · 2022 · Allowed
—
Atulbhai Kantilal Mehta v. The Additional /Joint/ Deputy/Assistant Commissioner Ofincome Tax/Income-Tax Officer
High Court · 2022 · Other
—
Wp(C)/19218/2021 Of Bhima Jewels v. Principal Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Mujtaba Marine Private Limited v. Additional/ Joint/ Deputy/ Assitant Commissioner Of Incometax/ Income-Tax Officer
High Court · 2021 · Allowed
Assessee
Mr. Sham v. Amit B. Borkar, Jj Dated : 30Th November 2021
High Court · 2021 · Dismissed
—
Mr. Sham v. Amit B. Borkar, Jj
High Court · 2021 · Remanded
—
Wp/29989/2021 Of Drf Employees Welfare Society v. The Principal Commissioner Of Income-Tax-6
High Court · 2021 · Dismissed
Revenue
Wp(C)/22855/2021 Of D.c. Mills Pvt .Ltd v. The Assistant Commissioner Of Income Tax Circle
High Court · 2021 · Other
—
Wp/18346/2021 Of Sony India Software Centre Private Limited v. The Additional /Joint/Deputy Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Rani Promoter Private Limited v. Additional Commissioner Of
High Court · 2021 · Other
—
Ms Lokesh Constructions P Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp(C)/1932/2020 Of Vineeth Varghese v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Other
—
Virag Tiwari v. Principal Commissioner Of Income Tax-21 & Others
High Court · 2018 · Allowed
Assessee

Key issues litigated under Section 270A

Section 270A case law — FAQs

What does Section 270A of the Income-tax Act deal with?
Section 270A relates to Penalty — Under-reporting. This page collects 106 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 270A.
How many case laws are available on Section 270A?
EaseValue has indexed 106 income-tax judgments citing Section 270A — each with parties, citation, court, year, outcome and the full order text.
How can Section 270A judgments help my case?
They show how courts have decided Section 270A disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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