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Income-tax Act · Case Law

Section 271 Income Tax Case Law — Penalty

Browse 1,670 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 271 (Penalty) 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 271 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 271 (showing 300 of 1,670)

Premier Breweries Ltd., Karnataka v. Commissioner Of Income Tax, Cochin
Supreme Court · 2015 · [2015] 3 S.C.R. 365 · Dismissed
Revenue
Price Waterhouse Coopers Pvt. Ltd v. Commissioner Of Income Tax, Kolkata-1 And Anr
Supreme Court · 2012 · [2012] 8 S.C.R. 849 · Allowed
Assessee
Amin Chand Payarelal v. Inspecting Assti. Commissioner, Income Tax And Ors
Supreme Court · 2006 · [2006] SUPP. 5 S.C.R. 730 · Dismissed
Revenue
Commissioner Of Income Tax, Bangalore v. Smt. R. Sharadamma
Supreme Court · 1996 · [1996] 3 S.C.R. 1200 · Allowed
Revenue
Varkey Chacko v. Commissioner Of Income Tax
Supreme Court · 1993 · [1993] SUPP. 1 S.C.R. 800 · Dismissed
Revenue
Gujarat Travancore Agency, Cochin v. Commissioner Of Income-Tax, Kerala, Ernakulam
Supreme Court · 1989 · [1989] 2 S.C.R. 1000 · Dismissed
Revenue
Chuharmal S/0 Takarmal Mohnani v. Commissioner Of Income-Tax, M.p., Bhopal
Supreme Court · 1988 · [1988] 3 S.C.R. 788 · Dismissed
Revenue
Maya Rani Punj v. Commissioner Of Income Tax, Delhi
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 827 · Other
—
Commissioner Of Income Tax, Andhra Pradesh v. M. Chandra Sekhar
Supreme Court · 1984 · [1985] 2 S.C.R. 215 · Dismissed
Assessee
P. Jayappan v. S.k. Perumal, First Income-Tax Officer, Tuticorin
Supreme Court · 1984 · [1985] 1 S.C.R. 536 · Dismissed
Revenue
Anantharam Veerasingaiah & Co v. Commissioner Of Income Tax, A.p
Supreme Court · 1980 · [1980] 3 S.C.R. 618 · Other
—
Commissioner Of Income Tax, Kerala v. Ambat Echukutty Menon
Supreme Court · 1979 · [1980] 1 S.C.R. 539 · Dismissed
Assessee
The Commissioner Of Income-Tax, West Bengal I, Calcutta v. M/S. Vegetables Products Ltd
Supreme Court · 1973 · [1973] 3 S.C.R. 448 · Dismissed
Assessee
Commissioner Of Income Tax West Bengal v. Anwar Ali
Supreme Court · 1970 · [1971] 1 S.C.R. 446 · Dismissed
Assessee
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
—
Pr. Commissioner Of Income Tax – 1 v. M/S Agroha Fincap Ltd
High Court · 2025 · Other
—
M/S.opg Power Generation Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Jasbir Singh v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Sandeep Mittal (Ay 2016-17) v. For
High Court · 2025 · Other
—
Pr. Commissioner Of Income Tax v. M/S. Corteva Agriscience Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S. Corteva Agriscience Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S. Corteva Agriscience Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Retnaraj Joanitta v. The Commissioner Of Income Tax (Appeals), New Building Iii Floor
High Court · 2025 · Other
—
Vandana Kumari @ Bandana Kumari v. Principal Commissioner Of Income Tax-1, Patna
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. Thapar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Crl.m.c./1575/2018 Of Anurag Dalmia v. Income Tax Office
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax-1, Kolkata v. Balaka Vinimay Private Limited
High Court · 2025 · Allowed
Revenue
The Pr. Commissioner Of Income Tax v. Prabodh Kumar Tiwari With
High Court · 2025 · Other
—
Wp/18145/2025 Of Mr. Suresh Kumar Channappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Devaraj Ramasamy Naidu v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/1730/2019 Of Google Ireland Limited v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Sheela Overseas Private Limited v. Pr Commissioner Of Income Taxdelhi-08 Delhi & Anr
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central) - 2 v. M/S. Delhi Gurgaon Super Connectivity Ltd
High Court · 2025 · Allowed
Revenue
M/S.coromondel Cabeles P. Ltd.,A v. The Assistant Commissioner Of Income Tax,Company Circle – I (3),Chennai
High Court · 2025 · Dismissed
Revenue
Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax (Internationaltaxation)-1, New Delhi v. Genpact Services Llc
High Court · 2025 · Dismissed
Assessee
Nc: 2025:Khc:16965 v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax – W.p
High Court · 2025 · Allowed
Assessee
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9482/2025 Of Ballupet Basavaraj Devkumar v. The Assessment Unit / Income Tax Officer
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax-9, Kolkata v. Chandravadan Desai (Huf
High Court · 2025 · Dismissed
Assessee
Wp/24235/2024 Of Surya Chandra Prasad v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Sri. Pradeep Dayanand Kothari v. The Deputy Commissioner Of Income Tax,Corporate Circle 4(2),Chennai -600 034
High Court · 2025 · Allowed
Assessee
Wp/9151/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Gunjan Kawatra v. Income Tax Officer Ward
High Court · 2025 · Other
—
Wp/9327/2024 Of Gouse Peer v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/35481/2024 Of Kithannahalli Channigarangappa v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/555/2025 Of Sri Muniyappa Rajanna v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Chhattisgarh Steel Castings Pvt. Ltd v. The Commissioner Of Income Tax, Civil Line, Raipur, Chhattisgarh
High Court · 2025 · Dismissed
Revenue
M/S. Rasheed Ali And Sons v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
M/S. Rasheed Ali And Sons v. The Income Tax Officer, Ward
High Court · 2025 · Other
—
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax 5, Kolkata v. Ram Awatar Dhoot
High Court · 2025 · Allowed
Revenue
Tvl.chandro Process v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Wa/2462/2024 Of Pharmazell (India) Private Limited v. Assistant Commissioner Of Income Tax Circle 1
High Court · 2025 · Dismissed
Revenue
Wpt v. National Faceless Assessment Center, Income Tax Department,Ministry Of Finance, Delhi
High Court · 2025 · Allowed
Assessee
By Sri. Ravi Raj Y v. And Sri. Dilip M., Advocates
High Court · 2025 · Other
—
Ita/165/2020 Of Pr Commissioner Of Income Tax v. Shri K Umesh Shetty
High Court · 2025 · Dismissed
Assessee
Afsal v. The Income Tax Officerincome Tax Department,Non Crop Ward 4(4)Coimbatore
High Court · 2024 · Other
—
Inox Wind Limited v. Assessment Unit, Income Tax Department And Others
High Court · 2024 · Dismissed
Revenue
Wp/31987/2024 Of Bangalore Narayan Das v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Unnati Fortune Industries Private Limited v. Income Tax Department & Ors
High Court · 2024 · Allowed
Assessee
Coimbatore – 641 012 v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-5, Kolkata v. Virendra Kumar Surana , Huf
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax-13, Kolkata v. Sarika Dugar
High Court · 2024 · Dismissed
Assessee
Vibhu Bakhru, J. (Oral v. Turner General Entertainment Networks India Pvt. Ltd
High Court · 2024 · Dismissed
—
Abu Shamima Parveen v. The Income Tax Officer,Ward 1, Karaikudi – 630 002
High Court · 2024 · Other
—
Wp/8577/2018 Of Abharan Jewellers v. The Additional Commissioner Of Income Tax
High Court · 2024 · Other
—
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax- 2, Delhi v. M/S. Burberry India Pvt. Ltd
High Court · 2024 · Other
—
The Commissioner Of Income Taxmo v. R.krishnamoorthyc/O. S.sridhar, Advocate112
High Court · 2024 · Dismissed
Assessee
T.c.a v. The Income Tax Officer,Business Ward – I (1),Chennai – 600 034
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax -Central -1 v. Chetan Gupta
High Court · 2024 · Dismissed
Assessee
Wp/32875/2023 Of Grandhi Sri Venkata Amarendra v. Joint Commissioner Of Income Tax Central Circle
High Court · 2024 · Allowed
Assessee
Wp/104498/2022 Of Shree Vijayalaxmi Urban Coop Credit Society Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/201029/2024 Of Anand Kumar Somasheshekarayya Lonarmath v. The Income Tax Officer And Ors
High Court · 2024 · Other
—
Wp/104499/2022 Of Shree Vijayalaxmi Urban Coop Credit Society Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Wp/25960/2024 Of Sri Bheemappa Gunadal v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Ita/255/2021 Of Pr. Commissioner Of Income Tax v. M/S. Pratibha Jewellary House
High Court · 2024 · Other
—
Ita/284/2021 Of Pr Commissioner Of Income Tax v. M/S Patibha Jewellary House
High Court · 2024 · Other
—
Ita/281/2021 Of Prl. Commissioner Of Income Tax v. M/S Prathibha Jwewllery House
High Court · 2024 · Other
—
Ita/283/2021 Of Pr Commissioner Of Income Tax v. M/S Pratibha Jewellary House
High Court · 2024 · Other
—
Ita/282/2021 Of Pr. Commissioner Of Income Tax v. M/S Pratibha Jewellary House
High Court · 2024 · Other
—
Wp/24957/2024 Of Smt Suguna v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
S.bhaskaran v. The Additional /Joint/Deputy
High Court · 2024 · Other
—
Wp/23042/2024 Of M/S Elegant Builders And Developers v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/23728/2024 Of Mr. Narayanasetty Srinivasa v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/16062/2024 Of Varaha Builders v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/22548/2022 Of Smt Surekha Chander v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -7 v. Yum Restaurant Marketing Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Wp/21158/2024 Of Sri Krishnappa Nagesh Prasad v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/14176/2024 Of Sri. Poonaram Choudhary v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/14814/2024 Of Sharana Basava v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp(C)/24663/2024 Of Infra Housing (P) Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/17393/2024 Of Smt Lakshmi Arla Prabhu v. The Income Tax Officer
High Court · 2024 · Other
—
Shri Krishnadas Paul v. Income Tax Officer, Ward-2, Imphal
High Court · 2024 · Allowed
Assessee
Pr.commissioner Of Income Tax (Central-Ii)New Delhi v. Shri Jagjit Singh
High Court · 2024 · Other
—
Pr Commissioner Of Income Tax 4 v. Kartikeya Buildcon Pvt Ltd
High Court · 2024 · Other
—
K.devaraj v. The Income Tax Officer, Exemptions Ward
High Court · 2024 · Dismissed
Revenue
Wp/14757/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
—
Wp/11585/2024 Of Sri Gulam Mustafa v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp/6591/2024 Of Joseph Chacko v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/12618/2024 Of Venkatala Iyyappa Rajanna v. The Income Tax Officer
High Court · 2024 · Other
—
Ita/75/2020 Of The Principal Commissioner Of Income Tax v. Ambady Krishna Menon
High Court · 2024 · Dismissed
Assessee
Thirupathi Kumar Khemka v. The Chief Commissioner Of Income Tax-1Room
High Court · 2024 · Other
—
Shobha Prasad v. Union Of India Through Principal Commissioner Of Income Tax, Dhanbad
High Court · 2024 · Allowed
Assessee
Vedanta Limited (Successor To Cairn India Limited v. Assistant Commissioner Of Income- Tax Circle 26(1
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax 1 v. M/S Cellcast Interactive India Private Limited
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Thakur Prasad Sao & Sons. Pvt. Ltd
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Taxcentral 1No v. M/S.lalitha Jewellery Mart P Ltdno
High Court · 2024 · Dismissed
Assessee
M/S. Poddar Real Estates Pvt. Ltd v. Income Tax Officer, Ward – 5(2), Kolkata & Ors
High Court · 2024 · Allowed
Assessee
Wp/6844/2024 Of M/S Gangadhareshwara Enterprises Sbg Bar v. The Income Tax Officer
High Court · 2024 · Allowed
—
Itat 67 Of 2024 Reportable v. Itat 67 Of 2024 Reportable
High Court · 2024 · Allowed
—
Sunshine Capital Limited v. Deputy Commissioner Of Income Tax- Circle-9(1), Delhi & Ors
High Court · 2024 · Other
—
Mr. Ajay v. Dated : 12[Th] April 2024
High Court · 2024 · Other
—
Vinod Kumar Garg And Sons Huf v. Deputy Commissioner Of Income Tax, Central Circle-26 & Anr
High Court · 2024 · Other
—
The Pr. Commissioner Of Income Tax -Central v. Unitech Reality Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
—
Ward-2, Ajmer (Raj v. Rajendra Prasad Vaish
High Court · 2024 · Dismissed
—
Mr. P.k. Mishra & Lenin Raj K v. Opposite Parties
High Court · 2024 · Other
—
Wp/4331/2024 Of Yuvaraj Channagiri Srinivasan v. The Income Tax Officer
High Court · 2024 · Other
—
Sadhana Phosphates & Chemical Limited v. Pr. Commissioner Of Income Tax-8, & Anr
High Court · 2024 · Dismissed
Revenue
Tax -6 v. Moradabad Toll Road Company Ltd
High Court · 2024 · Allowed
—
Tax 7 v. Unitech Acacia Projects Pvt. Ltd
High Court · 2024 · Dismissed
—
Wp/4053/2024 Of Smt. Subbalakshmi v. The Assistant Commissioner Of Income Tax Central
High Court · 2024 · Allowed
Assessee
Wp(C)/5448/2024 Of Cherian Koshy v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax- Udaipur, Udaipur v. M/S Saileela Synthetics Pvt. Ltd., 147, New Cloth Market,Bhilwara
High Court · 2024 · Dismissed
Assessee
Wp/5175/2024 Of Divine Chemtec Limited v. Income Tax Department
High Court · 2024 · Dismissed
Revenue
Raj Educational Trust v. The Deputy Commissioner Of Income-Tax (Exemptions
High Court · 2024 · Other
—
The Principal Commissioner Of Income Tax I, Patna v. R.a. Himmatsingka And Co., Patna
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax v. O R D E R
High Court · 2024 · Dismissed
Assessee
Wp/3/2024 Of Mr. Anand Prasad Samani v. Income Tax Officer
High Court · 2024 · Other
—
Nirala Housing Pvt. Ltd v. Principal Commissioner Of Income Tax-5 & Anr
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Qualcomm Incorporated
High Court · 2024 · Allowed
Revenue
Doc v. Reliance Petroproducts Pvt. Ltd.[1] Wherein It Has Been Held
High Court · 2024 · Allowed
—
Vinod Singh v. Income Tax Officer, Ward 5(1) Jaipur Rajasthan
High Court · 2024 · Dismissed
Revenue
Mukesh P. Purohit v. Income Tax Officer – 18 (3)(5
High Court · 2024 · Allowed
Assessee
Wp/21119/2023 Of B Jagadeesh v. Income Tax Officer
High Court · 2024 · Other
—
M/S. Pasari Casting And Rolling Mills Private Ltd v. Income-Tax Department
High Court · 2024 · Allowed
Assessee
M/S. Pasari Casting And Rolling Mills Private Ltd v. Mr. Anurag Vijay, Jr. S.c
High Court · 2024 · Allowed
—
Wp/1999/2024 Of Shri. Narayanappa Gangadhar v. Income Tax Officer
High Court · 2024 · Other
—
Wp/28393/2023 Of Smt. Tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Jagadeesan Jaganathan v. The Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Market Committee, Gohana v. Assistant Commissioner Of Income Tax, Sonipat Circle, Sonipat
High Court · 2024 · Dismissed
Revenue
Pr. Commissioner Of Income Tax- 18 v. M/S Wig Investment
High Court · 2024 · Other
—
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/28024/2023 Of Smt.tejal Milan Parikh v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
—
Co.appl./22/2022 Of Official Liquidator v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp(C)/12654/2023 Of P.m.abdul Nazeer v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Csir Road, Taramani, Chennai – 600 113 v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Shyam Sunder Jindal v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax (International Tax)-1 v. Godaddy.com Llc
High Court · 2023 · Other
—
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
—
v. K.m.mammen
High Court · 2023 · Other
—
Anamallais Bus Transports P Ltd,( v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp(C)/29487/2022 Of Tdgsm Co-Operative Society Ltd No.r.1112 v. The Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
P.arulmudi v. The Assistant Commissioner Of Income Tax,New
High Court · 2023 · Dismissed
Revenue
Sri S v. Ravi Shankar, The Learned
High Court · 2023 · Allowed
—
Pr. Commissioner Of Income Tax Delhi 1 v. Physical Hearing/Hybrid Hearing (As Per Request
High Court · 2023 · Other
—
Wp(C)/259/2023 Of Joseph P.o v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
P.padmanabhan v. The Deputy Commissioner Of Income Tax,Central Circle
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1, Delhi v. M/S Dart Infrabuild (P) Ltd
High Court · 2023 · Other
—
Ita v. Ankita Deposits & Advances Pvt. Ltd
High Court · 2023 · Dismissed
—
R.revathy v. The Assistant Commissioner Of
High Court · 2023 · Dismissed
—
Wp/12670/2023 Of Irfan Husen Bepari v. Income Tax Officer Ward 5 And Ors
High Court · 2023 · Other
—
Tax (Central)-2 v. Gopal Kumar Goyal
High Court · 2023 · Other
—
Principal Commisioner Of Income Tax -7 v. M/S Shivaai Industries Pvt. Ltd
High Court · 2023 · Allowed
Revenue
R.revathy ( v. The Assistant Commissioner Of Income Tax, Central Circle 1 (2), Room
High Court · 2023 · Dismissed
Revenue
Tata Steel Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Itta/254/2022 Of The Pr. Commissioner Of Income Tax-2 v. M/S. Zenotech Laboratories Limited
High Court · 2023 · Other
—
Wp/38059/2019 Of Mci International Inc v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Tadimalla Gowthami v. The Income Tax Officer, Non-Corporate Ward 10(6), Chennai Wanaparthy Block
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax 6 v. M/S Modi Rubber Ltd
High Court · 2023 · Other
—
S.arputharaj v. The Deputy Commissioner Of Income Tax, Central Circle
High Court · 2023 · Allowed
Assessee
Wp/9507/2023 Of Jagdish Ishwardas Nihalani v. Assistant Commissioner Of Income Tax Circle And Ors
High Court · 2023 · Other
—
Wp/9561/2023 Of Kishore Narayan Patil v. Income Tax Officer Ward 4 Panvel And Ors
High Court · 2023 · Other
—
Wp/10442/2023 Of Manoj Rajendra Gupta v. Income Tax Officer-Ward 1 (1) , Nashik And Ors
High Court · 2023 · Other
—
Wp/2525/2023 Of Maharashtra Oil Extraction Private Limited v. Dy. Commissioner Of Income-Tax Circle-4-3-1- Mumbai
High Court · 2023 · Other
—
Itta/224/2007 Of Kawaljit Enterprises v. The Commissioner Of Income Tax-I
High Court · 2023 · Dismissed
Revenue
M/S.agni Estates And Foundations Private Limited v. Deputy Commissioner Of Income Tax,Central Circle 2 (1), New Income Tax Building
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax v. H.p. State Cooperative Bank Ltd
High Court · 2023 · Allowed
Revenue
Itta/29/2023 Of The Prl. Commissioner Of Income Tax - 2 v. M/S. Hyundai Motor India Engineering Pvt. Ltd
High Court · 2023 · Other
—
Aphv India Investco. Private Limited v. Assistant Commissioner Of Income Tax Circle Int Tax 1 (1)(1), Delhi & Anr
High Court · 2023 · Allowed
Assessee
Ositxa-805-2018.Doc v. Jcit[1]. The Itat Also Relied On Various Judgments
High Court · 2023 · Dismissed
—
The Pr. Commissioner Of Income Tax -Central-1 v. Surya Agrotech Infrastructure Limited
High Court · 2023 · Other
—
v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Pr Commissioner Of Income Tax Delhi (Central-3 v. Shyam Sunder Jindal
High Court · 2023 · Dismissed
Assessee
A.shaikh v. Dcit L2O2Ll [125 Taxmann.com 253] (Bombay)(Full Benchl
High Court · 2023 · Other
—
Napa Radhakrishnan v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Bhudeva Estate Pvt. Ltd
High Court · 2023 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. Jamnalal Bajaj Foundation Through: None
High Court · 2023 · Other
—
Rajaratnam Sabapathy v. The Additional Commissioner Of Income Tax
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax (Tds)- 1 v. Hindustan Coca Cola Beverages
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax-1 v. M/S Ansal Properties And Infrastructure Limited
High Court · 2023 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Valley Iron & Steel Co. Ltd
High Court · 2023 · Other
—
D.s.xavier Rajasekaran v. Income Tax Officer, Ward-1, Theni
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax (Central)-2 v. Gopal Kumar Goyal
High Court · 2023 · Other
—
Original Side v. Itat
High Court · 2023 · Allowed
—
Itat/144/2023 Of Principal Commissioner Of Income Tax Central 2 Kolkata v. Eversight Tradecomm Pvt Ltd
High Court · 2023 · Dismissed
Assessee
Wp/3011/2022 Of Maharashtra State Power Generation Company Limited v. Assistant Commissioner Of Income Tax, Circle-14(1)(1), Mumbai And 3 Ors
High Court · 2023 · Other
—
Dhanalakshmi v. The Assistant Commissioner Of Income Tax,Central Circle-1, Madurai
High Court · 2023 · Allowed
Assessee
Sanjay Aggarwal v. Income Tax Officer And Ors
High Court · 2023 · Other
—
Upinder Kumar Wanchoo v. Income Tax Officer Ward 43 6New Delhi & Anr
High Court · 2023 · Other
—
Ita/705/2018 Of Pr. Commissioner Of Income Tax v. Smt. G. Lakshmi Aruna
High Court · 2023 · Allowed
Revenue
Ita/704/2018 Of Pr. Commissioner Of Income Tax v. Shri. Gali Janardhana Reddy
High Court · 2023 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -6 v. National Textiles Corporation Ltd
High Court · 2023 · Other
—
Ita/78/2020 Of M/S Kshema Geo Holdings Pvt Ltd v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Wp/18438/2022 Of Kodavoor Vyavasaya Seva v. Commissioner Of Income Tax (Appeals)
High Court · 2023 · Allowed
Assessee
M/S.alliance Broadcasting Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Reportable v. Itat
High Court · 2023 · Dismissed
—
Ita/427/2022 Of The Commissioner Of Income Tax v. M/S Cisco Systems Services B V
High Court · 2023 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Dhanbad v. M/S. Jai Maa Jagdamba Flour Private Limited
High Court · 2023 · Dismissed
Assessee
Ita/63/2012 v. Assistant Commissioner Ofincome Tax, Circle-46, Kolkata
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax,Kolkata-Iv, Kolkata v. Smifs Capital Markets Ltd
High Court · 2023 · Dismissed
Assessee
Commissioner Of Income Tax,Kolkata - Ii v. Messers Hindusthan Copperlimited
High Court · 2023 · Dismissed
Assessee
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Sharmila Vikram Mahurkar v. Assistant Commissioner Of Income Tax, Circle 1(1)(1), Vadodara
High Court · 2023 · Allowed
Assessee
Wp(C)/3115/2023 Of Zerone Consulting Pvt. Ltd v. Income Tax Officer
High Court · 2023 · Other
—
Prakash Krishnavtar Bhardwaj v. Income Tax Officer, Ward 2(1
High Court · 2023 · Other
—
M/S. Poddar Real Estates Pvt. Ltd v. Income Tax Officer, Ward 5(2), Kolkata & Ors
High Court · 2022 · Dismissed
Revenue
Mariaarokyam Xavier v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mr. Rudra Prasad Kar, Advocate v. Principal Chief Commissioner Of …. Opposite Parties Income Tax, Odisha, Bhubaneswar & Another
High Court · 2022 · Other
—
Mr. Rudra Prasad Kar, Advocate v. Principal Chief Commissioner Of …. Opposite Parties Income Tax, Odisha, Bhubaneswar & Another
High Court · 2022 · Other
—
Wp/429/2022 Of Footcandles Film Private Limited And Anr v. Income Tax Officer Tds-1 And 3 Ors
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax-7 v. Rishikesh Buildcon Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wp(C)/36624/2022 Of Kundayam Service Co-Operative Bank Ltd v. The Income Tax Officer
High Court · 2022 · Other
—
Wp/20853/2022 Of M/S Akash Falcon Ventures v. Income Tax Officer Circle 4(1)(1)
High Court · 2022 · Allowed
Assessee
Kamdhenu Enterprises Ltd v. Income Tax Officer Ward 14-2,Delhi & Ors
High Court · 2022 · Other
—
Wp/22111/2022 Of Vijay Nathulal Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Wp(C)/33428/2022 Of Paravur Vadakkekara Service Co-Op Bank Ltd v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2022 · Other
—
Wp/10937/2022 Of M/S.spartek Ceramics India Limited v. The Additional Joint Deputy Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat State Electricity Corporation Ltd
High Court · 2022 · Allowed
Revenue
Wp/8984/2022 Of Lenova (India) Private Limted v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S.trichy Steel Rolling Mils Limited v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2022 · Allowed
—
Ita/125/2017 Of Shri K Krishnamurthy v. The Deputy Commissioner Of Income Tax Circle-7(1)
High Court · 2022 · Dismissed
Revenue
Ita/13/2016 Of Pr. Commissioner Of Income Tax v. Ms J.m.j Essential Oil Compnay
High Court · 2022 · Allowed
Revenue
Wp(C) v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-3 v. Ms. Minu Bakshi
High Court · 2022 · Dismissed
Assessee
S.j.surya v. The Deputy Commissioner Of Income Tax, Central Circle Ii (4), Chennai – 34
High Court · 2022 · Dismissed
Revenue
Wp/12122/2022 Of Yeswanth Kavitha v. The Income Tax Officer
High Court · 2022 · Other
—
Wp/5557/2022 Of Uddhav Baburao Nimse v. Additional Commissioner Of Income Tax Officer And Ors
High Court · 2022 · Other
—
Wp/9013/2022 Of Gurumukh Ahuja v. Income Tax Department
High Court · 2022 · Dismissed
Revenue
Wp/5099/2022 Of Renu Sandeep Jajodia v. The Income Tax Officer Ward 3(2) Thane And Ors
High Court · 2022 · Other
—
Wp/9445/2022 Of Sivakumaran Pugazhendhi v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
K.m.mammen v. The Principal Commissioner Of Income Tax, Central – I
High Court · 2022 · Allowed
Assessee
The Commissioner Of Incometax, International Taxation-1,1[St] Floor, Room v. Ashutosh Bhatt701, Pooja, 155-A, S.v. Road, Khar (W), Mumbai-52
High Court · 2022 · Dismissed
Assessee
Wp/4407/2022 Of Kamalakshi Vividhoddesha Sahakara Sangha Ltd v. Commissioner Of Income Tax Appeals
High Court · 2022 · Allowed
Assessee
Neutral Citation No: 2022/Dhc/000909+ Ita 40/2022 Mrs. Jayanti Dalmia v. Dy. Commissioner Of Income Tax Central Circle-26, New Delhi
High Court · 2022 · Dismissed
Revenue
Amtex Software Solutions Pvt. Ltd v. Assistant Commissioner Of Income Tax (Osd) Corporate Range 1, Chennai – 34
High Court · 2022 · Dismissed
Revenue
Wp/4132/2022 Of Susmita Dinesan v. Income Tax Officer
High Court · 2022 · Other
—
Shri.k.e.gnanavel Raja v. The Assistant Commissioner Of Income Taxcentral Circle-1(2),Investigation Wing, Room
High Court · 2022 · Allowed
Assessee
Rameshkumar Shankarlal And Co v. Deputy Commissioner Of Income Tax
High Court · 2022 · Other
—
Wp(C)/2643/2022 Of Mallelil Industries Private Limited v. Sri.jose Joseph, Learned Standing Counsel For The
High Court · 2022 · Other
—
Pannalal Madan Bai v. Assistant Commissioner Of Income Taxnon Corporate Circle – 9(1)
High Court · 2022 · Other
—
Itxa/102/2018 Of Anatek Services Pvt. Ltd v. Asst. Commissioner Of Income Tax - 10 (1)
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax-14, Kolkata v. M/S West Bengal State Consumer’s Co-Operative Fedration Ltd
High Court · 2022 · Dismissed
Assessee
Sri A.ramamurthy v. The Assistant Commissioner Of Income Tax, Virudhunagar
High Court · 2022 · Dismissed
Revenue
By Sri Y v. Raviraj, Advocate
High Court · 2022 · Allowed
—
Rajapalayam, Virudhunagar District – 626 117,Tamil Nadu v. National Faceless Assessment Centre
High Court · 2022 · Other
—
Wp(C)/3341/2022 Of Chalissery Service Co-Operative Bank Ltd v. Additional Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax Vadodara 1 v. M/S. Mission Corporation
High Court · 2022 · Dismissed
Assessee
Dharamraj v. Income Tax Officer
High Court · 2022 · Allowed
Assessee
Iapl v. M/S U.p.state Agro Industrial Corporation Ltd.lucknow
High Court · 2022 · Dismissed
Assessee
Wp(C)/30703/2021 Of Thondernadu Service Co-Operative Society Ltd v. Income Tax Officer
High Court · 2022 · Other
—
Signature Not Verified v. Assistant Commissioner Of Income Tax, Circle 16(1
High Court · 2021 · Allowed
Assessee
Itl5.2016(J v. Itl5.2016(J
High Court · 2021 · Allowed
—
Crl Op/30544/2019 Of Audi Munusamy v. Income Tax Officer
High Court · 2021 · Dismissed
Revenue
M/S. Tube Investments Of India Limited'dare House' v. The Deputy Commissioner Of Income Taxlarge Taxpayer Unitchennai - 600 101
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax - 5, Kolkata v. M/S. Modern Malleables Limited
High Court · 2021 · Allowed
Revenue
N.venkatachalam v. The Income Tax Officer, Ward-I, Rep. By V.kamalakannan
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Ambition Agencies Private Limited
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S. Cri Pumps Pvt. Ltd
High Court · 2021 · Other
—
Wp(C)/24140/2021 Of Safferulla Ellyasu Kunju v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
M/S Acid & Chemicals Co v. Commissioner Of Income Tax (Appeals)-Xviii
High Court · 2021 · Other
—
M/S Acid & Chemicals Co v. Income Tax Officer, Ward 12(2
High Court · 2021 · Other
—
R.k.jalan v. The Assistant Commissioner Of Income-Tax
High Court · 2021 · Allowed
Assessee
Itxa/956/2017 Of Pr Commissioner Of Income Tax 14 v. Sonu Realtors Pvt Ltd
High Court · 2021 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 1 v. Intas Pharma Ltd
High Court · 2021 · Dismissed
Assessee
Sayra Bano v. Principal Commissioner Of Income Tax And Others
High Court · 2021 · Allowed
Assessee
Maheshbhai Shantilal Patel v. The Principal Commissioner Of Income Tax, Central, Ahmedabad
High Court · 2021 · Allowed
Assessee
Wp(C)/19756/2021 Of Madhava Vilasom Service Co-Operative Bank Ltd v. The Income Tax Officer
High Court · 2021 · Other
—
Ita/124/2019 Of M/S. Kite Maker v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Iapld/14/2019 Of M/S Bonanza Foods Private Ltd v. Principal Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/45/2017 Of M.faisal v. The Commission Of Income Tax
High Court · 2021 · Dismissed
Revenue
Wa/1912/2021 Of M/S.madras Race Club v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Mohd. Farhan A Shaikh v. The Deputy Commissioner Ofincome -Tax
High Court · 2021 · Allowed
—
Mohd. Farhan A Shaikh v. The Deputy Commissioner Ofincome -Tax
High Court · 2021 · Allowed
—
Srinidhi Karti Chidambaramw/O Karti.p.chidambaram v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2021 · Allowed
—
Ghanshyam Das Gupta v. Assistant Commissioner Of Income Tax, Central Circle-27, Delhi
High Court · 2021 · Other
—
Shri N.kanagendranno.137, Jawaharlal Nehru Sali,Ekkaduthangal,Chennai – 600 097 v. The Assistant Commissioner Of Income-Tax,Company Circle – I(3)
High Court · 2021 · Dismissed
Revenue
Tca/819/2014 Of Commissioner Of Income Tax v. M/S.silver Shoes Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. T. Jayachandran
High Court · 2021 · Dismissed
Assessee
Ita/353/2019 Of M/S Jaysons Infrastructure India Pvt Ltd v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Shri S.elango Sea Castle v. The Deputy Commissioner Of Income Tax, Central Circle-Iii (1), Chennai
High Court · 2021 · Dismissed
Revenue
Mr.c.nedumudikkilli v. The Commissioner Of Income Tax, Central Circle
High Court · 2021 · Other
—
Ronnie Mehta v. Principal Commissioner Of
High Court · 2021 · Other
—
Tiswadi, Goa v. The Commissioner Of Income Tax
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax 1, Coimbatore v. Shri.r.elangovan
High Court · 2021 · Dismissed
Assessee
Tca/97/2012 Of M/S Maruwa Electronic v. Commissioner Of Incometax-Ii
High Court · 2021 · Other
—
Rp/265/2021 Of The Commissioner Of Income Tax v. P.t.manuel And Sons
High Court · 2021 · Allowed
Revenue
Ita/34/2016 Of M/S. Subscribers Chits (P) Ltd v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee

Key issues litigated under Section 271

Section 271 case law — FAQs

What does Section 271 of the Income-tax Act deal with?
Section 271 relates to Penalty. This page collects 1,670 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 271.
How many case laws are available on Section 271?
EaseValue has indexed 1,670 income-tax judgments citing Section 271 — each with parties, citation, court, year, outcome and the full order text.
How can Section 271 judgments help my case?
They show how courts have decided Section 271 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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