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Income-tax Act · Case Law

Section 271 Income Tax Case Law — Penalty

Browse 2,775 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 2,775)

K. Krishnamurthy v. The Deputy Commissioner Of Income Tax
Supreme Court · 2025 · [2025] 2 S.C.R. 557 · Other
Kotak Mahindra Bank Limited v. Commissioner Of Income Tax Bangalore And Anr.
Supreme Court · 2023 · [2023] 14 S.C.R. 1 · Allowed
Assessee
Premier Breweries Ltd., Karnataka v. Commissioner Of Income Tax, Cochin
Supreme Court · 2015 · [2015] 3 S.C.R. 365 · Dismissed
Revenue
Mak Data P. Ltd. v. Commissioner Of Income Tax-Ii
Supreme Court · 2013 · [2013] 10 S.C.R. 570 · 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
Income Tax Officer, Jind v. Mis. Mangat Ram Norata Ram Narwana & Anr.
Supreme Court · 2011 · [2011] 5 S.C.R. 1137 · Allowed
Revenue
Jt. Commissioner Of Income Tax, Surat v. Saheli Leasing & Industries Ltd.
Supreme Court · 2010 · [2010] 6 S.C.R. 747 · Allowed
Revenue
Commnr. Of Income Tax-I, Ahmedabad v. Gold Coin Health Food Pvt. Ltd.
Supreme Court · 2008 · [2008] 12 S.C.R. 179 · Other
M/S. Anis Ahmad And Sons v. Commissioner Of Income Tax (Appeals), Kanpur & Anr
Supreme Court · 2008 · [2008] 1 S.C.R. 1021 · Allowed
Assessee
Dilip N. Shroff v. Joint Commissioner Of Income Tax, Mumbai And Anr.
Supreme Court · 2007 · [2007] 7 S.C.R. 499 · Allowed
Assessee
Sri T. Ashok Pai v. Commissioner Of Income Tax, Bangalore
Supreme Court · 2007 · [2007] 7 S.C.R. 556 · Allowed
Assessee
M/S. Virtual Soft Systems Ltd. v. Commissioner Of Income Tax, Delhi- I
Supreme Court · 2007 · [2007] 2 S.C.R. 289 · 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
K.c. Builders And Anr. v. The Assistant Commissioner Of Income Tax
Supreme Court · 2004 · [2004] 1 S.C.R. 1134 · Allowed
Assessee
M/S. General Finance Co. And Anr. v. Assistant Commissioner Of Income Tax, Punjab
Supreme Court · 2002 · [2002] SUPP. 2 S.C.R. 106 · Allowed
Assessee
M/S. K.p. Madhusudhanan v. Commissioner Of Income Tax, Cochin
Supreme Court · 2001 · [2001] SUPP. 2 S.C.R. 1 · Dismissed
Revenue
Kumar Jagdish Chandra Sinha (Dead) Through Lrs. Etc. v. Commissioner Of Income-Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 1 S.C.R. 657 · Allowed
Assessee
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
Addl. Commissioner Of Income Tax, Gujarat v. I.m. Patel And Co.
Supreme Court · 1992 · [1992] 2 S.C.R. 914 · Allowed
Revenue
Commissioner Of Income Tax, Lucknow v. Onkar Saran And Sons
Supreme Court · 1992 · [1992] 2 S.C.R. 187 · Dismissed
Assessee
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
Sir Shadi Lal Sugar And General Mills Ltd. & Anr. v. Commissioner Of Income Tax, Delhi
Supreme Court · 1987 · [1987] 3 S.C.R. 692 · Allowed
Assessee
Commissioner Of Income Tax v. Mussadilal Ram Bharose
Supreme Court · 1987 · [1987] 2 S.C.R. 67 · Dismissed
Assessee
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
Brij Mohan v. Commissioner Of Income Tax, New Delhi
Supreme Court · 1979 · [1980] 1 S.C.R. 199 · Other
Tiwari Kanahaiyalal Etc. v. The Commissioner Of Income Tax, Delhi
Supreme Court · 1975 · [1975] 3 S.C.R. 927 · Dismissed
Revenue
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
Chennai – 600 041 v. Https://Www.mhc.tn.gov.in/Judis
High Court · 2025 · Allowed
Jasbir Singh v. Income Tax Officer And Others
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax -7 v. Thapar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Wp/26080/2024 Of Mr. Mohammed Yaseen v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/24235/2024 Of Surya Chandra Prasad v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9327/2024 Of Gouse Peer v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
By Sri. Ravi Raj Y v. And Sri. Dilip M., Advocates
High Court · 2025 · Other
Principal Commissioner Of Income Tax-13, Kolkata v. Sarika Dugar
High Court · 2024 · Dismissed
Assessee
Dr.andal Arumugam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax -Central -1 v. Chetan Gupta
High Court · 2024 · Dismissed
Assessee
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/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
Wp/14814/2024 Of Sharana Basava v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
/2 1016-Aswp-6499-2024.Doc v. Gitalaxmi
High Court · 2024 · Other
Mr. Ajay v. Dated : 12[Th] April 2024
High Court · 2024 · Other
Tax, Delhi-5 v. M/S Jas Forwarding Pvt. Ltd
High Court · 2024 · Dismissed
Mr. P.k. Mishra & Lenin Raj K v. Opposite Parties
High Court · 2024 · Other
Tax -6 v. Moradabad Toll Road Company Ltd
High Court · 2024 · Allowed
Tax 7 v. Unitech Acacia Projects Pvt. Ltd
High Court · 2024 · Dismissed
Commissioner Of Income Tax v. O R D E R
High Court · 2024 · Dismissed
Assessee
/2 447-Aswp-14924-2023.Doc v. Dr. Neela Gokhale, Jj
High Court · 2024 · Other
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
Jagadeesan Jaganathan v. The Joint Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
Sri S v. Ravi Shankar, The Learned
High Court · 2023 · Allowed
Wp(C)/259/2023 Of Joseph P.o., v. The Income Tax Officer,
High Court · 2023 · Dismissed
Revenue
Ita No.8 Of 2015 v. Ankita Deposits & Advances Pvt. Ltd
High Court · 2023 · Dismissed
R.revathy v. The Assistant Commissioner Of
High Court · 2023 · Dismissed
Tax (Central)-2 v. Gopal Kumar Goyal
High Court · 2023 · Other

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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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