Case Law › Section 271A

Income-tax Act · Case Law

Section 271A Income Tax Case Law

Browse 27 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 271A 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 271A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 271A (showing 27 of 27)

M/S.pravena Creations v. Assessment Unit,Faceless Assessment Department,Income Tax Department,2[Nd] Floor, E-Ramp,Jawaharlal Nehru Stadium,New Delhi – 110 003

High Court · 2025 · Other

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Kamaljeet Kaur Gill v. The Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.) Office Of Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.), Central Revenue Building, Raio2

High Court · 2025 · Allowed

Assessee

Wp/11225/2025 Of Vishala Karnataka Govt And Private Employees Housing Coop Society Ltd v. The Income Tax Officer

High Court · 2025 · Allowed

Assessee

Kamaljeet Kaur Gill v. The Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.) Office Of Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.), Central Revenue Building, Raio2

High Court · 2025 · Allowed

Assessee

Kamaljeet Kaur Gill v. The Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.) Office Of Joint Commissioner Of Income Tax, Range-3, Raipur (C.g.), Central Revenue Building, Raio2

High Court · 2025 · Allowed

Assessee

A.arockiya Raj v. Income Tax Officer

High Court · 2024 · Other

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Wp/21728/2024 Of Pushpas Fuel Station v. The Income Tax Officer

High Court · 2024 · Allowed

Assessee

Nc: 2023:Khc:34315Wp v. Nc: 2023:Khc:34315Wp

High Court · 2023 · Allowed

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International Pvt. Ltd v. As Observed By The Bench In The Referenceorder, There May Not Be Much Scope For Discussion Onfacts. However, To Have An Exhaustive Analysis, It Willbe Worthwhil

High Court · 2018 · Allowed

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N.r.agarwal Industries Ltd v. Joint Commissioner Of Income Tax Special Range - 2

High Court · 2018 · Allowed

Assessee

In Income Tax Appeal v. The Commissioner Of Income Tax, Nagpur

High Court · 2018 · Other

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Cwp/27253/2016 Of Sanjay Kundu v. Commissioner Of Income Tax, Aayakar Bhawan Rohtak Haryana

High Court · 2017 · Dismissed

Revenue

S.jayanthi Shri v. The Assistant Commissioner Of Income Tax, Central Circle-I, Coimbatore

High Court · 2016 · Allowed

Assessee

Commissioner Of Income Tax (Central), Ludhiana v. Shri Rakesh Nain Trivedi

High Court · 2015 · Dismissed

Assessee

Gururaj Mini Roller Flour Mills v. $The Addl. Commissioner Of Income-Tax, Range-I, Hyderabad

High Court · 2014 · Allowed

Assessee

Tca/13/2014 Of Director Of Income Tax v. M/S Young Men Christian Assn

High Court · 2014 · Dismissed

Assessee

Commissioner Of Income Tax, Jamshedpur… … v. M/S. Hitech Chemical (P) Ltd., Jamshedpur

High Court · 2014 · Allowed

Revenue

Ita/221/2012 Of M/S.medical Land, Trichur v. Commissioner Of Income Tax,Kochi

High Court · 2014 · Dismissed

Revenue

M K Road, Mumbai – 400 020 v. M/S.triumph International Finance (I) Limited

High Court · 2012 · Other

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The Commissioner Of Income-Tax v. M/S Samora Hotels P. Ltd

High Court · 2012 · Allowed

Revenue

Itxa/1545/2011 Of The Commissioner Of Income Tax -Iii Pune v. Samata Gramin Bigar Sheti Sahakari Pat Sanstha Ltd

High Court · 2011 · Dismissed

Assessee

M/S Veena Theater v. The Commissioner Of Income Tax-Ii,Patna

High Court · 2008 · Dismissed

Revenue

The Commissioner Of Income Tax, Tamil Nadu-I, Madras v. M/S.jayasakthi Benefit Fund Limited7/12 Lic Nh

High Court · 2007 · Allowed

Revenue

Commissioner Of Income-Tax, Coimbatore v. M/S.rugmini Ram Ragav Spinners P Ltd.,Coimbatore

High Court · 2007 · Dismissed

Assessee

Commissioner Of Income-Tax, Chennai v. M/S.viswapriya Financial Services & Securities Ltd

High Court · 2007 · Dismissed

Assessee

The Commissioner Of Income-Tax,Coimbatore v. L.s.lakshmanaswamy

High Court · 2007 · Dismissed

Assessee

Tc/185/2004 Of Commissoner Of Income Tax-Vii v. M/S.kundrathur Finance& Chit

High Court · 2006 · Dismissed

Assessee

Key issues litigated under Section 271A

Interpretation and applicability of the provision
Additions, disallowances and assessment
Appeals, revision and penalty
Burden and standard of proof
Recent judicial trends

Section 271A case law — FAQs

What does Section 271A of the Income-tax Act deal with?

This page collects 27 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 271A.

How many case laws are available on Section 271A?

EaseValue has indexed 27 income-tax judgments citing Section 271A — each with parties, citation, court, year, outcome and the full order text.

How can Section 271A judgments help my case?

They show how courts have decided Section 271A 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.