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Income-tax Act · Case Law

Section 271AAA Income Tax Case Law — Penalty (search cases)

Browse 37 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 271AAA (Penalty (search cases)) 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 271AAA has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 271AAA (showing 37 of 37)

+W.p.(C) v. Assistant/ Deputy Commissioner Of Income Taxcircle International Taxation 3(1)(2) & Ors
High Court · 2025 · Other
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Rvwo/35/2016 Ia No: Ga/1/2016 (Old No:ga/2496/2016) Kpc Medical College And Hospital v. The Principal Commissioner Of Income Tax (Central), Kolkata-1
High Court · 2025 · Allowed
Assessee
Rvwo/35/2016 Ia No: Ga/1/2016 (Old No:ga/2496/2016) Kpc Medical College And Hospital v. The Principal Commissioner Of Income Tax (Central), Kolkata-1
High Court · 2025 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -Central -1 v. Vikram Dhirani
High Court · 2024 · Other
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Mr. Abhishek Maratha, Sr. Sc Alongwith Mr. Parth Semiwal, Mr. Apoorv Agarwal, Jr. Scs. With Ms. Nupur Sharma, Mr. Manav Goyal, Mr. Gaurav Singh, Ms. Divya Verma v. Amul Gabrani
High Court · 2024 · Other
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Ssa International Ltd v. The Assistant Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Nirala Housing Pvt. Ltd v. Principal Commissioner Of Income Tax-5 & Anr
High Court · 2024 · Other
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Ita/125/2017 Of Shri K Krishnamurthy v. The Deputy Commissioner Of Income Tax Circle-7(1)
High Court · 2022 · Dismissed
Revenue
Shri P.k.duraisamy v. The Assistant Commissioner Of Income Tax, Central Circle Ii, Coimbatore
High Court · 2021 · Other
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Heard Through Video Conferencing v. The Assistant Commissioner Of
High Court · 2020 · Allowed
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Principal Commissioner Of Income Tax, Central 2 v. Gomathi Radhakrishnan
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax-2 v. Yamunaji Corporation
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. M/S Patdi Commercial And Inverstment Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. Shri.a.n.radhakrishnan
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central Ii v. Dr.s.f.v.selvaraj
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax, Central-Iii, Chennai-34 v. Shri.m.k.rajagopalan
High Court · 2019 · Dismissed
Assessee
Ramgopal Ochhavlal Maheshwari v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Appellate Tribunal Was Right In Relying The Judgment Of The Hon'ble Court Of Gujarat Reported Vide 299 Itr 305 Gujarat In The Case Of Commissioner Of Income-Tax v. The Tribunal, In Its Impugned Order, While Concurring With The Findings Of The Cit(A) In Deleting The Penalty, Observed As Under
High Court · 2019 · Dismissed
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Principal Commissioner Of Income Tax, Surat 2 v. Ravani Developers
High Court · 2019 · Dismissed
Assessee
Allahabad High Court In Case Of Commissioner Of Income-Taxvs. Radha Kishan Goel[1] And That Of The Gujarat High Court Incase Of Commissioner Of Income-Tax v. Mahendra C. Shah[2
High Court · 2019 · Dismissed
Assessee
C/Taxap/1150/2018 Order v. M/S Sun Coporation
High Court · 2018 · Dismissed
—
The Pr. Commissioner Of Income Tax -Central-3 v. Bhavi Chand Jindal
High Court · 2018 · Dismissed
Assessee
M/S Manohar Infrastructure v. Rajesh Bindal J
High Court · 2018 · Dismissed
—
Principal Commissioner Of Income Tax Central 1 v. J.karthikeyan
High Court · 2018 · Dismissed
Assessee
C/Taxap/836/2018 Judgment v. Mukeshbhai Ramalal Prajapati Rendered In Tax Appeal
High Court · 2018 · Dismissed
Revenue
The Principal Commissioner Of Income Tax 3 v. Vijay Jitendra Trivedi
High Court · 2018 · Dismissed
Assessee
…. Appellant Through: Mr. Rahul Chaudhary, Sr. Standing Counsel With Mr. Sanjay Kumar, Jr. Standing Counsel v. S. Ravindra Bhat, J
High Court · 2018 · Allowed
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The Pr. Commissioner Of Income Tax-Central-1 v. Sundeep Gupta
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-Central, New Central Revenue Building, Statue Circle, Jaipur (Raj v. Order
High Court · 2017 · Allowed
Revenue
Acit Central Circle, Jaipur v. Order
High Court · 2017 · Dismissed
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Principal Commissioner Of Income 'Tax (Central)- 1 v. M/S Emirates Technologies Pvt. Ltd. Through: Mr Pranjal Srivastava, Advocate
High Court · 2017 · Dismissed
Assessee
Pr Commissioner Of Income Tax Jaipur-Ii, Jaipur v. Shri Nirmal Kumar Agarwal, 304, 3[Rd] Floor, Ridhi Sidhi Apartment, Ahinsa Circle, C-Scheme, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax -Ii v. Manav Infrastructure Pvt. Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Ita v. After Hearing Learned Counsel
High Court · 2014 · Dismissed
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Commissioner Of Income Tax v. Sudhir Jain
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax v. Virendara Kumar Gupta
High Court · 2013 · Allowed
Revenue
Ita/145/2013 Of The Commissioner Of Income Tax (Central), Kochi v. M/S.parthas Power House Road, Trivandrum
High Court · 2013 · Allowed
Revenue

Key issues litigated under Section 271AAA

Section 271AAA case law — FAQs

What does Section 271AAA of the Income-tax Act deal with?
Section 271AAA relates to Penalty (search cases). This page collects 37 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 271AAA.
How many case laws are available on Section 271AAA?
EaseValue has indexed 37 income-tax judgments citing Section 271AAA — each with parties, citation, court, year, outcome and the full order text.
How can Section 271AAA judgments help my case?
They show how courts have decided Section 271AAA 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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