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Income-tax Act · Case Law

Section 271AAB Income Tax Case Law

Browse 32 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 271AAB 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 271AAB has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 271AAB (showing 32 of 32)

K. Krishnamurthy v. The Deputy Commissioner Of Income Tax
Supreme Court · 2025 · [2025] 2 S.C.R. 557 · Other
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Principal Commissioner Of Income Tax, (Central) Rajasthan 4[Th]Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle Jaipur v. Manoj Kumar Sharma, 4-G- 20, Talwandi, Kota- 324005(Pan/Gir No. Afops0623J
High Court · 2025 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. Shri Ashok Kumar Maheshwari, 69, Sukh Sagar, Sardar Patelmarg, Dhuleshwar Garden, Jaipur
High Court · 2025 · Dismissed
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
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
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
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
Principal Commissioner Of Income Tax, (Central), Rajasthan, 4Thfloor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur v. Harish Jain, 2-Pa-8, Vigyan Nagar, Kota- 324005 (Pan/Gir No.aehpj4764K
High Court · 2025 · Dismissed
Assessee
Ita/180/2024 Of The Pr Commissioner Of Income Tax, v. Simplex Tmc Pvt Ltd,
High Court · 2024 · Other
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Wp(C)/12654/2023 Of P.m.abdul Nazeer, v. The Assistant Commissioner Of Income Tax,
High Court · 2023 · Dismissed
Revenue
Original Side v. Itat No. 88 Of 2022 And Ocot No. 7 Of 2022
High Court · 2023 · Allowed
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Original Side v. Itat No. 88 Of 2022 And Ocot No. 7 Of 2022
High Court · 2023 · Allowed
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The Principal Commissioner Of Income Tax, Dhanbad, Having Its Office At Aayakar Bhawan, Luby Circular Road, P.o. & P.s.-Dhanbad, District-Dhanbad. .… v. M/S. Jai Maa Jagdamba Flour Private Limited Having Its Office At Damkara, Panduki, Nagnagar, P.o. & P.s.-Nagnagar, Dhanbad
High Court · 2023 · Dismissed
Assessee
Chittewan v. The Assistant Commissioner Ofincome Tax, Vapi Circle, Vapifortune Square-2,Vapi Daman Raod, Chala,Vapi, Gujara-396 191
High Court · 2023 · Other
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Principal Commissioner Of Income Tax, Central 1, Kolkata v. Shri Sanjay Dhingra
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax, Central 1, Kolkata v. Shri Sanjay Dhingra
High Court · 2022 · Allowed
Revenue
Wp(C)/21162/2022 Of Ramachandran v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Other
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Itat/23/2021 Ia No; Ga/1/2021; Ga/2/2021 Principal Commissioner Of Income Tax (Central) – 1, Kolkata v. Vijay Kumar Agarwal
High Court · 2022 · Dismissed
Assessee
Wp/8589/2022 Of Mr B S Uday Shetty v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Other
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S.gurushankar v. A.sornam,Assistant Commissioner Of Income Tax,Central Circle-I, Madurai – I,Kulamangalam Main Road,Madurai – 625 002
High Court · 2021 · Allowed
Assessee
“ 271Aab.penalty Where Search Has Been Initiated v. Income Tax Officer[1] , Dcit Vs. M/S. Volga Dresses[2] , Rajendra Kumar Jain Vs. Dcit[3] And Dcit Vs. M/S. Shreeji Corporation[4] Came To A Finding That The Imposition Of Penalty Was Without Authority
High Court · 2021 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Central – 1, No.108, Nungambakkam High Road, Chennai – 600 034 v. M/S.hotel Saravana Bhavan, C/O.t.n.seetharaman, Advocate, No.384, (Old No.196), Lloyds Road, Chennai – 600 086
High Court · 2021 · Other
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Principal Commissioner Of Income Tax 1, Coimbatore v. Shri.r.elangovan
High Court · 2021 · Dismissed
Assessee
“T.c.a.no.526 Of 2019 v. Ito [Reported In 357 Itr 379] And Thedelhi High Court's Decision In The Case Of Cit Vs.zoom Communication (P) Ltd. [Reported In 327 Itr 510]?“T.c.a.no.527 Of 2019
High Court · 2020 · Other
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Wp/24243/2018 Of M/S Sri Devaraj Urs Educational Trust v. The Assistant Commissioner Of Income-Tax
High Court · 2019 · Other
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Ramgopal Ochhavlal Maheshwari v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Wp(C)/15831/2017 Of Aditya Narayan Mahasupkar v. Asst.commissioner Of Income Tax
High Court · 2019 · Other
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Virag Tiwari v. Principal Commissioner Of Income Tax-21 & Others
High Court · 2018 · Allowed
Assessee
M/S.hotel Saravana Bhavanrep.by Its Partner, No.19, Vadapalaniandavar Koil Street, Vadapalani,Chennai.26 v. The Assistant Commissioner Ofincome Tax, Central Circle-I [3]Mahatma Gandhi Road, Chennai-34
High Court · 2016 · 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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