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Case Law › Section 271B
Income-tax Act · Case Law

Section 271B Income Tax Case Law — Penalty — Audit Default

Browse 65 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 271B (Penalty — Audit Default) 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 271B has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 271B (showing 65 of 65)

A.arockiya Raj v. Income Tax Officer, Non-Corporate Ward 15(1) Wanapathy Block
High Court · 2025 · Other
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Wp/21728/2024 Of Pushpas Fuel Station v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/12903/2023 Of Primary Agricultural Credit Co Operative 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
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Wp/12743/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
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Wp/14325/2024 Of Bangalore Thulaseedas Srinath v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp(C)/37397/2023 Of Chalakkal Antony Jose Valloor v. The Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer
High Court · 2023 · Dismissed
Revenue
Wp(C)/28152/2022 Of Jesna Steefan v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2023 · Allowed
Assessee
Wp(C)/29487/2022 Of Tdgsm Co-Operative Society Ltd No.r.1112 v. The Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
By Advs. Sri v. P. Narayanan Sri. Alan Priyadarshi Dev
High Court · 2023 · Allowed
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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
Wp(C)/5588/2023 Of Andoorkonam Service Co-Operative Bank Ltd v. The Income Tax Officer
High Court · 2023 · Other
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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
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Goel Road Carriers Private Limited v. Assistant Commissioner Of Incometax Circle-10(2), Delhi & Anr
High Court · 2022 · Other
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R/Special Civil Application v. Union Of India & 1 Other(S
High Court · 2022 · Other
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Wp(C)/20066/2021 Of Vilappil Service Co-Operative Bank Ltd v. The Joint Commissioner Of Income Tax/ Income Tax Officer
High Court · 2021 · Other
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Amresh Kumar v. Principal Commissioner Of Income Tax, Ranchi
High Court · 2021 · Dismissed
Revenue
Ita/320/2019 Of Peroorkkada Service Co-Operative Bank Limited v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Wp(C)/21341/2019 Of Anish Zachariah v. The Principal Chief Commissioner Of Income Tax
High Court · 2019 · Other
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Wp(C)/18370/2019 Of A.m.abdul Razak v. The Income Tax Officer
High Court · 2019 · Other
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Wp(C)/7933/2019 Of Yoosuf Aboobakerkunju v. The Income Tax Officer
High Court · 2019 · Other
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P.senthil Kumar v. Principal Commissioner Of Income Tax-5, Chennai
High Court · 2018 · Allowed
Assessee
N.r.agarwal Industries Ltd v. Joint Commissioner Of Income Tax Special Range - 2
High Court · 2018 · Allowed
Assessee
Ita/847/2018 Of Brij Gopal Chauhan v. Income Tax Officer Ward 36(4
High Court · 2018 · Dismissed
Revenue
D.b. Income Tax Appeal v. Ashok Kumar Agarwal
High Court · 2018 · Other
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Itta/187/2005 Of K.devender Reddy v. The Income Tax Officer
High Court · 2017 · Dismissed
Revenue
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
Wp(C)/21819/2015 Of Anamangad Service Co Operative Bank Ltd v. Income Tax Officer
High Court · 2015 · Other
—
Wp(C)/21826/2015 Of Mankada Service Co-Operative Bank Ltd v. Income Tax Officer, Ward Iv Tirur
High Court · 2015 · Other
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Sancheti Motors Ltd.a v. The Income Tax Officercompany Ward I(3)Chennai
High Court · 2015 · 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
Itta/33/2001 Of The Commissioner Of Income-Tax Visk v. Godavari Co.op.milk Producers Union Ltd
High Court · 2013 · Dismissed
Assessee
Manjula Chellur, C.j v. M/S.data Softwareresearch Co.p.ltd. (Cdj 2006 Mhc 1925
High Court · 2013 · Dismissed
—
Wp(C)/17658/2013 Of Poothadi Service Co-Operative Bank v. Income Tax Officer
High Court · 2013 · Other
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Ita/11/2008 Of Commissioner Of Income Tax And Anr v. M/S Iqbalpur Cooperative Cane Development Union Ltd., Railway Road, Roorkee
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-Iii v. M/S. Shri Sidhdata Ispat (P) Ltd
High Court · 2012 · Allowed
Revenue
M K Road, Mumbai – 400 020 v. M/S.triumph International Finance (I) Limited
High Court · 2012 · Other
—
The Commissioner Of Income-Tax v. M/S Samora Hotels P. Ltd
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax, Dehradun … v. M/S Dehradun Club Ltd. Survey Road, Dehradun
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax - 1, Nashik v. Yadav Builders & Developers
High Court · 2011 · Dismissed
Assessee
Punjab Land Development & Reclamation Corporation Limited v. Deputy Commissioner Of Income Taxchandigarh
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Taxpatiala v. Rakesh Kumar
High Court · 2010 · Allowed
Revenue
M/S. Lucky Iron Scrap Co., Jalandhar v. Commissioner Of Income-Tax (Appeals)Jalandhar And Another
High Court · 2010 · Allowed
Assessee
Ita/444/2009 Of The Commissioner Of Income Tax v. M/S.pai Distributors
High Court · 2010 · Dismissed
Assessee
Jasbir Singh v. Commissioner Of Income Tax, Patiala
High Court · 2010 · Allowed
Assessee
M/S Punjab Urban Planning And Development Authority v. The Commissioner Of Income Tax And Others
High Court · 2010 · Dismissed
Revenue
M/S Bawa Gurmukh Singh & Co v. The Income Tax Officer & Another
High Court · 2010 · Other
—
Ita/1119/2009 Of Sri.k.l.baby, Trichur v. The Dy.commissioner Of Income Tax, Spl.r
High Court · 2009 · Dismissed
Revenue
Sh. Mahipal Singh v. Order
High Court · 2008 · Dismissed
—
M/S Veena Theater v. The Commissioner Of Income Tax-Ii,Patna
High Court · 2008 · Dismissed
Revenue
Development Corporation v. Commissioner Of Income
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income-Tax-I v. Versus
High Court · 2008 · Dismissed
Assessee
Ita.472/Coch/1999 Of I.t.a.tribunal,Cochin Bench v. Vishnudas Kini, M/S. Kini & Company
High Court · 2008 · Other
—
Ita/290/2002 Of K. Ravindranathan Nair v. Dy. Commissioner Of Incometax, Tvm
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income Tax, Karnal v. The Sajuma Co-Op. Credit & Service Society Ltd.&Po Sajuma Distt.kaithal
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax Jalandhar-1,Jalandhar v. M/S Cheema Filling Station, Dasuya
High Court · 2008 · Allowed
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
M/S Bajrang Oil Mills v. The Income Tax Officer, Balotra
High Court · 2006 · Allowed
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 271B

Section 271B case law — FAQs

What does Section 271B of the Income-tax Act deal with?
Section 271B relates to Penalty — Audit Default. This page collects 65 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 271B.
How many case laws are available on Section 271B?
EaseValue has indexed 65 income-tax judgments citing Section 271B — each with parties, citation, court, year, outcome and the full order text.
How can Section 271B judgments help my case?
They show how courts have decided Section 271B 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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