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

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

Browse 105 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 105 of 105)

Kamaljeet Kaur Gill, W/O Late Shri Satwant Singh Gill, Aged About 58 Years, R/O 26/934, Ward No.24, Ravi Shankar Shukla Ward, Raja Talab, Raipur, Chhattisgarh, Wrongly Mentioned In Order As Kamaljeet 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, Raio3, Raio4, Raipur, Chhattisgarh
High Court · 2025 · Allowed
Assessee
Kamaljeet Kaur Gill, W/O Late Shri Satwant Singh Gill, Aged About 58 Years, R/O 26/934, Ward No.24, Ravi Shankar Shukla Ward, Raja Talab, Raipur, Chhattisgarh, Wrongly Mentioned In Order As Kamaljeet 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, Raio3, Raio4, Raipur, Chhattisgarh
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, W/O Late Shri Satwant Singh Gill, Aged About 58 Years, R/O 26/934, Ward No.24, Ravi Shankar Shukla Ward, Raja Talab, Raipur, Chhattisgarh, Wrongly Mentioned In Order As Kamaljeet 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, Raio3, Raio4, Raipur, Chhattisgarh
High Court · 2025 · Allowed
Assessee
A.arockiya Raj v. Income Tax Officer, Non-Corporate Ward 15(1) Wanapathy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034
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/14325/2024 Of Bangalore Thulaseedas Srinath v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/12743/2024 Of Maruthi Education Society Murnad v. Income Tax Officer
High Court · 2024 · Other
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Natarajan Anandh Kumar v. Assessment Unit Income Tax Department Ministry Of Finance Government Of India New Delhi
High Court · 2024 · Other
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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
By Advs. Sri v. P. Narayanan Sri. Alan Priyadarshi Dev
High Court · 2023 · Allowed
—
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
—
M/S.agni Estates And Foundations Private Limited.represented By Its Authorized Signatory,Mr.t.g.balaji,No.76, Temple Towers, North Mada Street, Mylapore, Chennai-600 004 v. Deputy Commissioner Of Income Tax,Central Circle 2 (1), New Income Tax Building,No.46, Mg Road, Nungambakkam,Chennai -600 034
High Court · 2023 · Dismissed
Revenue
The Issue Involved In This Appeal Is Covered Against The Revenue By Decision Of This Court In Commissioner Of Income-Tax v. Manjunatha Cotton & Ginning Factory[2]. His Submission Is Placed On Record
High Court · 2023 · Dismissed
Assessee
Shri Tiwari, In His Usual Fairness, Submitted That The Issue Involved In This Appeal Is Covered Against The Revenue By Decision Of This Court In Commissioner Of Income-Tax v. Manjunatha Cotton & Ginning Factory[2]. His Submission Is Placed On Record
High Court · 2023 · Dismissed
Assessee
Wp(C)/5588/2023 Of Andoorkonam Service Co-Operative Bank Ltd. No.3127, 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 No 3131 v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2022 · Other
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Wp(C)/15847/2022 Of The Chavakkad Service Co-Operative Bank Ltd.no.f.9991 v. The Commissioner Of Income Tax (Appeals)
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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Late Smt. Mamta Choudhary, Through Her Legal Heir Shrisanjeev Kumar Choudhary Resident Of Gram Hetamsar, Districtjhunjhunu In The State Of Rajasthan v. Principal Commissioner Of Income Tax, Jaipur-2, Jaipurhaving Its Office At New Central Revenue Building, Statuecircle, Bhagwan Das Road, C-Scheme, Jaipur
High Court · 2022 · Dismissed
Revenue
Rakesh Garg Son Of Shri Kailash Chand Garg, Aged About 44Years, Having His Address At 2, Pragati Colony, Near St. Stephenschool, Madanganj, Kishangarh, Ajmer v. Principal Comissioner Of Income Tax, Ajmer, Having Itsoffice At New Central Revenue Building, Jaipur Road, Civillines, Ajmer.office At New Central Revenue Building, Jaipur Road, Civillines, Ajmer
High Court · 2022 · Allowed
Assessee
Rakesh Garg Son Of Shri Kailash Chand Garg, Aged About 44Years, Having His Address At 2, Pragati Colony, Near St. Stephenschool, Madanganj, Kishangarh, Ajmer v. Principal Comissioner Of Income Tax, Ajmer, Having Itsoffice At New Central Revenue Building, Jaipur Road, Civillines, Ajmer.office At New Central Revenue Building, Jaipur Road, Civillines, Ajmer
High Court · 2022 · Allowed
Assessee
Rakesh Garg Son Of Shri Kailash Chand Garg, Aged About 44Years, Having His Address At 2, Pragati Colony, Near St. Stephenschool, Madanganj, Kishangarh, Ajmer v. Principal Comissioner Of Income Tax, Ajmer, Having Itsoffice At New Central Revenue Building, Jaipur Road, Civillines, Ajmer.office At New Central Revenue Building, Jaipur Road, Civillines, Ajmer
High Court · 2022 · Allowed
Assessee
R/Special Civil Application No. 586 Of 2022 ============================================= The Southern Gujarat Income Tax Bar Association, Surat v. Union Of India & 1 Other(S
High Court · 2022 · Other
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R/Special Civil Application No. 586 Of 2022 ============================================= The Southern Gujarat Income Tax Bar Association, Surat 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
—
Amresh Kumar v. Principal Commissioner Of Income Tax, Ranchi
High Court · 2021 · Dismissed
Revenue
The Supreme Court Has Set Out The Procedure For Reassessment In The Case Of Gkn Driveshafts (India) Ltd v. Income Tax Officer And Others (259 Itr 19) As Follows
High Court · 2020 · Other
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Ita/320/2019 Of Peroorkkada Service Co-Operative Bank Limited, v. The Income Tax Officer,
High Court · 2020 · Dismissed
Revenue
Doosan Bobcat India Private Limited(Formerly Known As Doosan Infracore India Private Limited)Rep. By Its Chief Financial Officer, Mr.kibong Nam,3Rd Floor, No.67, Tnpl Building,Mount Road, Guindy,Chenn v. The Deputy Commissioner Of Income Tax, Corporate Circle-1(1), 121, Mahatma Gandhi Road, Chennai 600 034
High Court · 2019 · Other
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Wp(C)/21341/2019 Of Anish Zachariah v. The Principal Chief Commissioner Of Income Tax
High Court · 2019 · Other
—
Wp(C)/18370/2019 Of A.m.abdul Razak, v. The Income Tax Officer,
High Court · 2019 · Other
—
Wp(C)/7933/2019 Of Yoosuf Aboobakerkunju v. The Income Tax Officer
High Court · 2019 · Other
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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 Worthwhile To Note Down The 'Gist' Of The Factual
High Court · 2018 · 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 Worthwhile To Note Down The 'Gist' Of The Factual
High Court · 2018 · Allowed
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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
Wp(C)/22037/2018 Of M/S.t.k.kuruvilla (Thachara) & Co v. Additional Commissioner Of Income Tax
High Court · 2018 · Other
—
Mr. N. C. Mohanty For The v. Sridharan, Senior Counsel A/W Mr. Shyam Gopal, Mr. Ziyad Madon, S. Sriram Ib/ Veritas Legal For The
High Court · 2018 · Dismissed
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Mr. N. C. Mohanty For The v. Sridharan, Senior Counsel A/W Mr. Shyam Gopal, Mr. Ziyad Madon, S. Sriram Ib/ Veritas Legal For The
High Court · 2018 · Dismissed
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Mr. N. C. Mohanty For The v. Sridharan, Senior Counsel A/W Mr. Shyam Gopal, Mr. Ziyad Madon, S. Sriram Ib/ Veritas Legal For The
High Court · 2018 · Dismissed
—
Mr. N. C. Mohanty For The v. Sridharan, Senior Counsel A/W Mr. Shyam Gopal, Mr. Ziyad Madon, S. Sriram Ib/ Veritas Legal For The
High Court · 2018 · Dismissed
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Mr. N. C. Mohanty For The v. Sridharan, Senior Counsel A/W Mr. Shyam Gopal, Mr. Ziyad Madon, S. Sriram Ib/ Veritas Legal For The
High Court · 2018 · Dismissed
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Mr. N. C. Mohanty For The v. Sridharan, Senior Counsel A/W Mr. Shyam Gopal, Mr. Ziyad Madon, S. Sriram Ib/ Veritas Legal For The
High Court · 2018 · Dismissed
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D.b. Income Tax Appeal No. 42 / 2012 Commissioner Of Income Tax-I, Aaykar Bhawan, Paota C Road, Jodhpur v. Ashok Kumar Agarwal Proprietor, M/S. Gulabchand Anantram Agency, Nagar Palika Road, Sumerpur
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
Being 100% Of The Minimum That Could Belevied Under The Sqid Section v. Cit [358 Itr 593] Alclaim For Voluntary Disclosure To Buy Peacewould Not Be A Reason For Not Levying Anypenalty. He Confirmed The Order
High Court · 2017 · Allowed
Assessee
Brij Kishore Mittal, P/O M/S Shanti Trading Co., Aged About 40 Years, Alwar v. Commissioner Of Income Tax, Alwar
High Court · 2016 · Allowed
Assessee
S.jayanthi Shri v. The Assistant Commissioner Of Income Tax, Central Circle-I, Coimbatore, 63, Race Course Road, Coimbatore – 18.2.The Deputy Director Of Income Tax (Inv) Unit-I, 67-A, Race Course Road, Coimbatore -18
High Court · 2016 · Allowed
Assessee
The Apex Court In The Case Ofjoint Commercialtax Officer v. Young Men’s Indian Association [Air-1970 Sc 1212], While Considering The Case Of A Club, Supplyingvarious Refreshments Prepared In The Club To Its Members,Whether Involves A Transaction Of Sale Or Not
High Court · 2016 · Allowed
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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-125, Greams Roadchennai – 600 006 v. The Income Tax Officercompany Ward I(3)Chennai
High Court · 2015 · Allowed
Assessee
Gururaj Mini Roller Flour Mills v. $The Addl. Commissioner Of Income-Tax, Range-I, Hyderabad
High Court · 2014 · Allowed
Assessee
+ I.t.t.a.nos.153 Of 2002 And 161 Of 2003 v. $ The Income Tax Officer, Bapatla …
High Court · 2014 · Allowed
Assessee
+ I.t.t.a.nos.153 Of 2002 And 161 Of 2003 v. $ The Income Tax Officer, Bapatla …
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
S.b. Civil Writ Petition No.1140/2014Mukesh Modi v. Dy. Commissioner Of Income Tax, Jodhpur& Anr
High Court · 2014 · Allowed
Assessee
Proves That There Was Reasonable Cause For The Said Failure.reliance Has Been Placed On Aé_E Decision Rendered _ Incommissioner Of Income Tax v. Haryana Agro Services(2005) 279 Itr 1153
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
—
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
1]In Cit v. Th] December 2011Rrb
High Court · 2011 · Other
—
Commissioner Of Income Tax, Dehradun … v. M/S Dehradun Club Ltd. Survey Road, Dehradun
High Court · 2011 · Dismissed
Assessee
Wp(C)/29100/2005 Of M/S.river View Bar & Silver Restaurant v. Commissioner Of Income Tax (Central)
High Court · 2011 · Dismissed
Revenue
The Commissioner Of Income Tax - 1, Nashik v. Yadav Builders & Developers
High Court · 2011 · Dismissed
Assessee
Itxa/616/2011 Of The Commissioner Of Income Tax - Iv Pune v. Ar Nagari Sahakari Path Sanstha Maryadit ..... Appellants
High Court · 2011 · Dismissed
Assessee
Punjab Land Development & Reclamation Corporation Limited Through Its Managing Director v. Deputy Commissioner Of Income Taxchandigarh
High Court · 2010 · Allowed
Assessee
The Commissioner Of Income Taxpatiala v. Rakesh Kumar Prop. Of M/S. Rakesh Kumarand Co., Gidderbaha
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, Through Its Partner Birendra Kr.sinha S/O Late Gajendra Narain Singh, Resident Of Rajendra Nagar, P.s.kadamkuan, Distt. Patna 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 Kailram Co-Op. Credit & Service Society Ltd.v&Po Kailram Distt.kaithal
High Court · 2008 · Dismissed
Assessee
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, Karnal v. The Rajound Co-Op.credit & Service Society Ltd. V&Po Rajound,Distt.kaithal
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax, Karnal v. The Umri Co-Op.credit & Service Society Ltd.v&Po Umri, Distt. Kaithal
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax, Tamil Nadu-I, Madras v. M/S.jayasakthi Benefit Fund Limited7/12 Lic Nh 1, Seran Streetmaraimalai Nagarchennai – 603 209
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., 124, L.b.road, "Viswapriya", Kasturiba Nagar, Adyar, Chennai-600 020
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
Whether It Is To Be Circulated To The Civil Judge? : No -------------------------------------------------------------- The Commissioner Of Income Tax v. Tea King
High Court · 1999 · Dismissed
Assessee

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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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