EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 271C
Income-tax Act · Case Law

Section 271C Income Tax Case Law — Penalty — TDS Default

Browse 103 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 271C (Penalty — TDS 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 271C has been interpreted and to support a notice reply, appeal or assessment.

Got a Section 271C notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 271C (showing 103 of 103)

+ W.p.(C) 7905/2025 M/S. Ninex Developers Limited v. Income Tax Officer Ito Ward-76(1
High Court · 2025 · Dismissed
Revenue
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
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
M/S Ravi Shree Narayan Transport, Partnership Firm, Acc Maingate, Jamul Square, Jamul Bhilai (Cg) Pan- Ashfr7461F v. Asst. Commissioner Of Income Tax, Tds, Aaykar Bhawan, Civillines, Raipur (C.g
High Court · 2025 · Allowed
Assessee
Jagdish Prasad Singhania v. Additional Commissioner Of Income Tax (Tds), Raipur (C.g
High Court · 2025 · Allowed
Assessee
Shri.a.s.manjunath Sadasivam,Legal Heir Of Late Pushparani,Old v. The Principal Commissioner Of Income Tax,Chennai-1, Room
High Court · 2025 · Partly Allowed
Partly
Ita/1184/2006 Of The Commissioner Of Income Tax v. M/S Jindal Tractebel Power Co Ltd
High Court · 2025 · Dismissed
Assessee
Ita/165/2020 Of Pr Commissioner Of Income Tax v. Shri K Umesh Shetty
High Court · 2025 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax - Central -1 v. Capital Power Systems Ltd
High Court · 2024 · Dismissed
Assessee
Income Tax, “Aaykar Bhavan”, Patto, Panaji, Goa v. V. M. Salgaonkar Andbrothers Private Limited,Salgaonkar House, Vasco-Da-Gama,Mormugao, Goapan No. Aaacv5950B
High Court · 2024 · Dismissed
Assessee
Commissioner Ofincome Tax, “Aaykar Bhavan”, Patto, Panaji, Goa v. V. M. Salgaonkar Andbrothers Private Limited,Salgaonkar House, Vasco-Da-Gama,Mormugao, Goapan No. Aaacv5950B
High Court · 2024 · Dismissed
Assessee
+ Ita 272/2019 Commissioner Of Income Tax (Tds)-1 v. M/S Adma Solutions Pvt. Ltd.(Formeri.y Known As M/S Infovision Information Services Pvt.ltd
High Court · 2024 · Dismissed
Assessee
Vibhu Bakhru, J. (Oral v. Turner General Entertainment Networks India Pvt. Ltd
High Court · 2024 · Dismissed
—
Commissioner Of Income Tax (Tds)-2 v. M/S Tv Today Network Ltd
High Court · 2024 · Dismissed
Assessee
> v. Joint Commissioner Of Income Tax, Range 73
High Court · 2024 · Other
—
Tax 7 v. Unitech Acacia Projects Pvt. Ltd
High Court · 2024 · Dismissed
—
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Harshdip Singh Dhillon v. Union Of India
High Court · 2024 · Allowed
Assessee
The Pr Commissioner Of Income Tax - 15 v. Jasjit Singh
High Court · 2023 · Other
—
Ma/452/2015 Of State Bank Of India Raj Bhawan Branch v. Additional Commissioner Of Income Tax Range-2 Patna
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax (Tds)- 1 v. Hindustan Coca Cola Beverages
High Court · 2023 · Other
—
Dlf Homes Panchkula Pvt Ltd v. Additional Commissioner Of
High Court · 2023 · Other
—
Anitha Kumaran v. The State Rep. Bythe Deputy Commissioner Of Income Tax,Circle 6 (2)
High Court · 2022 · Allowed
Assessee
Mr. P.r. Mohanty, Advocate v. …. Additional Commissioner Of Income Opposite Parties Tax, Range-1, Bhubaneswar And Others
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.ssl-Ttk Ltd
High Court · 2021 · Dismissed
Assessee
Panaji-Goa v. M/S. Sesa Goa Ltd., Sesa Ghar, 20, Edc Complex, Patto, Panaji
High Court · 2021 · Allowed
—
Karti P.chidambaram v. The Principal Director Of Income Tax (Investigation) Income Tax Investigation Wing Building
High Court · 2021 · Allowed
Assessee
Ita/34/2016 Of M/S. Subscribers Chits (P) Ltd v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
M/S. Bt India Private Ltd v. Income Tax Officer
High Court · 2020 · Other
—
Tds), Pune v. M/S. Idea Cellular Ltd
High Court · 2020 · Dismissed
—
The Commissioner Of Income-Tax(Tds), Pune v. M/S. Idea Cellular Ltd
High Court · 2020 · Dismissed
Assessee
Ii. Whether The Appellate Tribunal Wascorrect In Law In Not Appreciating The Ratioof The Judgment Of The Hon'ble Apex Court Inthe Case Of Toyota Motor Corporati v. Cit[Reported In 306 Itr 52] To The Effect Thatdropping Of Penalty Proceedings Withoutreasoning Is Amenable To Revision Undersection 263 Of The Income Tax Act ?”
High Court · 2019 · Allowed
Assessee
Uber India Systems Pvt Ltd v. Joint Commissioner Of Income Tax, (Tds),Range -2(3) & Ors
High Court · 2019 · Other
—
Pr Commissioner Of Income-Tax (Central)Nagpur v. Rajkumar Gulab Badgujar
High Court · 2019 · Dismissed
Assessee
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
—
Iapl/225/2017 Of Union Bank Of India Ada Branch Jaipur House Agra v. The Additional Commissioner Of Income Tax Tds Kanpur
High Court · 2018 · Dismissed
Revenue
Ita/148/2016 Of The Commissioner Of Income Tax (Tds) v. Eurotech Maritime Academy Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Ita/43/2018 Of Vijaya Hospitality And Resorts Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ita/42/2018 Of Vijaya Hospitality And Resorts Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
Ita/38/2018 Of Vijaya Hospitality An Resorts Ltd v. The Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax-1,Mumbai, R v. M/S Dedicated Healthcare Services (Tpa) India Pvt. Ltd., Kambatabuilding, 3[Rd] Floor, East Wing
High Court · 2018 · Dismissed
Assessee
Annexure J: True Copy Of The Judgment Of The High Court Of Delhi In The Case Of Cit v. M/S.samora Hotels Pvt. Ltd.the Case Of Cit Vs. M/S.samora Hotels Pvt. Ltd
High Court · 2018 · Allowed
—
D.b. Income Tax Appeal v. Ashok Kumar Agarwal
High Court · 2018 · Other
—
Commissioner Of Income Tax, Kota v. M/S Bhatia & Company (Md) 16-C, Vallabh Nagar, Kota
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Denso India Limited
High Court · 2017 · Allowed
Revenue
Ita.27/12 v. The Revenue Is In Appeal Raising The Following
High Court · 2017 · Allowed
Assessee
Mr. Asheesh Jain, Senior Standing Counsel With Mr. Vikrant A. Maheshwari, Advocate In Ita Nos.561/2005633/2005; 688/2005. Counsel With Mr. Vikrant A. Maheshwari v. I.t.c. Limited
High Court · 2017 · Other
—
Ita/41/2016 Of . Commissioner Of Income Tax v. Versus ...Appellant
High Court · 2017 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Mitsubishi Heavy Industries Limited
High Court · 2017 · Dismissed
Assessee
D.b. Income Tax Appeal v. Ajmer Vidyut Vitran Nigam Ltd., Hati Bhata, Ajmer
High Court · 2017 · Dismissed
Assessee
+Ita 436/2016Pr Commissioner Of Income Tax - 11 v. Shri Dinesh Kumar Mathur
High Court · 2017 · Allowed
Revenue
Ita/73/2016 Of Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
High Court · 2016 · Allowed
Revenue
W.p.(C)/17525/2004 Of M/S Woodward Governor (India) Ltd v. Commr Of Income Tax-Xvii & Ors
High Court · 2016 · Allowed
Assessee
S.jayanthi Shri v. The Assistant Commissioner Of Income Tax, Central Circle-I, Coimbatore
High Court · 2016 · Allowed
Assessee
Hindustan Coca Cola Beverages Pvt. Ltd v. Jt. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Ita/73/2016 Of Ispg Technologies India (P) Ltd v. The Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Ita/47/2007 Of The Commr.of Income Tax,Trivandrum v. M/S.muthoot Financiers,Thiruvananthapurm
High Court · 2016 · Other
—
Ita/57/2007 Of The Commissioner Of Income Tax, Tvm v. M/S.muthoor Bankers (Aryasala), Tvm
High Court · 2016 · Other
—
Ita/61/2016 Of Smt. Neeta Anto v. The Addl. Commissioner Of Income Tax (Tds)
High Court · 2016 · Other
—
(Indira Gandhi National Tribal University_ v. Additional Commissioner Of Income Tax (Tds))_
High Court · 2016 · Other
—
The Commissioner Of Income Tax, Patiala v. M/S Punjab State Electricity Board, The Mall, Patiala
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax (Tds)-I, Chandigarh v. Canara Bank, Sector 17-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Assisstnt Commissioner Of Income Tax, Tds Circle, 6Th Floor, Cr Bldg, B.c. Patel Path, Patna v. Deputy Manager (Finance) Ioc, Patna, Lpg Bottling Plant, Gidha Arrah, Bhojpur
High Court · 2016 · Dismissed
Assessee
Cwjc/16015/2015 Of Nai Rajdhani Path Pramandal v. Coram: Honourable Mr. Justice I. A. Ansari And
High Court · 2016 · Other
—
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax (Tds) Chandigarh v. Dav College, Sector-10, Chandigarh
High Court · 2015 · Remanded
—
Pr.commissioner Of Income Tax Appellantthrough: Mr. N.p. Sahni, Senior Standing Counselwith Mr. Nitin Gulati, Advocate v. Coronation Infrastructure Ltd
High Court · 2015 · Allowed
Revenue
Annexure D: Kerala High Court's Order In I.t.appeal v. Muthootbankers Andfinancers, Trivandrum, Copy Of The Judgment Of Thekerala High Court.26/02/2009 In Commissioner Of Income Tax, Trivandrum Vs Muthootbankers And
High Court · 2015 · Allowed
—
Reliance On The Judgment Of This Court In U.s. Technologiesinternational (P) Limited v. Commissioner Of Income Tax [(2010
High Court · 2015 · Dismissed
Revenue
Itta/56/2004 Of Sri A. Venkateswara Rao v. The Asst.commisswioner Of Income Tax
High Court · 2014 · Other
—
Skc v. Income-Tax Officer, 19(3)(2) [1], Pending Disposal Of Stay Applications, The Revenue Would Not Adopt Coercive Proceedings Against The Assessee. Therefore, The A
High Court · 2014 · Other
—
Gururaj Mini Roller Flour Mills v. $The Addl. Commissioner Of Income-Tax, Range-I, Hyderabad
High Court · 2014 · Allowed
Assessee
Union Of India & Ors v. Uco Bank
High Court · 2014 · Allowed
—
Tca/13/2014 Of Director Of Income Tax v. M/S Young Men Christian Assn
High Court · 2014 · Dismissed
Assessee
Itta/411/2014 Of Commissioner Of Income Tax(Tds) v. M/S Good Health Plan Limited
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax-L, Central Revenue Building, Bathinda v. The Improvement Irust, Bathinda
High Court · 2014 · Allowed
Revenue
Itta/31/2001 Of The Commi.of Income-Tax Visk v. Kanchangan Sea Foods Ltd.vijayawada
High Court · 2013 · Allowed
Revenue
The Chief Manager, Punjab National Bank, Patna v. The Commissioner Of Income Tax (Tds), Central Revenue Building, Bir Chand Patel Path, Patna
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax Xiii v. Naresh Kumar
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax Iv v. Sikandarkhan N Tunvar....opponent(S
High Court · 2013 · Allowed
Revenue
Gment_ v. Cit , After Which The Scope Of Section 194C Of The Act Has Been Enlarged By The Finance Act, 1995 _W.e.f_ 1[St] July 1995. The Said Section Provides That Any Pe
High Court · 2012 · Dismissed
Revenue
Honourable Mr.justice v. M. Sahai
High Court · 2012 · Dismissed
—
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
—
Cwjc/19262/2010 Of State Bank Of India v. Commissioner Of Income Tax (Tds)
High Court · 2011 · Allowed
Assessee
… Appellant Through: Ms. Rashmi Chopra, Advocate v. Cadbury India Limited, Northern Region Office, C-2, Green Park Extension, New Delhi
High Court · 2011 · Dismissed
—
Itta/559/2010 Of The Commissioner Of Income Tax-Iii v. M/S. Vinayaka Agritech Limited
High Court · 2011 · Dismissed
Assessee
Wp(C)/35580/2010 Of Jeevan Telecasting Corporation Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2010 · Other
—
Itta/101/2010 Of M/S. Boi-Technology Venture Fund v. Addl. Commissioner Income Tax
High Court · 2010 · Dismissed
Revenue
R. A. Himmatsingka & Co., Plot No. C-1, Pataliputra Industrial Area, Patna v. Commissioner Of Income Tax-Ii, Patna Central Revenue Building, Patna
High Court · 2010 · Dismissed
Revenue
Dedicated Health Care Services Tpa(India) Pvt. Ltd. And Others v. Assistant Commissioner Of Income Tax Andothers
High Court · 2010 · Other
—
Ita/3/2009 Of M/S.us Technologies International Pvt.lt v. The Commissioner Of Income Tax,Trivandr
High Court · 2009 · Other
—
M/S Veena Theater v. The Commissioner Of Income Tax-Ii,Patna
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income Tax(Tds) - Appellant(S v. Reliance Industries Ltd. - Opponent(S
High Court · 2008 · Dismissed
Assessee
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
Commissioner Of Income Tax Delhi -Xvii Mayur Bhawan Connaught Circus New Delhi v. M/S Max India Ltd. Max House
High Court · 2007 · Other
—
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 271C

Section 271C case law — FAQs

What does Section 271C of the Income-tax Act deal with?
Section 271C relates to Penalty — TDS Default. This page collects 103 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 271C.
How many case laws are available on Section 271C?
EaseValue has indexed 103 income-tax judgments citing Section 271C — each with parties, citation, court, year, outcome and the full order text.
How can Section 271C judgments help my case?
They show how courts have decided Section 271C 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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan