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Income-tax Act · Case Law

Section 272A Income Tax Case Law — Penalty — Non-compliance

Browse 56 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 272A (Penalty — Non-compliance) 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 272A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 272A (showing 56 of 56)

Parangusam Malligarjun v. Assessment Unit Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2025 · Dismissed
Revenue
Wp/16392/2025 Of M/S Natural Spirits v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
By Sri. S v. Ravi Shankar, Advocate
High Court · 2025 · Other
—
Wp/13055/2025 Of Sadashivanagar Youth Association v. Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
Wp/14325/2025 Of Premnivas Attal v. Assessment Unit, Income Tax Department
High Court · 2025 · Allowed
Assessee
Wp/12163/2025 Of Primary Agriculture Co-Operative Society v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/10852/2025 Of Govindaiah Halasinamaradoddi v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/9443/2025 Of Ramakrishnaiah Manjunath v. Deputy Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Wp/9644/2025 Of Kiran Shagle Chikkappa v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7999/2025 Of Sri Shivappa v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/4901/2025 Of Sri. Nataraju Nelamane Visweshragowda v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7387/2025 Of Gnanashale Souharda Co Operative Limited v. Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/7261/2025 Of Mr. Satyanarayana Krishnaiah Shetty v. Income Tax Officer Ward 7(2)(1)
High Court · 2025 · Allowed
Assessee
Dinakaran Vijayalakshmi v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2024 · Other
—
No.din Dated 26.12.2023 Passed By The Respondent v. Nc: 2024:Khc:33321
High Court · 2024 · Other
—
Wp/6164/2024 Of Anjanadri Fuel Station v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/20329/2024 Of Sri Maragowdanahalli Ramesha 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
—
Wp/14692/2024 Of Raghavendra Muniswamy v. The Income Tax Officer
High Court · 2024 · Other
—
Wp/14325/2024 Of Bangalore Thulaseedas Srinath v. Income Tax Officer
High Court · 2024 · Allowed
Assessee
Wp/9334/2024 Of Shri. Puttaswamy Badregowda v. The Income Tax Officer
High Court · 2024 · Other
—
Wp(C)/40/2024 Of Sri Sujit Kumar Deb And Anr v. Income Tax Officer And Ors
High Court · 2024 · Allowed
Assessee
Wp/3/2024 Of Mr. Anand Prasad Samani v. Income Tax Officer
High Court · 2024 · Other
—
Ganesh v. Assessment Unit,National Faceless Assessment Centre,Income Tax Department,Delhi
High Court · 2024 · Other
—
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
—
Manivannan Kumaragurubaran v. The Income Tax Officer
High Court · 2023 · Other
—
Rishi Ganga Power Corporation Ltd v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp(Md)/7595/2023 Of Thasirkhan Abdul Hameed v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
M/S.alliance Broadcasting Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
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
—
Wa/722/2019 Of Income Tax Officer (Tds) v. M/S.sarala Memorial Hospital
High Court · 2021 · Allowed
Revenue
M/S Anubhuti Cold Chains Pvt. Ltd. And Others v. Assistant Commissioner Of Incometax Circle4, Chandigarh.... Responden
High Court · 2020 · Allowed
Assessee
M/S. Mahalaxmi Jewellers v. Union Of India
High Court · 2019 · 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
Central Scientific Instruments Organization, Chandigarh v. Commissioner Of Income Tax (Tds), Chandigarh And Another
High Court · 2016 · Dismissed
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
Itta/666/2014 Of Commissioner Of Income Tax (Tds) v. M/S Country Club India Limited
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-Iii v. South Gujarat Roller Flour Mills....opponent(S)======================================
High Court · 2014 · Dismissed
Assessee
Remfry And Sagar v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
M K Road, Mumbai – 400 020 v. M/S.triumph International Finance (I) Limited
High Court · 2012 · Other
—
Taxap/65/2000 Of Comm. Of Income Tax v. Krishna Cold Storage
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income-Tax v. M/S Samora Hotels P. Ltd
High Court · 2012 · Allowed
Revenue
Manager, Union Bank Of Indialudhiana v. Commissioner Of Income Taxludhiana
High Court · 2010 · Allowed
Assessee
Ita/1361/2009 Of Commissioner Of Income Tax v. M/S.noble Pictures, Aluva
High Court · 2010 · Dismissed
Assessee
Ramachandran Nair, J v. Commissioner Of Income Tax
High Court · 2009 · Dismissed
Revenue
Executive Engineer v. Order
High Court · 2009 · Dismissed
—
The Commissioner Of Income Tax-I, Chandigarh v. M/S Swaranbhumi Forest (India) Ltd
High Court · 2009 · Allowed
Revenue
M/S Veena Theater v. The Commissioner Of Income Tax-Ii,Patna
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income Tax v. M/S. Ashapura Garments Pvt. Ltd
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
Tc/185/2004 Of Commissoner Of Income Tax-Vii v. M/S.kundrathur Finance& Chit
High Court · 2006 · Dismissed
Assessee
Adampat Sugar Mills Co.ltd v. State Ofuttar Pradesh 118 Income Tax Reports 326, The
High Court · 2005 · Dismissed
Revenue
The Director Of Income-Tax v. Anda. S. Aguiar Jj
High Court · 2005 · Dismissed
Assessee

Key issues litigated under Section 272A

Section 272A case law — FAQs

What does Section 272A of the Income-tax Act deal with?
Section 272A relates to Penalty — Non-compliance. This page collects 56 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 272A.
How many case laws are available on Section 272A?
EaseValue has indexed 56 income-tax judgments citing Section 272A — each with parties, citation, court, year, outcome and the full order text.
How can Section 272A judgments help my case?
They show how courts have decided Section 272A 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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