EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 272A
Income-tax Act · Case Law

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

Browse 92 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.

Got a Section 272A 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 272A (showing 92 of 92)

Parangusam Malligarjun v. Assessment Unit Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2025 · Dismissed
Revenue
Malayalan Muthukumar v. National Faceless Assessment Centre, Income Tax Department, Jawahar Lal Nehru Stadium, Income Tax Department, Jawahar Lal Nehru Stadium
High Court · 2025 · Other
—
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
> Picture [72 X 72] Intentionally Omitted <== v. Income Tax Officer, Ward 34( 5), Delhi
High Court · 2025 · Allowed
Assessee
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
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
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/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
The Material On Record Will Indicate That Having Regard To The Minimum Period Of Seven Days Prescribed Under Section 148A(B) Of The It Act As Held By The High Court Of Bombay In The Case Of Mukesh J. v. Income Tax Officer, Ward 27(2)(1) – W.p.no.15268/2023
High Court · 2025 · Allowed
Assessee
Wp/7999/2025 Of Sri Shivappa v. The Income Tax Officer
High Court · 2025 · Allowed
Assessee
Wp/8165/2024 Of Kodagu Dakshina Kannada Gowda Souharda Credit Co Operative Limited 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
Iv. Quashing The Demand Notice Dated 13.02.2024 Bearing Din No.itba/Ast/S/156/2023-24/1060884014(1) Issued By The 2[Nd] Respondent Under Section 156 Of The Income-Tax Act, 1961 For The Assessment Year v. Quashing The Notice Of Penalty Dated 13.02.2024 Bearing Din No.itba/Pnl/S/270A/2023-24/1060884047(1) Issued By The 2[Nd] Respondent Under Section 274 Read With Section 270A Of The Income-Tax Act, 1961
High Court · 2025 · Other
—
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
+ 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
Dinakaran Vijayalakshmi, No.22/G, Town Hall 3Rd Cross Street, Arakkonam Town, Vellore District, Tamilnadu, India-631 001 v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, New Delhi
High Court · 2024 · Other
—
Nc: 2024:Khc:35077Wp No. 23679 Of 2024 v. Quash The Notice For Penalty Under Section 274 Read With Section 270A Of I.t. Act Dated 30.03.2024 Bearing No. Itba/Pnl/S/270A/2023-24/1063687048(1) Issued By The 1[St]Respondent (Annexure-E
High Court · 2024 · Allowed
—
No.din Dated 26.12.2023 Passed By The Respondent No.5 Under Section 147 Read With Section 144 And 144B Of The Income Tax Act, 1961 (Annexure-A 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/11636/2024 Of M/S Azeem Infinite Dwelling India Pvt Ltd v. The Income Tax Officer
High Court · 2024 · Other
—
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
—
F2, Sparton Nagar, Mogappair East, Chennai 600 037 v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income-Tax Officer, National Faceless Assessment Centre, 2Nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110003
High Court · 2023 · Other
—
M/S.pride Enterprisesrepresented By Its Partner Vikram Kumar Bagmar,No.66, Adinath Apartments,Jermiah Road, Vepery,Chennai - 600 007 v. Income Tax Departmentnational E-Assessment Centre.ministry Of Finance,Government Of India,New Delhi
High Court · 2023 · Other
—
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,Represented By Its Director,Mr.v.subramanian v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Swarovski India Private Limited (Formerly Known As Swaropearl India Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Swarovski India Private Limited (Formerly Known As Swaropearl India Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Swarovski India Private Limited (Formerly Known As Swaropearl India Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
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
—
Justice K.s Puttuswami v. The Circumstances Relevant For Disposing Of The
High Court · 2022 · Dismissed
—
Wp/1411/2022 Of Alka Kapoor Legal Heir Of Late Shri Kishore Kapoor v. Assistant Commissioner Of Income Tax - Circle 32(1) And 3 Other
High Court · 2022 · Other
—
Wa/722/2019 Of Income Tax Officer (Tds), v. M/S.sarala Memorial Hospital
High Court · 2021 · Allowed
Revenue
Wa/752/2019 Of The Income Tax Officer(Tds) v. M/S.anadiyil Hospital,
High Court · 2021 · Allowed
Revenue
Wa/753/2019 Of Deputy Commissioner Of Income Tax, v. M/S Mayi Industries,
High Court · 2021 · Allowed
Revenue
Vinod Chandran, J v. Commissioner Of Income Tax (Cib) Andothers 2014 (14) Scc 352. Respectfully Following Theaforesaid Decision, We Dismiss The Appeal
High Court · 2020 · Dismissed
Revenue
Vinod Chandran, J v. Commissioner Of Incometax (Cib) And Others 2014 (14) Scc 352.Respectfully Following The Aforesaid Decision, Wedismiss The Appeal
High Court · 2020 · Dismissed
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, Through Its Proprietor Smt. Santoshsoni W/O Shri Rajendra Verma, Aged 44 Years, Resident Ofsunaron Ka Bas, Ghoron Ka Chowk, Jodhpur v. Union Of India, Through The Principal Commissioner Ofincome Tax-2, Jodhpur.income Tax-2, Jodhpur
High Court · 2019 · Other
—
Paragraph 6 Of Its Order It Has Pointed Out Law Laid Downby Honourable Apex Court In Case Of Hindusthan Steelltd v. State Of Orissa 83 Itr 26. It Is Correctlyfollowed While Upholding The Order Of C.i.t (Appeals
High Court · 2016 · Other
—
Paragraph 6 Of Its Order It Has Pointed Out Law Laid Downby Honourable Apex Court In Case Of Hindusthan Steelltd v. State Of Orissa 83 Itr 26. It Is Correctlyfollowed While Upholding The Order Of C.i.t (Appeals
High Court · 2016 · Other
—
Incaseofnon-Compliancerecoveryproceedings As Per The Income Tax Act, 1961 Shallbe Initiated Accordingly." v. The Union Of India
High Court · 2016 · Dismissed
Assessee
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
Itta/667/2014 Of Commissioner Of Income Tax (Tds), v. M/S Country Club Inda Limited
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-Iii v. South Gujarat Roller Flour Mills....opponent(S)======================================
High Court · 2014 · Dismissed
Assessee
M/S Bharat Furnishing Co. Through Mr. Sanjeev Ralli And Mr. Aayush Juneja, Advocates v. Commissioner Of Income Tax And Anr
High Court · 2014 · Dismissed
Revenue
Remfry And Sagar v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Remfry And Sagar v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Remfry And Sagar v. Commissioner Of Income Tax
High Court · 2013 · Allowed
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
Taxap/61/2000 Of Comm Of Income Tax v. Krishna Cold Storage
High Court · 2012 · Dismissed
Assessee
Taxap/64/2000 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
�6.1.There Is Decision Directly On The Issue By Respected Co-Ordinate Bench, Cochin In The Case Of Ito v. J.p.devadhar, J
High Court · 2009 · Dismissed
Assessee
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, 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
–The Commissioner Of Income Tax Xvii v. Dhir Global Industries Pvt. Ltd
High Court · 2008 · Allowed
Revenue
–The Commissioner Of Income Tax Xvii v. Dhir Global Industries Pvt. Ltd
High Court · 2008 · Allowed
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 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
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

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