RAM LAL NARWANI,JAIPUR vs. ITO WARD. 6(1), JAIPUR, JAIPUR

ITA 32/JPR/2026Status: DisposedITAT Jaipur22 September 2026AY 2011-126 pages
AI SummaryAllowed

What were the facts?

The Assessing Officer (AO) levied a penalty of Rs. 25,000 under section 271A for non-maintenance of books of accounts. This penalty was based on an original assessment order which was later set aside. A fresh assessment order was passed, but it did not initiate any penalty proceedings under section 271A.

What did the Tribunal hold?

The Tribunal held that the penalty order was founded on the original assessment order, which no longer existed. Since the fresh assessment order did not initiate any penalty proceedings under section 271A, the penalty could not be sustained.

What were the issues?

Whether a penalty levied under Section 271A can survive when the assessment order initiating it has been set aside and a subsequent assessment order does not initiate such penalty.

Which sections of the Income-tax Act were involved?

Section 271A,Section 44AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “the learned CIT(A)”] dated 23.09.2025 arising out of the penalty order dated 28.06.2019 passed by the Assessing Officer (hereinafter referred to as “the AO”) under section 271A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2011-12. Ram Lal Narwani

2.

There is a delay of 37 days in filing this appeal before us. The assessee has filed a condonation application supported by an affidavit explaining the reasons for the delay. Having considered the s

The order continues below.

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