GR Infraprojects Ltd. v. ACIT

158 Taxmann.com 80High Court2024#9435 most cited

What is GR Infraprojects Ltd. v. ACIT authority for?

Penalty under section 270A cannot be sustained without the Assessing Officer specifying the exact charge against the assessee, including which part of section 270A(9) is attracted. Immunity under section 270AA may be granted if the Assessing Officer fails to specify the relevant sub-clause of section 270A(9) or mechanically passes an order without considering the assessee's replies.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

GR Infraprojects Ltd v ACIT · 158 Taxmann.com 80 · penalty u/s 270A · section 270A(9) · immunity under section 270AA · assessing officer · show cause notice · specified charge · under-reporting of income

Sections most often in play

Section 143(3)Section 270ASection 144BSection 270AASection 274Section 250Section 40(a)(ii)Section 139(5)

Issues it is cited on

immunity under section 270aasection 270aasection 270a(9)under-reporting of incomepenalty u/s 270apenalty under section 270asection 270section 270afurnishing inaccurate particularssection 274international transactionsection 40

Judgments citing GR Infraprojects Ltd. v. ACIT

Sharp Garuda Farm Equipments Pvt.Ltd, Coimbatore vs. DCIT, Corporate Circle 1, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 3394/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Mar 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri T.N. Seetharaman, AdvocateFor Respondent: Ms. T.Mythili, JCIT
Section 143(2)Section 143(3)Section 250Section 270Section 270ASection 270A(8)Section 274Section 37

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3394/CHNY/2025 िनधा"रण वष"/Assessment Year: 2020-21 Sharp Garuda Farm The Deputy Commissioner Equipments Pvt. Ltd., Vs. of Income Tax, 801/1A, SITRA Road, Kalapatti, Corporate Circle 1, Coimbatore – 641 048. Coimbatore PAN: AAUCS 4508G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T.N. Seetharaman, Advocate ""यथ" क"…

Urmila Rajendra Mundra, Ajmer vs. Income Tax Officer, Ward-2(2), Ajmer

In the result grounds raised by the assessee is allowed

ITA 577/JPR/2025[2022-23]Status: DisposedITAT Jaipur01 Aug 2025AY 2022-23

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 250Section 270ASection 270A(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 577/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2022-23 cuke Urmila Rajendra Mundra Income Tax Officer, Vs. Prop. M/s Jai Shree Agency Ward 2(2), 24/96, Tulsi Bhawan, Babu Ajmer Mohalla Kaiser Ganj, Ajmer 305001 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPM1004A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee b…

Iifl Samasta Finance Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

ITA 1054/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Sept 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 250Section 270ASection 270A(7)Section 270A(8)Section 40Section 43

…ITA No.1054/Bang/2024 IIFL Samasta Finance Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1054/Bang/2024 Assessment Year: 2020-21 IIFL Samasta Finance Limited 110/3, Lalbagh Main Road Krishnappa Layout, Delhi Bangalore 560 027 Vs. DCIT Circle-6(1)(1) Bangalore RESPONDENT PAN NO: AAACC4577H APPELLANT Appellant by Respondent by Sri H.V. Gowthama, A.R. Sri Chinmay Anand Jain, D.R. Date of Hearing Date of Pronouncement 03.07.2024 27.09.2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at th…

Nand Kumar Prasad Sah, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 163 to 166/PAT/2023 (AYs: 2017-18 to 2020-21) CIT (A) Bishwanath prasad Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AOWPP7694H ITA Nos. 170 & 172/PAT/2023 (AYs: 2019-20 & 2020-21) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, ARs Revenue by : Shri Ashwani…

Nand Kumar Prasad Sah, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 163 to 166/PAT/2023 (AYs: 2017-18 to 2020-21) CIT (A) Bishwanath prasad Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AOWPP7694H ITA Nos. 170 & 172/PAT/2023 (AYs: 2019-20 & 2020-21) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, ARs Revenue by : Shri Ashwani…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 163 to 166/PAT/2023 (AYs: 2017-18 to 2020-21) CIT (A) Bishwanath prasad Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AOWPP7694H ITA Nos. 170 & 172/PAT/2023 (AYs: 2019-20 & 2020-21) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, ARs Revenue by : Shri Ashwani…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 163 to 166/PAT/2023 (AYs: 2017-18 to 2020-21) CIT (A) Bishwanath prasad Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AOWPP7694H ITA Nos. 170 & 172/PAT/2023 (AYs: 2019-20 & 2020-21) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, ARs Revenue by : Shri Ashwani…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 163 to 166/PAT/2023 (AYs: 2017-18 to 2020-21) CIT (A) Bishwanath prasad Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AOWPP7694H ITA Nos. 170 & 172/PAT/2023 (AYs: 2019-20 & 2020-21) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, ARs Revenue by : Shri Ashwani…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 163 to 166/PAT/2023 (AYs: 2017-18 to 2020-21) CIT (A) Bishwanath prasad Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AOWPP7694H ITA Nos. 170 & 172/PAT/2023 (AYs: 2019-20 & 2020-21) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, ARs Revenue by : Shri Ashwani…

Jaipur Telecom Pvt. Ltd, Jaipur vs. DCIT Circle 1, Jpr, Jaipur

In the result the appeal of the assessee in ITA no

ITA 789/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 270ASection 43(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 788 & 789/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 Jaipur Telecom Private Limited cuke DCIT, Vs. 3, Amrapali Circle, Vaishali Nagar, Circle-1, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AABCJ0763D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Tarun Mittal (C.A.) jktLo…

Jaipur Telecom Private Limited, Jaipur vs. DCIT Circle 1, Jpr, Jaipur

In the result the appeal of the assessee in ITA no

ITA 788/JPR/2023[2017-18]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 270ASection 43(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 788 & 789/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 Jaipur Telecom Private Limited cuke DCIT, Vs. 3, Amrapali Circle, Vaishali Nagar, Circle-1, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AABCJ0763D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Tarun Mittal (C.A.) jktLo…