(iii) Principal Commissioner of Income-tax v. Unitech Reliable Projects (P.) Ltd.

Q: How many judgments cite (iii) Principal Commissioner of Income-tax v. Unitech Reliable Projects (P.) Ltd.?

28 judgments on BharatTax cite (iii) Principal Commissioner of Income-tax v. Unitech Reliable Projects (P.) Ltd. (166 Taxmann.com 135), spanning 2025 to 2026.

Q: Which sections of the Income Tax Act does (iii) Principal Commissioner of Income-tax v. Unitech Reliable Projects (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 14A, Section 115JB, Section 132.

166 Taxmann.com 135Supreme Court of India2024#4247 most cited

What is (iii) Principal Commissioner of Income-tax v. Unitech Reliable Projects (P.) Ltd. authority for?

Penalty proceedings under section 271(1)(c) are unsustainable if the notice issued under section 274 does not specify whether the penalty is for concealment of income or for furnishing inaccurate particulars of income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Principal Commissioner of Income-tax v. Unitech Reliable Projects · section 271(1)(c) · section 274 · penalty notice · concealment of income · inaccurate particulars of income · unsustainable penalty · Supreme Court

Also reported as

300 Taxmann 585

Sections most often in play

Section 271(1)(c)Section 274 Section 143(3)Section 14A Section 115JB Section 132 Section 139(1)Section 144

Issues it is cited on

section 271(c)penalty proceedings initiated furnishing inaccurate particulars of income penalty under section 271(1)(c)furnishing inaccurate particulars penalty u/s 271(1)(c)principal commissioner of income-tax section 274 non-application of mind concealment of income section 271(1)levy of penalty

Judgments citing (iii) Principal Commissioner of Income-tax v. Unitech Reliable Projects (P.) Ltd.

Oriental Relays LLP (Successor to Oriental Relays Pvt. Ltd.), Kolkata vs. A.C.I.T., Circle - 8(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1574/KOL/2024[2016-2017]Status: DisposedITAT Kolkata29 Jul 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Oriental Relays Llp Pan No. Aahfo5108L Acit, Circle 8(2), (Successor To Oriental Relays Aaykar Bhavan, P7, Pvt. Ltd Pan No. Aaaco3456H) Chowringhee Square, Vs. 2Nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant)

For Appellant: Shri Shreya Loyalka, ARFor Respondent: Shri Manoj Kumar Pati, DR

Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Oriental Relays LLP PAN No. AAHFO5108L ACIT, Circle 8(2), (Successor to Oriental Relays Aaykar Bhavan, P7, Pvt. ltd PAN No. AAACO3456H) Chowringhee Square, Vs. 2nd Floor, S.B. Tower, 37 Kolkata-700069, West Bengal Shakespeare Sarani, Kolkata-700017, West Bengal (Respondent) (Appellant) Assessee by : Shri Shreya Loyalka, AR Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 17.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the asse…

The Ruby Mills Limited, Mumbai vs. DCIT, Circle - 8(3)(1), Mumbai

In the result, the substantial ground of appeal is allowed

ITA 3021/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jun 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Dcit, Circle – 8(3)(1), 11Th Floor, Ruby House A, J.K. Sawant Vs Aayakarbhawan,Mumbai-400020. Marg, Dadar West, Mumbai – 400028. [Pan No. Aaact0220G] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) The Ruby Mills Limited DCIT, Circle – 8(3)(1), 11th Floor, Ruby House A, J.K. Sawant Vs AayakarBhawan,Mumbai-400020. Marg, Dadar West, Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 30.06.2025 Order under section 254(1) of Income Tax A…

Kali Padip Chaudhari Foundation vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITA/21/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax (Central) Kol-1

ITAT/105/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/108/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/107/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

Falguni S. Mehta, Ahmedabad vs. The ITO, Ward-1(2)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 1603/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra P. Sinha

For Respondent: Shri S K Agal, Sr. DR

Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA P. SINHA, ACCOUNTANT MEMBER I.T.A. No.1603/Ahd/2024 (Assessment Year: 2015-16) Falguni S Mehta, 3, Devashish Flat, Opp. Dwarkesh Tower, In The Groove Of Mother Dairy, Judges Bunglow Cross Road, Bodakdev, Ahmedabad-380015. [PAN No.ANCPM3533D] (Appellant) Appellant by: Vs The Income Tax Officer, Ward 1 (2)(1), Baroda. NFAC, Delhi (Respondent) Shri Amar K Shah, AR Respondent by: Shri S K Agal, Sr. DR Date of Hearing Date of Pronouncement ORDER 23.01.2025 30.01.2025 PER SIDDHARTHA NAUTIYAL - JU…

Dy.Commissioner of Income Tax, Central, Circle-1, Aurangabad vs. Tapadiya Constructions Ltd, Aurangabad

In the result, appeal of the Revenue is partly allowed

ITA 976/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jan 2025AY 2019-20

Bench: MS.ASHTA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 132Section 250Section 271(1)(c)Section 271ASection 281A

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASHTA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.976/PUN/2024 िनधा"रण वष" / Assessment Year : 2019-20 The Deputy Commissioner of V Tapadiya Construction Ltd., 1st Floor, Tapadia Terraces, Income Tax, s Central Circle-1, Adalat Road, Aurangabad. Aurangabad – 431001. PAN: AABCT0347F Appellant/ Revenue Respondent /Assessee Assessee by Shri Shubham Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 21/11/2024 Date of pronouncement 09/01/202…