Limited 432 ITR 84 (Del); 4. Schneider Electric South East Asia (HQ) Pte. Ltd. v. ACIT (

170 Taxmann.com 792Reported decision2025#10257 most cited

What is Limited 432 ITR 84 (Del); 4. Schneider Electric South East Asia (HQ) Pte. Ltd. v. ACIT ( authority for?

Penalty notices under section 270A or 271(1)(c) are invalid if they fail to specify the exact charge against the assessee, such as concealment of income or furnishing inaccurate particulars.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Also referred to as

Schneider Electric South East Asia (HQ) Pte. Ltd. v. ACIT · section 270A · section 271(1)(c) · penalty notice · specific charge · concealment of income · inaccurate particulars · section 274

Sections most often in play

Section 270ASection 271(1)(c)Section 274Section 250Section 270AASection 133ASection 144BSection 147

Issues it is cited on

section 270(a)immunity under section 270aarecord datesection 270a(8)section 270aasection 270a(6)section 270a(9)section 271(l)(c)penalty u/s 270apenalty under section 270asection 270non-application of mind

Judgments citing Limited 432 ITR 84 (Del); 4. Schneider Electric South East Asia (HQ) Pte. Ltd. v. ACIT (

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1923/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1921/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1920/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2025[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2025[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Snehalkumar Bhogilal Trivedi, Gandhinagar vs. NFAC, Assessment Unit, Present Juris. the ITO, Ward-3(3)(5), Ahmedabad

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

ITA 740/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 Aug 2025AY 2018-19

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 740/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Snehalkumar Bhogilal Nfac, Assessment Unit Trivedi – Present Jurisdiction - Vs. B-502, Radhe Helios, Income Tax Officer Reliance Chowkdi, Orbit Ward-3(3)(5), Mall, Kudasan, Ahmedabad Gandhinagar, Gujarat – 382421 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaxpt4034G (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Pritesh Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Nitin Kulkarni, Sr. Dr

For Appellant: Shri Pritesh Shah, A.RFor Respondent: Shri Nitin Kulkarni, Sr. DR
Section 143(3)Section 270ASection 274Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 740/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Snehalkumar Bhogilal NFAC, Assessment Unit Trivedi – Present Jurisdiction - Vs. B-502, Radhe Helios, Income Tax Officer Reliance Chowkdi, Orbit Ward-3(3)(5), Mall, Kudasan, Ahmedabad Gandhinagar, Gujarat – 382421 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAXPT4034G (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Pritesh Shah, A.R. ""यथ" क" ओर से/Respondent by : Shri Nitin Kulkarni, Sr. DR Date of Hearing 18…

Soregam Sa, Belgium vs. ACIT International Taxation Tax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2022[2014-15]Status: DisposedITAT Delhi08 Apr 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Soregam Sa, Belgium vs. ACIT International Taxationtax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Apr 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Archana Achyut Sail, Mumbai vs. NFAC

In the result, both the appeals are allowed

ITA 5278/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai25 Mar 2025

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri Sumit MantriFor Respondent: Shri Umesh Chandra Sinha
Section 133ASection 147Section 148Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS. 5277 & 5278/MUM/2024 : A.Ys. : 2017-18 & 2016-17 Archana Achyut Sail Vs. ITO, Ward-42(2)(1), Mumbai/ B/402, Kapasi Niwas CHS, Lilya Nagar, NFAC, Delhi (Respondent) Nr. Veer Savarkar FOB, S.V. Road, Goregaon (W), Mumbai 400 104. PAN : AFXPS8155C (Appellant) Appellant by : Shri Sumit Mantri Respondent by : Shri Umesh Chandra Sinha Date of Hearing : 27/02/2025 Date of Pronouncement : 25/03/2025 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : B…

Archana Achyut Sail, Mumbai vs. NFAC, Delhi

In the result, both the appeals are allowed

ITA 5277/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai25 Mar 2025

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri Sumit MantriFor Respondent: Shri Umesh Chandra Sinha
Section 133ASection 147Section 148Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS. 5277 & 5278/MUM/2024 : A.Ys. : 2017-18 & 2016-17 Archana Achyut Sail Vs. ITO, Ward-42(2)(1), Mumbai/ B/402, Kapasi Niwas CHS, Lilya Nagar, NFAC, Delhi (Respondent) Nr. Veer Savarkar FOB, S.V. Road, Goregaon (W), Mumbai 400 104. PAN : AFXPS8155C (Appellant) Appellant by : Shri Sumit Mantri Respondent by : Shri Umesh Chandra Sinha Date of Hearing : 27/02/2025 Date of Pronouncement : 25/03/2025 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : B…