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“Section 270(1)”

Section References (mined)Section 270Section 270(1)3 judgments

The decision most relied on for Section 270(1) is CIT v. Purshottam Lal Tamrakar (270 ITR 314), cited in 29 judgments on BharatTax.

Leading authorities on Section 270(1)

CIT v. Purshottam Lal Tamrakar
270 ITR 314 · 2004 · High Court
29
citing judgments

No separate disallowance under Section 40A(3) is required when income is estimated by adopting a Net Profit Rate.

HCIL Arsspl Triveni (JV) v. ACIT (
274 ITR 603 · 2005 · High Court
21
citing judgments

An inaccurate claim made by the assessee cannot be treated as a case of giving inaccurate particulars of income for the purpose of imposing penalty.

Mahavir Spinning MHIs Ltd. v. Commissioner of Income Tax
270 ITR 290 · High Court
16
citing judgments

Reassessment beyond four years after an assessment under Section 143(3) is not permissible unless the Assessing Officer specifies the assessee's failure to disclose all material facts.

Judgments citing Section 270(1)

Conwood Construction and Developers Private Limited, Mumbai vs. DCIT Central Circle - 1(4), Mumbai

ITA 4756/MUM/2025[2015-16]Status: DisposedITAT Mumbai25 Sept 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 254(1)Section 270(1)Section 271(1)(c)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER

M/S. Green Earth Biogas Pvt. Ltd., Surendranagar vs. The Pr. CIT-3, Ahmedabad

ITA 185/RJT/2023[2017-18]Status: DisposedITAT Rajkot17 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.185/Rjt/2023

For Appellant: Shri Hardik Vora, Ld. A.RFor Respondent: Shri Sanjay Pungalia, Ld. Sr. DR
Section 263

preliminary and pre operating expenses charge to revenue before date of assets put to use and dropping out penalty proceedings initiated under section 270(1) of the by the assessing officer. 2. Depreciation on machinery need to be calculated from date on assets put to use. 3. Likewise depreciation

Tirlochan Singh, Pilibhit vs. Income Tax Officer, Ward-2(5), Pilibhit

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 497/LKW/2024[2017-18]Status: DisposedITAT Lucknow23 Dec 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Tirlochan Singh V. The Income Tax Officer Post Kadher Choura Ward 2(5) Rampur Kone, Puranpur Pilibhit Pilibhit Tan/Pan:Damps7604M (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 04 12 2024 Date Of Pronouncement: 23 12 2024 O R D E R

For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 143(3)Section 69A

assessing the total income of the assessee at Rs.10,05,460/-. 3. The AO also initiated penalty proceedings under sections 270(1)AAC and 272A(1)(d) of the Act. 4. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority. The appeal was migrated