Section 246 of the Income Tax Act

The decision most relied on for Section 246 is CIT v. Rampur Engg (309 ITR 143), cited in 32 of the 75 judgments on BharatTax that turn on this section.

Leading authorities on Section 246

CIT v. Rampur Engg
309 ITR 143 · 2009 · High Court
32
citing judgments

The power to impose penalty under section 271 of the Income-tax Act depends on the Assessing Officer's satisfaction, which must be recorded during the proceedings. If the officer is not satisfied and has not recorded this satisfaction, the penalty cannot be exercised.

HPCL Mittal Energy Ltd. v. ACIT
97 Taxmann.com 3 · 2018 · ITAT
24
citing judgments
CIT v. Warner Hindustan Ltd.
117 ITR 15 · 1979 · High Court
6
citing judgments
Reliance Petroproducts (P) Ltd. 322 ITR 158 (SC); Devsons (P) Ltd. v. CIT
198 TTJ 513 · 2019 · ITAT
4
citing judgments
Harvinder Singh v. ITO
179 DTR 225 · 2019 · Reported
3
citing judgments
(2) Ventura Textiles Ltd. v. CIT
190 DTR 165 · 2020 · High Court
3
citing judgments
CIT v. U.P. State Bridge Corporation Ltd.
258 Taxmann 63 · 2018 · Supreme Court
3
citing judgments
PCIT v. Blackroak Securities (P.) Ltd.
297 Taxmann 69 · 2024 · High Court
3
citing judgments
Kooka Sidhwa & Co. v. CIT
54 ITR 54 · 1964 · Reported
3
citing judgments
Mahavir AGENCY v. Income Tax OFFICER
58 ITD 386 · ITAT
3
citing judgments

Judgments on Section 246

PEPUP SPORTS LIMITED,MEERUT vs. ACIT, CIRCLE 1(1)(1), MEERUT

ITA 8441/DEL/2025[2016-17]Status: DisposedITAT Delhi08 Apr 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklapepup Sports Ltd. Vs. Acit, Circle 1(1)(1) Shankerchowk, Delhi Aayakarbhawan, Road, Opp. Old Octroi Near Bhainshali Ground, Post, Meerut, Delhi Road, Meerut, Uttar Pradesh – 250001 Uttar Pradesh – 250002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacp8374K Appellant .. Respondent

For Appellant: Sh. Rohit Agarwal, CAFor Respondent: Sh. Manish Gupta, Sr. DR
Section 143(1)Section 154Section 234CSection 246Section 246(1)(h)Section 246ASection 96

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

ITA 816/SRT/2025[2016-2017]Status: DisposedITAT Surat06 Apr 2026AY 2016-2017

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Respondent: Shri Mukesh Jain, CIT-DR
Section 147Section 246Section 246ASection 253Section 263Section 270(1)(c)Section 270ASection 271(1)(c)Section 275Section 68

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2449/PUN/2025[2014-15 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2447/PUN/2025[2014-15 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2446/PUN/2025[2014-15 24Q Q1]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1916/PUN/2025[2013-14 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

MEERUT ROLLER FLOUR MILLS PVT. LTD.,UTTAR PRADESH vs. ACIT, MEERUT

In the result, the appeal is dismissed

ITA 2187/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

ACIT, MEERUT vs. M/S. MEERUT ROLLER FLOUR MILLS (P) LTD., MEERUT

In the result, the appeal is dismissed

ITA 3895/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

SANKHALA EXPORTS PVT LTD ,MUMBAI vs. ACIT, CENTRAL CIRCLE 1(3), MUMBAI

In the result the appeal filed by the assessee is allowed for statistical purposes

ITA 4643/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 151Section 246Section 250

SOMIREDDY SUDHAKAR REDDY,IBRAHIMPATNAM vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1505/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1505/Hyd/2025 Assessment Year 2017-2018 Somireddy Sudhakar The Income Tax Officer, Reddy, Ibrahimpatnam Vs. Ward-9(1), Pin -501 506. R R Dist. Hyderabad. Pan Bghps3108R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mohd. Afzal, Advocate राज" व "ारा /Revenue By: Sri Abhinav Pittal, Sr. Ar

For Appellant: Sri Mohd. Afzal, AdvocateFor Respondent: Sri Abhinav Pittal, Sr. AR
Section 269SSection 269TSection 271DSection 274

RAJA SATHEESHKUMAR,SALEM vs. ITO, WARD-1(6), SALEM

The appeal of the assessee is partly allowed for statistical purposes

ITA 2942/CHNY/2025[2011-12]Status: DisposedITAT Chennai17 Dec 2025AY 2011-12

Bench: Hon’Ble Shri George George K & Before Hon’Ble Shri Inturi Rama Raoआयकर अपील सं./Ita No.2942/Chny/2025 Assessment Years: 2011-12 Raja Satheeshkumar, Income Tax Officer, H.No.2/167, Cecg Nagar, Alagapuram, Ward-1(6), Periyapudur, Salem, Salem. Tamil Nadu-636 016. [Pan: Auqps9210G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Bhupendran S, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश / O R D E R Per Inturi Rama Rao, A.M :

For Appellant: Mr.Bhupendran S, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139(1)Section 142(1)Section 143Section 143(3)Section 148Section 246Section 246A

PREMIUM COMPOSTOS INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT-CC-32, NEW DELHI

The appeal of the assessee is allowed for statistical purposes

ITA 7710/DEL/2025[2022-23]Status: DisposedITAT Delhi15 Dec 2025AY 2022-23

Bench: Shri Mahavir Singh, Vice- & Smt. Renu Jauhriassessment Year: 2022-23 Premium Compostos India Pvt. Vs Acit(Cc)-32 Ltd. Ara Centre Ashish Corporate Tower Jhandewalan Extension Karkardooma, Community Centre Delhi Karkardooma, New Delhi. (Appellant) (Respondent) Pan No. Aaccp5349N Assessee By : Shri Ruches Sinha, Adv. Department/Revenue By : Shri Vikram Sharma, Sr Dr

For Appellant: Shri Ruches Sinha, AdvFor Respondent: Shri Vikram Sharma, SR DR
Section 246

PREMIUM POLYFILM PRIVATE LIMITED,NEW DELHI vs. ACIT-CC-32, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 7707/DEL/2025[2022-23]Status: DisposedITAT Delhi15 Dec 2025AY 2022-23

Bench: Shri Mahavir Singh, Vice- & Smt. Renu Jauhri

For Appellant: Shri Ruches Sinha, AdvFor Respondent: Shri Vikram Sharma, SR DR
Section 246

PREMIUM POLYFILM PRIVATE LIMITED,NEW DELHI vs. ACIT-CC-32, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 7706/DEL/2025[AY2021-22]Status: DisposedITAT Delhi15 Dec 2025

Bench: Shri Mahavir Singh, Vice- & Smt. Renu Jauhri

For Appellant: Shri Ruches Sinha, AdvFor Respondent: Shri Vikram Sharma, SR DR
Section 246

PREMIUM POLYFILM PRIVATE LIMITED,NEW DELHI vs. ACIT-CC-32, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 7705/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Dec 2025AY 2020-21

Bench: Shri Mahavir Singh, Vice- & Smt. Renu Jauhri

For Appellant: Shri Ruches Sinha, AdvFor Respondent: Shri Vikram Sharma, SR DR
Section 246

PREMIUM POLYFILM PRIVATE LIMITED,NEW DELHI vs. ACIT-CC-32, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 7665/DEL/2025[2019-20]Status: DisposedITAT Delhi15 Dec 2025AY 2019-20

Bench: Shri Mahavir Singh, Vice- & Smt. Renu Jauhri

For Appellant: Shri Ruches Sinha, AdvFor Respondent: Shri Vikram Sharma, SR DR
Section 246

NAGARJUNA VUTLA,ELURU vs. INCOME-TAX OFFICER, WARD-1, ELURU

In the result, the appeal fails and is dismissed with costs

ITA 524/VIZ/2025[2024-25]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2024-25

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.524/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2024-25) Vs. Income Tax Officer Nagarjuna Vutla 24B-16-20, Yerakamma Street Ward-1 Ashok Nagar, Eluru Income Tax Office West Godavari District - 534002 Eluru, West Godavari District Andhra Pradesh Andhra Pradesh [Pan: Aoupn9597D]

Section 143(1)Section 246Section 246A

SUSI CHARITABLE TRUST,KHURDA vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 582/CTK/2025[2026-27]Status: DisposedITAT Cuttack04 Dec 2025AY 2026-27

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 12ASection 80GSection 80G(5)

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPURQ, JAIPUR vs. JUGAL KISHORE GARG ALIAS SH. JUGAL KISHORE DEREWALA, JAIPUR

ITA 1317/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Nov 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT
Section 269SSection 269TSection 271DSection 271E

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