What is the leading case on Section 270A(1) of the Income Tax Act?

Fancy Corporation v. CIT (162 ITR 827) is the decision most relied on for Section 270A(1), cited in 5 judgments.

Which cases are most cited on Section 270A(1)?

Fancy Corporation v. CIT (162 ITR 827) — 5 citing judgments; PCIT v. Rediff.com India Ltd. (116 Taxmann.com 769) — 3 citing judgments; PCIT v. Trigent Software Ltd. (457 ITR 765) — 3 citing judgments; PCIT v. Tata Chemical Ltd. (469 ITR 256) — 3 citing judgments.

How many judgments are there on Section 270A(1)?

BharatTax indexes 41 ITAT, High Court and Supreme Court judgments that turn on Section 270A(1) of the Income Tax Act, 1961.

Section 270A(1) of the Income Tax Act

The decision most relied on for Section 270A(1) is Fancy Corporation v. CIT (162 ITR 827), cited in 5 of the 41 judgments on BharatTax that turn on this section.

Leading authorities on Section 270A(1)

Fancy Corporation v. CIT

162 ITR 827 · High Court

citing judgments

PCIT v. Rediff.com India Ltd.

116 Taxmann.com 769 · 2020 · Reported

citing judgments

PCIT v. Trigent Software Ltd.

457 ITR 765 · 2023 · Reported

citing judgments

PCIT v. Tata Chemical Ltd.

469 ITR 256 · 2024 · Reported

citing judgments

Judgments on Section 270A(1)

RAJKAMAL AGNIHOTRI,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 240/DDN/2025[2022-23]Status: DisposedITAT Dehradun12 Mar 2026AY 2022-23

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2022-23] Rajkamal Agnihotri Vs Ito Shivalik View, Lane No.3, Ward-1(1)(3) Jogiala, Ring Road, Dehradun Nathanpur, Dehradun Uttarakhand Uttarakhand -248005 Pan-Amqpa2608G Appellant Respondent Appellant By Shri K. K. Juneja, Adv. Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 06.11.2025 By Ld. Commissioner Of Income Tax (A), Nfac, Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2021-22/10408670 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 14.03.2024 Passed U/S 143(3) R.W.S. 144B Of The Act Pertaining To Assessment Year 2022-23. 2. Brief Facts Of The Case Are That Assessee Is An Individual & Filed His Return Of Income On 28.07.2022, Declaring Total Income Of Inr 4,89,260/-. The Return Was Updated On 11.09.2023 U/S 139(8A) Of The Act, Declaring Total Income Of Inr 73,92,200/- & Paid The Taxes Alongwith The Interest Thereon. The Case Of The Assessee Was Selected For Scrutiny On The Ground That No Capital Gain Was Reported In Itr Though The Assessee Has Sold The Property Thereafter, The Assessment Was Completed U/S 143(3)/144B Of The Act Dated 14.03.2024 Wherein Income Declared In The Updated Return Filed U/S 139(8A) Of The Act Was Accepted However, Penalty Proceedings U/S 270A(1) R.W.S. 270A(8) & 270A(9)(A) Of The Act Were Initiated. The Ao Thereafter, Proceeded With Pending Penalty Proceedings & Imposed The Penalty In Terms Of The Order Dated 14.03.2024 Imposing The Penalty Of Inr 31,58,542/- U/S 270A Of The Act.

Section 139Section 143(2)Section 143(3)Section 19Section 250Section 270Section 270ASection 270A(1)Section 9

TIN TAR RETAIL CORP ,MUMBAI vs. ASSISTANT COMM.OF INCOME TAX -CIRCLE 17(3), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 6487/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Feb 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ritesh Misra (CIT DR)

Section 139(1)Section 143(3)Section 153ASection 250Section 37(1)

TIN TAR RETAIL CORP,MUMBAI vs. ACIT, CC-4(2), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 6486/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Feb 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ritesh Misra (CIT DR)

Section 139(1)Section 143(3)Section 153ASection 250Section 37(1)

TIN TAR RETAIL CORP ,MUMBAI vs. ACIT CENTRAL CIRCLE -4(2), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 6485/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Feb 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ritesh Misra (CIT DR)

Section 139(1)Section 143(3)Section 153ASection 250Section 37(1)

SMT. URMILA DHELIA ,MUMBAI vs. INCOME TAX OFFICER WARD 23(3)(1), MUMBAI

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

ITA 4204/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Jan 2026AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 143(3)Section 250Section 270Section 270ASection 270A(2)(a)Section 270A(9)Section 270A(9)(a)Section 274

THE JINDVA SEVA SAHAKARI MANDLI LIMITED,GANDHINAGAR vs. THE ITO, WARD-5 NOW WARD-1, GANDHINAGAR

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

ITA 516/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri C. Dharani Nath, Sr. DR

Section 210Section 234ASection 250Section 270A(1)Section 80P(2)(d)

ASHOK PRASAD GUPTA,NORTH DINAJPUR vs. I.T.O., WARD - 2(4),, RAIGANJ

In the result, the appeal of the assessee is allowed

ITA 1848/KOL/2025[2017-2018]Status: DisposedITAT Kolkata31 Dec 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1848/Kol/2025 Assessment Year: 2017-2018 Ashok Prasad Gupta,………………………….…Appellant C/O. Daspara C.S. Shop, Daspara B.O., Chopra, North Dinajpur-733207, W.B. [Pan:Bfepg3955G] -Vs.- Income Tax Officer,……………………………..Respondent Ward-2(4), Raiganj, Income Tax Office, Karnajora, Rajganj-733130, West Bengal Appearances By: Shri Sujit Basu, Advocate & Shri Rajib Mukherjee, Advocate, Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 08, 2025 Date Of Pronouncing The Order: December 31, 2025 O R D E R

Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 270A(1)

GUNMALA JAIN,AJMER vs. INCOME TAX OFFICER, WD-2(2), AJMER, AJMER

Appeal of the assessee is dismissed

ITA 1262/JPR/2025[2019-20]Status: DisposedITAT Jaipur22 Dec 2025AY 2019-20

Bench: SMT. ANNAPURNA GUPTA, AM आयकर अपील सं. / ITA No.1262/JPR/2025 निर्धारणवर्ष / AssessmentYears :2019-20 Gunmala Jain, बनाम 28 Abhi Lash Nikunj, Kalyan Vs. Income Tax Officer, Ward-2(2) Colony, Ajmer Road Kekri, Ajmer स्थायीलेखा सं. / जीआईआर सं./ PAN/GIR No.: ABRPJ 4764E Ajmer अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assesseeby :Sh. Sunil Porwal, CA (Thr.V.C.) राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary (Addl. CIT) सुनवाई की तारीख / Date of Hearing : 18/1

For Appellant: Sh. Sunil Porwal, CA (Thr.V.C.)For Respondent: Sh. Gautam Singh Choudhary

Section 148Section 250Section 270ASection 80G

ANITA BASAK,KOLKATA vs. ACIT, CC 1(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2174/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Acit, Central Circle 1(1), C/O. S.N. Ghosh & Associates, Kolkata, Advocates, Aaykar Bhawan Poorva, 2, Garstin Place, 2 Nd Floor, Suite 110 Shanti Pally, 5 Th Floor, Vs. No.203, Off Hare Street, Kolkata, Eastern Metropolitian By Pass, West Bengal-700001, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 19.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Ruchika Sharma, DR

Section 1Section 133Section 143(3)Section 144Section 144ASection 145(3)Section 270ASection 271Section 271ASection 44A

KRISHNA PRABHA SUNDARAPANDY,KANCHIPURAM vs. DCIT, CORPORATE CIRCLE-6(2), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 2304/CHNY/2025[2022-23]Status: DisposedITAT Chennai17 Dec 2025AY 2022-23

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2304/Chny/2025 िनधा%रण वष% /Assessment Year: 2022-23

For Appellant: Mr. S. Jayakumar, AdvocateFor Respondent: Ms. Babitha, JCIT

Section 143(3)Section 250Section 270A

SHIVRATAN HAROBIND GUPTA,MUMBAI vs. ITO 23(3)(5), MUMBAI

ITA 6043/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Nov 2025AY 2017-18

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Shivratan Hargobind Gupta Ito 23(3)(5) 19/21, Krishna Kutir, Old Piramal Chambers Hanuman X Lane Vs. Lalbaugh, Parel Mumbai-400 052. Mumbai-400 012. Pan : Adbpg0971G Appellant Respondent

For Appellant: Shri Vivek PerampurnaFor Respondent: None

Section 144Section 270A(1)Section 271ASection 44ASection 68Section 69

M/S R D CONSTRUCTION, BHILAI,BHILAI vs. ITO, WARD-1(5), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

ITA 640/RPR/2025[2017-18]Status: DisposedITAT Raipur14 Nov 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.640/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. R D Construction Shikshit Nagar, Near Bus Stand, Bhilai Marshalling Yard, Charoda, Bhilai-490 025 (C.G.) Pan: Aajfr3698E

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115JSection 143Section 143(3)Section 270ASection 270A(1)

KANICHUKULANGARA SERVICE CO-OPERATIVE BANK LIMITED,KANICHUKULANGARA vs. INCOME TAX OFFICER, ALAPPUZHA

In the result, the appeal of the assessee bearing ITA No

ITA 594/COCH/2025[2017-18]Status: DisposedITAT Cochin13 Nov 2025AY 2017-18

Bench: SHRI. INTURI RAMA RAO (Accountant Member), SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Bijumon Antony, C.AFor Respondent: ShriLeena Lal, (SR.AR.)

Section 139(1)Section 144Section 144oSection 250Section 270ASection 270A(1)Section 270A(2)Section 270A(3)Section 270A(6)(a)Section 80

MAHESH TUKARAM MATKAR,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, both the appeals filed by the assessee are dismissed

ITA 2350/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

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

For Appellant: NoneFor Respondent: Shri Deepak Kumar Kedia

Section 139(1)Section 142(1)Section 147Section 148Section 270ASection 270A(1)Section 274

MAHESH TUKARAM MATKAR,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, both the appeals filed by the assessee are dismissed

ITA 2342/PUN/2024[2017-18]Status: DisposedITAT Pune27 Oct 2025AY 2017-18

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

For Appellant: NoneFor Respondent: Shri Deepak Kumar Kedia

Section 139(1)Section 142(1)Section 147Section 148Section 270ASection 270A(1)Section 274

RAGHAVAN,KANCHIPURAM vs. ITO, NCC-22(1), TAMBARAM

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

ITA 1776/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1776/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Raghavan, Vs. The Income Tax Officer, 3503, Bay View House, Hiraranan, Non Corporate Circle 22(1). 5/63, Omr, Egattur, Thazambur, Tambaram, Chennai. Kanchipuram District, Tamil Nadu. 600 130 [Pan:Ajjpv9178L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y.Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 11.09.2025 घोषणा की तारीख /Date Of Pronouncement : 13.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. The Assessee Raised 12 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is 2

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 139Section 139(1)Section 147Section 148Section 148ASection 270ASection 270A(1)Section 270A(2)(b)Section 274