What is the leading case on Section 270A(6) of the Income Tax Act?

CIT v. ECS Ltd. (336 ITR 162) is the decision most relied on for Section 270A(6), cited in 21 judgments.

How many judgments are there on Section 270A(6)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 270A(6) of the Income Tax Act, 1961.

Section 270A(6) of the Income Tax Act

Q: Which cases are most cited on Section 270A(6)?

CIT v. ECS Ltd. (336 ITR 162) — 21 citing judgments; (i) Punam Kanwar Bhati v. ITO (165 Taxmann.com 286) — 3 citing judgments.

The decision most relied on for Section 270A(6) is CIT v. ECS Ltd. (336 ITR 162), cited in 21 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 270A(6)

CIT v. ECS Ltd.

336 ITR 162 · 2011 · High Court

citing judgments

(i) Punam Kanwar Bhati v. ITO

165 Taxmann.com 286 · 2024 · Reported

citing judgments

Judgments on Section 270A(6)

ESTATE OF BINOY KUMAR CHANDRA,KOLKATA vs. ITO, WARD 32(2),, KOLKATA

In the result, appeal of the assessee is allowed

ITA 2810/KOL/2025[2020-2021]Status: DisposedITAT Kolkata15 Apr 2026AY 2020-2021

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Estate Of Binoy Kumar Chandra Vs. Office Of The Income-Tax Officer P-24, C.I.T. Road Entally, Ward-32(2), Kolkata, 10B, Kolkata-700014, West Bengal Middleton Row, Kolkata-700 71 (Appellant) (Respondent) Pan No. Aabae6679B Assessee By : Shri S.K. Tulsiyan & Ms. Lata Goyal, Ars Revenue By : Shri Aditya Bikram, Dr Date Of Hearing: 04.02.2026 Date Of Pronouncement: 15.04.2026

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Aditya Bikram, DR

Section 143(2)Section 148Section 148ASection 270ASection 270A(2)(b)Section 270A(6)

MESSE FRANKFURT TRADE FAIRS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), INCOME TAX DEPARTMENT, MUMBAI, MUMBAI

ITA 6680/MUM/2025[2018-2019]Status: DisposedITAT Mumbai19 Feb 2026AY 2018-2019

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 6498/Mum/2025 (Assessment Year: 2018-19) & 2. Ita No. 6680/Mum/2025 (Assessment Year: 2018-19) Messe Frankfurt Trade Dcit – 2(2)(1), Fairs India Private Income Tax Limited, Vs. Department, 501, 5Th Floor, Gala Mumbai-400 020 Impecca, Mumbai, Chakala Midc S.O, Mumbai-400 093. Pan/Gir No. Aabcm0696G (Applicant) (Respondent) Assessee By Shri Ninad Patade, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 19.02.2026

Section 143(3)Section 250Section 253(5)Section 270ASection 80G

MESSE FRANKFURT TRADE FAIRS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), MUMBAI

ITA 6498/MUM/2025[2018-2019]Status: DisposedITAT Mumbai19 Feb 2026AY 2018-2019

Section 143(3)Section 250Section 253(5)Section 270ASection 80G

ASHUTOSH DUBEY,KANJURMARG vs. DCIT CIRCLE-8, PUNE

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

ITA 2215/PUN/2025[2019-20]Status: DisposedITAT Pune18 Feb 2026AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2215/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Ashutosh Dubey, V Income Tax Officer, Tower 8, Flat No.3201, Runwal S Circle-8, Pune. Forest, Lbs Road, Kanjurmarg West, Maharashtra – 400078 Pan: Ajppd0173M Appellant/ Assessee Respondent /Revenue Assessee By Shri Amar Pandey (Virtual) Revenue By Smt Neha Thakur (Virtual) Date Of Hearing 20/01/2026 Date Of Pronouncement 18/02/2026

Section 139Section 139(1)Section 147Section 148Section 246ASection 250Section 270ASection 274(2)Section 5

GOPAL MITTAL,SURAT vs. ITO, WARD 1(1)(1), SURAT

In the result, appeal of the assessee is allowed

ITA 325/SRT/2025[2017-18]Status: DisposedITAT Surat23 Dec 2025AY 2017-18

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.325/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Gopal Mittal, Vs. Ito, 1041, 1St Floor, Jash Textile Market, Ward – 1(1)(1), Ring Road, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aempm3251M (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

Section 143(3)Section 154Section 250Section 270ASection 270A(6)

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

CONCENTRIX CATALYST TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 1(1), HYDERABAD

ITA 963/HYD/2024[2020-21]Status: DisposedITAT Hyderabad05 Dec 2025AY 2020-21

For Appellant: Shri D Prabhakar Reddy, AdvocateFor Respondent: : Dr. Narendra Kumar Naik, CIT(DR)

Section 143(3)Section 144C(13)Section 144C(5)Section 153

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1903/MUM/2025[2017-18]Status: DisposedITAT Mumbai02 Dec 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR

Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

SUBBALAKSHMAMMA PINNAMA,THUMMALAGUNTA,TIRUPATI vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

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

ITA 1463/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Nov 2025AY 2017-18

Bench: the Ld. CIT(A).

Section 139(1)Section 143(3)Section 147Section 148Section 270ASection 274Section 45

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

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 59/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri A.R. Naik (Virtual)For Respondent: Shri Akhilesh Srivastva

Section 115JSection 143Section 147Section 148Section 270ASection 270A(6)

GUJARAT ENERGY DEVELOPMENT AGENCY,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

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

ITA 1179/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Oct 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Section 11Section 12ASection 143(3)Section 263Section 270A

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

NARAYANBHAI SHIVABHAI PATEL,MEHSANA vs. THE ITO, WARD-1, MEHSANA

In the result, the appeal of the assessee is allowed

ITA 1357/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 143(3)Section 270ASection 270A(6)Section 270A(6)(a)Section 270A(6)(b)Section 56(2)(x)

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