Section 270A(6)(a) of the Income Tax Act

Income-tax Act, 2025: s.439

Section 270A(6)(a) falls under section 270A of the Income-tax Act, 1961, which corresponds to section 439 (Penalty for under-reporting and misreporting of income) of the Income-tax Act, 2025.

Read section 439 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

26 judgments on BharatTax turn on Section 270A(6)(a).

Judgments on Section 270A(6)(a)

Cyqurex Systems Private Limited, Mumbai vs. DCIT Central Circle 2(3), Mumbai

In the result, ITA No.297/Mum/2026 is allowed, while ITA

ITA 4637/MUM/2026[2023-24]Status: DisposedITAT Mumbai30 Sept 2026AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri G. M. Doss & & [Permanent Account Number : Aagca4215J] Cyqurex Systems Private The Deputy Commissioner Of Limited Income-Tax, Plot No. C-21, Central Circle-2(3), Mumbai G Block,1St Floor, Pratishtha Bhavan, Vs. Bandra Kurla Complex, 8Th Floor, M. K. Road, Bandra East, Mumbai – 400020. Mumbai - 400051 (अपीलाथ"/ Appellant) (""थ" /Respondent)

Section 143(3)Section 270ASection 270A(6)(a)

Cyqurex Systems Private Limited, Mumbai vs. DCIT, Central Circle - 2(3), Mumbai

In the result, ITA No.297/Mum/2026 is allowed, while ITA

ITA 3499/MUM/2026[2023-24]Status: DisposedITAT Mumbai30 Sept 2026AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri G. M. Doss & & [Permanent Account Number : Aagca4215J] Cyqurex Systems Private The Deputy Commissioner Of Limited Income-Tax, Plot No. C-21, Central Circle-2(3), Mumbai G Block,1St Floor, Pratishtha Bhavan, Vs. Bandra Kurla Complex, 8Th Floor, M. K. Road, Bandra East, Mumbai – 400020. Mumbai - 400051 (अपीलाथ"/ Appellant) (""थ" /Respondent)

Section 143(3)Section 270ASection 270A(6)(a)

Cyqurex Systems Private Limited, Mumbai vs. DCIT, Central Circle -2(3), Mumbai

In the result, ITA No.297/Mum/2026 is allowed, while ITA

ITA 297/MUM/2026[2023-24]Status: DisposedITAT Mumbai30 Sept 2026AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri G. M. Doss & & [Permanent Account Number : Aagca4215J] Cyqurex Systems Private The Deputy Commissioner Of Limited Income-Tax, Plot No. C-21, Central Circle-2(3), Mumbai G Block,1St Floor, Pratishtha Bhavan, Vs. Bandra Kurla Complex, 8Th Floor, M. K. Road, Bandra East, Mumbai – 400020. Mumbai - 400051 (अपीलाथ"/ Appellant) (""थ" /Respondent)

Section 143(3)Section 270ASection 270A(6)(a)

Pashupalana Elake Noukarara Gruha Nirmana Sahakara Sanga Nigama, Mysuru vs. Income Tax Officer, Ward-1(1), Mysore

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

ITA 2366/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Sept 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: AACAP7947C
Section 143(1)Section 143(2)Section 143(3)Section 270ASection 80Section 80PSection 80P(2)(c)Section 80P(2)(d)

Sharad Shishir Kabra, Ahmedbad vs. Income Tax Officer Ward 1 (1) (3), Ahmedabad

Accordingly, all the grounds raised by the Assessee are allowed

ITA 690/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2019-20
For Appellant: Shri Nitin Pathak, C.AFor Respondent: Shri VeerabadramVislavath, Sr. DR
Section 144BSection 147Section 270ASection 270A(2)(a)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)Section 270A(9)(a)Section 80G

Vivek Trivedi, Mumbai vs. ACIT, Circle 42(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6613/MUM/2026[2020-21]Status: DisposedITAT Mumbai23 Sept 2026AY 2020-21
Section 139(1)Section 144BSection 147Section 148Section 270ASection 270A(2)(b)Section 270A(3)(i)Section 270A(6)(a)Section 270A(7)

Rajiv Arun Malkan, Mumbai vs. DCIT Circle 42(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2756/MUM/2026[2019-20]Status: DisposedITAT Mumbai23 Jul 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Arun Khodpia

For Appellant: AFYPM2525H
Section 148Section 270A(6)(a)Section 270A(9)Section 80G

Chitra Prashant Mete, Pune vs. DCIT, Circle 12, Pune

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

ITA 183/PUN/2026[2018-19]Status: DisposedITAT Pune08 Jul 2026AY 2018-19
For Appellant: Shri Rajendra Agiwal
Section 142(1)Section 2Section 24Section 24bSection 250Section 270A(9)Section 270A(9)(a)Section 32Section 44A

Narrotam Morarjee Institute of Shipping, Mumbai vs. ITO (Exemption)Ward 2(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5559/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Feb 2026AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19 Narrotam Morarjee Institute Of National Faceless Shipping, Mumbai Assessment Appeal Centre 76 – Jolly Maker, Chambers – 2, (Nfac) Office Of The Vs. Vivek Shah, Mumbai, Nariman Commissioner Of Income Point S.O.-400021 Tax, Appeal, Addl/Jcit(A) Delhi (Pan : Aaatn0042R) (Appellant) (Respondent) Present For: Assessee : Shri Nishit Gandhi, Advocate Revenue : Shri Leyaqat Ali Afaqui, Sr. Dr Date Of Hearing : 18.11.2025 Date Of Pronouncement : 16.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2025- 26/1078465227(1) Dated 14.07.2025 Passed Against The Penalty Order U/S. 270A Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Ay 2018-19. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1. In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeals Centre, Delhi ["The Cit (A)") U/S 250 Of The Income Tax Act, 1961 ["The Act For Short Erred In Confirming The Penalty U/S 270A Of The Act Passed

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Leyaqat Ali Afaqui, Sr. DR
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 250Section 270A

D.D.155Athoorp.U.Publicservantsco-Opthrift&Creditsociety Limited, Sithayankottai vs. Ward 1, Dindigul

In the result the appeal of the assessee is stands allowed

ITA 2801/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Jan 2026AY 2020-2021

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2020-21 D.D.155 Athoor P.U.Public Servants Income Tax Officer, Cooperative Thrift & Credit Society Ward-1, Limited, Dindigul No.8-1-19 Market Road, Sithavankottai Aathoor-Tk, Dindigul Tamil Nadu-624 708. [Pan: Aacad2029F]

For Appellant: NoneFor Respondent: Ms.R.Anitha, Addl.CIT
Section 143(3)Section 270ASection 270A(6)(a)Section 270A(8)Section 80(2)(d)Section 80PSection 80P(2)(d)

The Mayani Urban Co Op Bank Ltd, Satara vs. DCIT, Circle Satara

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

ITA 1930/PUN/2025[2017-18]Status: DisposedITAT Pune24 Nov 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1930/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 The Mayani Urban Co-Op. Vs. Ito, Ward-3, Satara. Bank Ltd., Tal: Khatav Dist.: Satara, Mayani, A/P Mayani- 415102. Pan : Aaaat7489H Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Harish Bist (Virtual) Date Of Hearing : 17.09.2025 Date Of Pronouncement : 24.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.07.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Cit(A) Has Erred In Confirming Penalty U/S 270A(9) Of Rs.151140/- Without Appreciating The Facts & Circumstances Of The Case. 2. On The Facts & Circumstances Of The Case Penalty U/S 270A Is Not Justified At 200%.

For Appellant: Smt. Deepa KhareFor Respondent: Shri Harish Bist (Virtual)
Section 143(3)Section 270ASection 270A(9)

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

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)

Ishit Kamleshbhai Sheth, Ahmedabad vs. The ITO, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 753/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Jul 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble

Section 139Section 139(1)Section 144BSection 147Section 148Section 270ASection 270A(2)(b)Section 270A(6)(a)

Ashokbhai Khodabhai Patel, Ahmedabad vs. Income Tax Officer, Ward-3(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 84/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad14 May 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 147Section 148Section 270ASection 270A(2)(b)Section 270A(6)

The Ahmedabad District Co.Op. Bank Ltd., Ahmedabad vs. The Dy. CIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1108/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad24 Apr 2025AY 2020-21
For Appellant: Shri Sanjay R. Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 139(1)Section 143(3)Section 155(18)Section 270ASection 40

S Ramesh, Trunelveli vs. DCIT, Central Circle-1(3), Chennai

In the result, appeals filed by the assessees are allowed

ITA 3173/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3169/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Pothiraj, Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acxpp-8538-R Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3170/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Mahesh, Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acvpm-6890-K Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3171/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Murugesh Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acvpm-6963-D Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3172/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Ashok Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax

For Appellant: Mr. Y.Sridhar, FCAFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 132Section 153CSection 250Section 270ASection 56(2)(vii)

S Ashok, Tirunelvel vs. DCIT, Central Circle-1(3), Chennai

In the result, appeals filed by the assessees are allowed

ITA 3172/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3169/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Pothiraj, Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acxpp-8538-R Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3170/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Mahesh, Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acvpm-6890-K Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3171/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Murugesh Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acvpm-6963-D Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3172/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Ashok Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax

For Appellant: Mr. Y.Sridhar, FCAFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 132Section 153CSection 250Section 270ASection 56(2)(vii)

S Murugesh, Tirunelveli vs. DCIT, Central Circle-1(3), Chennai

In the result, appeals filed by the assessees are allowed

ITA 3171/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3169/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Pothiraj, Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acxpp-8538-R Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3170/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Mahesh, Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acvpm-6890-K Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3171/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Murugesh Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax, Tirunelveli Town-627 006. Central Circle-1(3) Pan: Acvpm-6963-D Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3172/Chny/2024 "नधा"रण वष"/Assessment Years: 2017-18 Shri S.Ashok Deputy Commissioner # 3, North Car Street, Vs. Of Income Tax

For Appellant: Mr. Y.Sridhar, FCAFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 132Section 153CSection 250Section 270ASection 56(2)(vii)