Section 270A(6)(a) Income Tax Act (2025: s.439) — Case Laws

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

In the result, appeals filed by the assessees are allowed

ITA 3170/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. Pothyraj, Tiunelveli vs. DCIT, Central Circle01(3), Chennai

In the result, appeals filed by the assessees are allowed

ITA 3169/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)

Rourkela Wholesale Consumer Cooperative Stores Limited, Rourkela vs. Income Tax Officer, Ward-3, Rourkela

In the result, appeal of the assessee is allowed

ITA 37/CTK/2025[2019-2020]Status: DisposedITAT Cuttack29 Jan 2025AY 2019-2020

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2019-20 Rourkela Rourkela Wholesale Wholesale Vs. Income Tax Officer, Ward-1, Income Tax Officer, Ward Consumer Consumer Cooperative Cooperative Rourkela Sstores Sstores Limited., Limited., Nanda Bhawan, Main Road, Bisra Bhawan, Main Road, Bisra Road,, Rourkela Road,, Rourkela Pan/Gir No. No.Aaaar 0626A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 139(1)Section 143(3)Section 148Section 148ASection 250Section 270A

Suresh Chembakara Appunni, Palakkad vs. The ITO Ward 2, Palakkad

Appeal is allowed in above terms

ITA 414/COCH/2023[2017-18]Status: DisposedITAT Cochin23 Oct 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsuresh Chambakara Appunni The Income Tax Officer-2 Ezhakad, Mundur Aayakar Bhavan Vs. Palakkad 678600 English Church Road [Pan: Anaps5889G] Palakkad 678014 (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 250Section 270ASection 270A(6)(a)

Writer Business Services Pvt. Ltd., Mumbai vs. DCIT, Circle-8(3)(1), Mumbai

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

ITA 40/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 May 2024AY 2018-19

Bench: BEFORE, SHRI B R BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri V. Chandrasekhar & ShriFor Respondent: Shri Dinesh A Chaurasia, Ld. DR

Section 133(6)Section 270A

Mr. Sridhar Murthy S, Bengaluru vs. Income-Tax Officer, NFAC, Delhi, Bengaluru

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

ITA 1175/BANG/2022[2018-19]Status: DisposedITAT Bangalore28 Feb 2023AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.Shri Sridhar Murthy S Vs The Income Tax Officer Karle Zenith, 100 Ft Kemapura Nfac, Delhi Main Road, Kasaba Holbli Nagavara Village Bengaluru 560043 Pan – Awzps8682D (Appellant) (Respondent) Assessee By: Shri N. Rama Raju, Ca Revenue By: Shri Gudimella Vp Pavan Kumar, Jcit Date Of Hearing: 27.02.2023 Date Of Pronouncement: 28.02.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against Nfac, Delhi/Cit(A)’S Order Dated 28.10.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2018-19. 2. The Grounds Raised By The Assessee Read As Follows: - “1. The Order Of The Learned Cit(A) , Is Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities On Facts & Circumstances Of Case. 2. The Appellant Denies Itself Liable To Be Levy Of Penalty Of Rs.2,19,796/- Under The Provisions Of Section 270A Of The Act Under The Facts & Circumstances Of The Case.

For Appellant: Shri N. Rama Raju, CAFor Respondent: Shri Gudimella VP Pavan Kumar, JCIT

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

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

Judgments on Section 270A(6)(a)