Section 270A(9) of the Income Tax Act

The decision most relied on for Section 270A(9) is Mohd. Farhan A. Shaikh v. DCIT, Central Circle-1, Bengaluru (280 Taxmann 334), cited in 42 of the 96 judgments on BharatTax that turn on this section.

Leading authorities on Section 270A(9)

Mohd. Farhan A. Shaikh v. DCIT, Central Circle-1, Bengaluru
280 Taxmann 334 · 2021 · High Court
42
citing judgments
Prem Brothers Infrastructure LLP v. NFAC
142 Taxmann.com 38 · 2022 · High Court
32
citing judgments
Schneider Electric South East Asia (HQ) PTE Ltd. v. Commissioner of Income Tax (International Taxation) & Ors.
443 ITR 186 · 2022 · High Court
29
citing judgments

Penalty under Section 270A of the Income Tax Act, 1961, cannot be imposed if the Assessing Officer fails to specify which clause under Section 270A(9) applies and fails to show cause to the assessee accordingly. Strict adherence to the conditions of Section 270A is mandatory for its applicability.

Dr. Motibhai D. Patel v. Commissioner of Income-tax
127 ITR 671 · 1981 · High Court
21
citing judgments
CIT v. ECS Ltd.
336 ITR 162 · 2011 · High Court
21
citing judgments
CIT v. Manilal Somnath
106 ITR 917 · 1977 · High Court
18
citing judgments
Gordhanbhai Kahandas Dalwadi v. Commissioner of Income-tax
127 ITR 664 · 1981 · High Court
18
citing judgments
CIT v. Surjan Singh
125 Taxmann 1075 · 2002 · High Court
16
citing judgments
Company Limited 432 ITR 84 (Del); 4. Schneider Electric South East Asia (HQ) Pte. Ltd. v. ACIT
145 Taxmann.com 665 · 2022 · High Court
13
citing judgments
Saltwater Studio LLP v. NFAC
157 Taxmann.com 749 · 2023 · Reported
11
citing judgments

Judgments on Section 270A(9)

ASHOK KUMAR GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1882/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Mar 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumarashok Kumar Gupta, Vs. Dcit, Cc-8, New Delhi C/O Anil Jain, Dd & Co., 611, Surya Kiran Building, 19, Kg Marg, New Delhi – 1 [Pan: Aaapg2240G) (Appellant) (Respondent) Pan:Agtpg1303M

For Appellant: Shri Raghav Sharma, CA &For Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 143(3)Section 270ASection 270A(7)Section 270A(8)Section 270A(9)Section 270A(9)(a)

JAYESHKUMAR KAILASHCHANDRA BHADADA,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

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

ITA 2318/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2018-19

Section 147Section 148Section 148A

HOME CREDIT INTERNATIONAL A.S.,CZECH REPUBLIC vs. ASSISTANTDEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, GURGAON HARYANA

In the result, the appeal of the assessee is allowed

ITA 3846/DEL/2023[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri Vikas Awasthy, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 144CSection 144C(8)Section 153Section 282

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

GRAND LEGACY,DEHRADUN vs. DCIT CIRCLE 1, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 229/DDN/2025[2018-19]Status: DisposedITAT Dehradun12 Mar 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2018-19] Grand Legacy Vs Dcit Khasra No.384 Min/New Circle-1, No.642K, Dehra Khas Dehradun Adjoining Lal Pul Patel Uttarakhand Nagar, Dehradun Uttarakhand -248001 Pan-Aaifg4885D Appellant Respondent Appellant By Shri Rajan Malik & Shri A.K. Kashyap 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 19.09.2025 By Ld. Commissioner Of Income Tax (A), Nfac, Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10101141 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 26.03.2021 Passed U/S 143(3) R.W.S. 143(3A) & 143(3B) Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Had Claimed Deduction U/S 80-Ic Of The Act Which Was Disallowed By The Ao For The Reason That The Assessee Has Not Fulfilled The Conditions Prescribed For Claiming Said Deduction & Initiated The Penalty Proceedings U/S 271A For Under Reporting As A Consequence Of Mis-Reporting Of Income. Thereafter, Ao Levied Penalty U/S 271A Of The Act Of Inr 67,820/- For Under Reporting By Invoking Clause (E) Of Sub-Section (9) Of Section 270A Of The Act.

Section 143(3)Section 250Section 270ASection 271ASection 274Section 80Section 80I

MEHUL PRAVINCHANDRA SHETH ,MUMBAI vs. DCIT, C.C 1(2), MUMBAI

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

ITA 4702/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Mar 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

Section 10Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 270ASection 274

N.A.M. EXPRESSWAY LIMITED,DELHI vs. DCIT, CIRCLE-5(1), HYDERABAD

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

ITA 2044/HYD/2025[2018-19]Status: DisposedITAT Hyderabad04 Mar 2026AY 2018-19

Bench: the due date provided for filing return of income u/s 139(1) of the Act, which attracts the provisions section 43B, however, the said amount 3

Section 139(1)Section 143(3)Section 270ASection 270A(9)Section 274Section 43B

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

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

RNS POWER LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD-5(1)(1), BENGALURU

In the result appeal filed by the assessee is allowed

ITA 1421/BANG/2025[2020-21]Status: DisposedITAT Bangalore17 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Prasanna Urala, AdvocateFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru
Section 115JSection 119Section 139Section 143Section 270ASection 80

MUSTAFA ALIHUSAIN SUNELWALA,PUNE vs. ITO, WARD-14(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1396/PUN/2025[2022-23]Status: DisposedITAT Pune16 Feb 2026AY 2022-23

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Madhan Thirmanpalli
Section 142(1)Section 144Section 270(9)Section 270ASection 274Section 54F

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

TNCD LLP.,COIMBATORE vs. ITO, NCW-1(1), CHENNAI

In the result, the quantum appeal of the assessee in ITA

ITA 2602/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:2602 & 2603/Chny/2025 िनधा#रण वष# / Assessment Year: 2018-19 Tncd Llp, Ito, 126, Kg House, Vs. Non Corporate Ward -1(1), Arts College Road, Coimbatore. Coimbatore – 641 018. [Pan:Aagft-8799-R] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate &'थ% की ओर से/Respondent By : Ms. R. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date Of Hearing : 20.11.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2026 आदेश /O R D E R

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl.C.I.T
Section 142(1)Section 143Section 143(2)Section 23Section 23(1)Section 24Section 270ASection 36(1)(va)

UDAY UTTAMRAO NEVASE,PUNE vs. THE ASSESSING OFFICER / ASSESSMENT UNIT, PUNE

In the result, appeal of the assessee in ITA No

ITA 2606/PUN/2025[2022-23]Status: DisposedITAT Pune10 Feb 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2606/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Uday Uttamrao Nevase, V The Assessing Officer / Saugandh Niwas, Hind Colony S Assessment Unit, Pune. Lane No.1 A, Bhekrai Nagar, Phursungi, Pune – 412308. Pan: Akqpn1150Q Appellant/ Assessee Respondent /Revenue Assessee By Ca Rohan Gupta Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 16/12/2025 Date Of Pronouncement 10/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 04.09.2025 Emanating From The Penalty Order Passed Under Section 270A, Dated 17.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “Ground 1 Section 270Aa Immunity Cit A Erred In Law By Confirming The Penalty Of Rs 629382 Under Section 270A Without Considering And

Section 143(3)Section 250Section 270A

ACIT, DELHI vs. MANIK WADHWA, UTTAR PRADESH

ITA 4349/DEL/2025[2020]Status: DisposedITAT Delhi05 Feb 2026

Bench: Shri Mahavir Singh, Hon'Ble & Smt. Renu Jauhri, Hon'Ble

Section 119Section 270A

STRIDES PHARMA SCIENCE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 15(3)(1), MUMBAI

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

ITA 5986/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Jan 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 133(6)Section 143(3)Section 250Section 270ASection 270A(9)Section 271ASection 274Section 69C

STRIDES PHARMA SCIENCE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 15(3)(1), MUMBAI

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

ITA 5985/MUM/2025[2021-22]Status: DisposedITAT Mumbai28 Jan 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 133(6)Section 143(3)Section 250Section 270ASection 270A(9)Section 271ASection 274Section 69C

KSHITIJ INTERIORS PVT. LTD.,MUMBAI vs. DCIT-CIRCLE 2(1)(1), MUMBAI

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

ITA 7401/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Jan 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarkshitij Interiors Pvt. Ltd. Dcit- Circle 210, Mogra Village, Old 2(1)(1), Nagardas Road, Mumbai- Vs. Aayakar Bhavan, 400069 Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aabck8174D (Applicant) (Respondent) Assessee By Shri Vishwas Mehendale Revenue By Shri Hemanshu Joshi, Sr. Dr Date Of Hearing 20.01.2026 Date Of Pronouncement 21.01.2026

Section 115JSection 133ASection 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 270A(8)Section 270A(9)(a)

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

LAXMICHAND AND COMPANY,GWALIOR vs. DCIT/ACIT 1(1), GWL, GWALIOR

In the result, assessee’s appeal is allowed

ITA 313/AGR/2025[201718]Status: DisposedITAT Agra15 Jan 2026

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 143(3)Section 145(3)Section 250Section 270ASection 44A

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