Section 270AA of the Income Tax Act

The decision most relied on for Section 270AA is PCIT v. Sahara India Life Insurance Co. Ltd. (432 ITR 84), cited in 182 of the 97 judgments on BharatTax that turn on this section.

Leading authorities on Section 270AA

PCIT v. Sahara India Life Insurance Co. Ltd.
432 ITR 84 · 2021 · High Court
182
citing judgments

The Assessing Officer's failure to specify the exact limb (i.e., concealment of income or furnishing inaccurate particulars) in the show-cause notice issued under Section 274 for penalty under Section 271(1)(c) vitiates the entire penalty proceedings.

Rajesh Kumar v. CIT
27 SCC 181 · 2007 · Reported
57
citing judgments

Principles of natural justice must be implicitly followed by statutory authorities when their actions lead to civil or adverse consequences, even if not explicitly provided in the statute. This applies to mandatory provisions like Section 271(1)(c) that impose significant penalties.

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

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

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.

HCIL Arsspl Triveni (JV) v. ACIT (
274 ITR 603 · 2005 · High Court
21
citing judgments
CIT v. ECS Ltd.
336 ITR 162 · 2011 · High Court
21
citing judgments
PCIT v. Rajkumar Gulab Badgujar
111 Taxmann.com 256 · 2019 · High Court
18
citing judgments
Mumbai) 3. ITO v. Rasiklal N Satra
98 ITD 335 · 2006 · ITAT
17
citing judgments
159 Taxman 26 (P & H) (iii) S.M.J. Housing v. CIT
111 Taxmann.com 257 · 2019 · Supreme Court
15
citing judgments

Judgments on Section 270AA

RAHUL SAUNIK,MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 61/MUM/2026[2017-2018]Status: DisposedITAT Mumbai17 Apr 2026AY 2017-2018

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarrahul Saunik Ito Ward - 24(3)(1), 81 Santosh Tower, Mumbai Lokhandwala, 3Rd Cross Vs. Piramal Chamber, Lane, Andheri (W), Mumbai-400 012. Mumbai – 400 053 Pan/Gir No. Aslps2176G (Applicant) (Respondent) Assessee By Shri Jatin Shah, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 139(1)Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 270ASection 270A(2)Section 270A(2)(b)

SRI AMMAN TEXTILES,ERODE vs. ITO, WARD-2(1), ERODE

In the result, the appeal of the assessee is allowed

ITA 3198/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Mar 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3198/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Sri Amman Textiles, Vs. The Income Tax Officer, 5/1A, Panapalayam, Sirukalanchi Post, Ward 2(1), Uthukuli Via Perunthurai Tk, Erode. Erode 638 751. [Pan: Acufs3395L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.C. Ravi Krishnan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.02.2026 घोषणा की तारीख /Date Of Pronouncement : 13.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.09.2025 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 6 Grounds Of Appeal Amongst Which Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In 2

For Appellant: Shri N.C. Ravi Krishnan, Advocate (Virtual)For Respondent: Ms. T. Mythili, JCIT
Section 147Section 148

SHREE SWATI TEXDYES PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2222/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rameshwar P Meena, Sr. DRFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 14ASection 270ASection 40

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

MEDA LAKSHMINARAYANA SETTY NAVEEN KUMAR,MYSORE vs. INCOME TAX OFFICER, CIRCLE-1(1) & TPS, MYSORE

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

ITA 1795/BANG/2025[2018-19]Status: DisposedITAT Bangalore25 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan Kassessment Year :2018-19 Mr. Meda Lakshminarayana Setty Vs. Ito, Naveen Kumar, Circle – 1(1) & Tps, Fat No.305, Bougainvilla, Sankalp Mysore. Central Park, Yadavagiri, Mysore – 570 009. Pan : Ablpn 5943 K Appellant Respondent

For Appellant: Shri. Siddesh N Gaddi, CAFor Respondent: Shri. K. Subramanian, JCIT(DR)(ITAT), Bangalore
Section 139(1)Section 148Section 270A

MEGHAL RAJESHKUMAR THAKOR,AHMEDABAD vs. THE ITO, WARD-6(1)(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 2655/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2018-19

Bench: Ms. Suchitra Kambleassessment Year 2018-19

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 148Section 154Section 270ASection 270A(7)

JOYDEEP MUKHERJEE,PRESENTLY RESIDING AT USA vs. DCIT, INTL TAXATION CIRCLE 1(2), BANGALORE, BMTC BUILDING, KORAMANGALA

The appeal of the assessee is allowed for statistical purposes

ITA 2017/BANG/2025[2018-19]Status: DisposedITAT Bangalore23 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2018-19 Joydeep Mukherjee, Vs. The Deputy Commissioner A 202, Prestige St. Johns Woods Of Income Tax Apt., 80, St. Johns Cross Road, International Taxation, Circle 1(2), Bengaluru South 560 029. Bangalore. Pan: Aawpm 7656E

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri K. Saravanan, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 144Section 147Section 148Section 270ASection 276C

NAUSHAD ALI ABDUL HAQ SHAIK,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7339/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

NAUSHAD ALI ABDUL HAQ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7338/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

AKANSHA YOGESH DESHMUKH,BPCL STAFF COLONY vs. ITO/DCIT INTERNATIONAL TAXATION MUMBAI, INCOME TAX BUILDING

ITA 8949/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 115BSection 144Section 147Section 148Section 250Section 250(6)

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

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

SANTHOSH ABRAHAM,CHENNAI vs. ITO, WARD-1,, KANCHEEPURAM

In the result, the appeal filed by the assessee is allowed and the stay application filed by the assessee is dismissed

ITA 3950/CHNY/2025[2020-21]Status: DisposedITAT Chennai12 Feb 2026AY 2020-21

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3950/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 & S.A. No. 137/Chny/2025 [In Ita No. 3950/Chny/2025] Shri Santhosh Abraham, The Income Tax Officer, 21, Morrison 2Nd Street, Vs. Ward 1, Alandur, Chennai – 600 016. Kancheepuram. Pan: Aijpa 0742L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N.Sai Sathiyabama, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 11.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 12.02.2026

For Appellant: Shri N.Sai Sathiyabama, AdvocateFor Respondent: Ms. Gouthami Manivasagam
Section 139Section 147Section 148Section 250Section 270Section 270ASection 274

S S R S MEM EDU SOCIETY,SOUTH EXTENSION PART-II vs. ACIT, NEW DELHI

ITA 3064/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआयअसं.3064/दिल्ली/2025 (नि.व. 2018-19)

For Appellant: Shri V.K Tulsian, Chartered Accountant (Virtual)For Respondent: Shri Om Prakash, Sr. DR
Section 270A

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

M/S. CITADINES OMR APARTHOTEL PRIVATE LIMITED,CHENNAI vs. ITO CORP WARD 1(3), CHENNAI

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

ITA 303/CHNY/2026[2018-19]Status: DisposedITAT Chennai10 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.303/Chny/2026 & Sa No.29/Chny/2026 (Arising Out Of Ita No.303/Chny/2026) िनधा$रण वष$ /Assessment Year: 2018-19 M/S. Citadines Omr Aparthotel Pvt. The Income Tax Officer, Ltd., Vs. Corporate Ward-1(3), No.94, Somerset Greenways, Chennai. Sathyadev Avenue, Raja Annamalaipuram, Chennai – 600 028. Pan: Aadcr 5653C

For Respondent: Ms. R. Anitha, Addl. CIT
Section 143(3)Section 250Section 263Section 270ASection 270A(6)(a)Section 40A(7)

KUMUD BAJAJ,HYDERABAD vs. ITO, WARD-1, KHAMMAM

In the result, appeal filed by the assessee is dismissed

ITA 782/HYD/2025[2016-17]Status: DisposedITAT Hyderabad06 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.782/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Kumud Bajaj, Vs. Income Tax Officer, Hyderabad. Ward-1, Pan: Acepb3914A Khammam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Smt. S. Sandhya, Advocate राज" व "वारा/Revenue By: Shri K. Vamsi Krishna, Sr. Ar

For Appellant: Smt. S. Sandhya, AdvocateFor Respondent: Shri K. Vamsi Krishna, Sr. AR
Section 142(1)Section 147Section 148Section 69A

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1838/BANG/2025[2016-17]Status: DisposedITAT Bangalore22 Jan 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1837/BANG/2025[2015-16]Status: DisposedITAT Bangalore22 Jan 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

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