Section 271(1) of the Income Tax Act

The decision most relied on for Section 271(1) is (iv) HEIRS AND LRS OF LATE LAXMANBHAI S. PATEL v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT (327 ITR 290), cited in 54 of the 32 judgments on BharatTax that turn on this section.

Leading authorities on Section 271(1)

(iv) HEIRS AND LRS OF LATE LAXMANBHAI S. PATEL v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT
327 ITR 290 · 2010 · High Court
54
citing judgments

An addition made in an assessment cannot be sustained if it is based on a third-party statement recorded behind the assessee's back without providing a copy or an opportunity for cross-examination, as this constitutes a violation of the principles of natural justice.

CIT v. Smt. Sumitra Devi
102 DTR 342 · 2014 · High Court
53
citing judgments

To disallow long-term capital gains, the Assessing Officer must rely on cogent proof, not mere suspicion or presumption, regarding share price manipulation or the nature of the companies involved.

120 ITR 001, (SC) 7. B.N. Sharma Vs. CIT, 226 ITR 442, (SC) 8. Engineering Impex (P) Ltd. v. DD Sharma
195 ITR 1 · 1992 · Supreme Court
20
citing judgments
CIT v. Anirudh Narayan Agrawal
219 Taxmann 126 · 2013 · High Court
20
citing judgments
CIT v. Chennai Metro Rail Ltd.
92 Taxmann.com 329 · 2018 · High Court
11
citing judgments
12. In N.A. Malbary and Bros. v. Commissioner of Income- Tax, Bombay North
51 ITR 295 · 1964 · Supreme Court
7
citing judgments
PCIT Vs. Smt. Krishna Devi-(2021) 431 ITR 361 (Del) v. CIT Vs. Smt. Sumitra Devi
213 Taxmann 178 · 2013 · High Court
6
citing judgments
Pravinchandra A. Shah v. ITO
154 Taxmann.com 616 · 2023 · High Court
5
citing judgments

Judgments on Section 271(1)

P CUBE CONSTRUCTION PRIVATE LIMITED,MUMBAI vs. DCIT CIR.13(1)(2),MUMBAI, MUMBAI

ITA 7407/MUM/2025[2011-12]Status: DisposedITAT Mumbai02 Feb 2026AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Shailesh Sethi, CAFor Respondent: Shri Virabhadra Mahajan, (Sr. DR)

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

MUDIYILATHU RADHAKRISHNAKURUP RESMIKALA,CHENGANNOOR vs. ITO, WARD-2, THIRUVALLA, THIRUVALLA

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 725/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Lokanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12A(1)(ac)Section 139(1)Section 144Section 271(1)Section 271(1)(c)Section 282(1)

MUDIYILATHU RADHAKRISHNAKURUP RESMIKALA,CHENGANNOOR vs. ITO, WARD-2, THIRUVALLA, THIRUVALLA

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 722/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Nov 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Lokanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12A(1)(ac)Section 139(1)Section 144Section 271(1)Section 271(1)(c)Section 282(1)

BALA DEVI,JAIPUR RURAL vs. ITO, JAIPUR

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

ITA 1306/JPR/2025[2013-2014]Status: DisposedITAT Jaipur12 Nov 2025AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No.1306/JPR/2025 निर्धारणवर्ष / AssessmentYear : 2013-14 Smt. Bala Devi Dhani :Kankaraiwali, Saravatpura Gram: Amer, Via: Kalwad, Tehsil: Amer Jaipur 303 706 (Raj) Vs. बनाम The ITO Ward 7(4) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: CPCPD 3195 L अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Shyam Sunder Jangid, Advocate राजस्व की ओरसे/Revenue by: Mrs. Harshi

For Appellant: Shri Shyam Sunder Jangid, AdvocateFor Respondent: Mrs. Harshita Choudhary, Addl.CIT (DR)
Section 148

HIGH VOIT ELECTICALS P LTD ,MUMBAI vs. INCOME TAX OFFICER WARD -1 , PALGHAR

In the result, the appeal is dismissed

ITA 4465/MUM/2025[2013-14]Status: DisposedITAT Mumbai03 Nov 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 142(1)Section 143(3)Section 147Section 250Section 271(1)(b)

LATE SHRI SHAKTI SINGH THROUGH LEGAL HEIR SMT. VIDHYA RATHORE,JAIPUR vs. ITO, WARD-3(2), JAIPUR

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

ITA 892/JPR/2025[2010-11]Status: HeardITAT Jaipur29 Oct 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dileep Shivpuri, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 250Section 271(1)Section 49

VAIBHAV BHARGAVA,THANE vs. PRINCIPAL COMMISSIONER OF INCOME TAX MUMBAI-27, VASHI, NAVI MUMBAI

In the result, appeal of the assessee is allowed

ITA 2540/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Oct 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Viraj Mehta, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 139Section 143(3)Section 147Section 148Section 148ASection 263Section 270A

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

ITA 1106/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12
Section 271(1)Section 271CSection 69Section 69A

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

ITA 1105/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12
Section 271(1)Section 271CSection 69Section 69A

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,EAST GODHAVARI vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

ITA 293/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2018-19

Bench: Shri Ravish Sood, Hon'Ble & Shri S Balakrishnan, Hon'Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ष/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna Mohana Rao Koduri V. Acit - Circle – 1 Ayakkar Bhawan Veerabadhrapuram Rajahmundry – 533105 Andhra Pradesh Flat No. 201, Sri Towers Nh-16 Venkateswara Nagar Syamalanagar East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ष/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi Prasad Koduri V. Acit - Circle – 1 Ayakkar Bhawan Veerabadhrapuram Rajahmundry - 533105 Andhra Pradesh 81-10-3/6, Venkateswaranagar Near Ima Halla, Danavaipeta East Godavari District Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented By Smt Hemalatha K, Ca राजस्व का प्रतिनिधित्व/ Department Represented By Shri Badicala Yadagiri, Cit(Dr) सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing 05.08.2025 घोषणा की तारीख/Date Of Pronouncement 22.08.2025

Section 263

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 290/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

SHAILESH BALDEVBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(2)(5) NEW WARD- 2(1)(2), AHMEDABAD

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

ITA 972/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad30 Jul 2025AY 2010-11

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal(Assessment Year: 2010-11 Shailesh Baldevbhai Patel, The Income Tax Officer, Vs. Bunglow No.1, Ghanshyam Ward-2(2)(5), Nivas, New Ward 2(1)(2) Near Sanskrut Bunglow, Ahmedabad. Moteras, Ahmedabd-380005. [Pan :Afjpp0885 L] (Appellant) .. (Respondent) Appellant By : Shri D.K Parikh, Ar Respondent By: Shri B.P Makwana, Sr. Dr Date Of Hearing 16.07.2025 Date Of Pronouncement 30.07.2025 O R D E R

For Appellant: Shri D.K Parikh, ARFor Respondent: Shri B.P Makwana, Sr. DR
Section 271(1)Section 271(1)(c)Section 54B

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

SAFE INFRACON PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-6(2), JAIPUR, JAIPUR

Appeal of the appellant are hereby dismissed’’

ITA 1334/JPR/2024[2010-11]Status: DisposedITAT Jaipur23 Jun 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dilip Shivpuri, Advocate and Shri Utkarsh Shara, AdvocateFor Respondent: Shri Anoop Singh, Addl. CIT-DR
Section 143(2)Section 147Section 148Section 245BSection 69CSection 6C

ABHINEY RAVINDRA SINGH,MUMBAI vs. INCOME TAX OFFICER WARD-22(1)(6), MUMBAI, MUMBAI

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

ITA 5978/MUM/2024[2013-14]Status: DisposedITAT Mumbai11 Jun 2025AY 2013-14

Bench: Shri Narender Kumar Choudhryassessment Year: 2013-14

For Appellant: Shri Sunil Kumar Agrawal, Ld.ARFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R
Section 115BSection 147Section 148Section 234ASection 250Section 271(1)Section 274Section 69C

SHRI SANJAYBHAI RAMJIBHAI PATEL,,BHAVNAGAR vs. ITO, WARD-1(5),, BHAVNAGAR

ITA 454/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

SMT. SHITAL SANJAYBHAI PATEL,BHAVNAGAR vs. ITO, WARD-1(5),, BHAVNAGAR

ITA 453/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

SHRI JIGNESH RAMJIBHAI PATEL,BHAVNAGAR vs. ITO, WARD-1(2),, BHAVNAGAR

ITA 452/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

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