Question 1

What is the leading case on Section 271(1B) of the Income Tax Act?

Accepted Answer

Ms. Madhushree Gupta v. Union of India (317 ITR 107) is the decision most relied on for Section 271(1B), cited in 75 judgments. The Delhi High Court upheld the constitutional validity of Section 271(1B) of the Income-tax Act. For initiating penalty proceedings under Section 271(1)(c), the Assessing Officer's satisfaction is deemed recorded if the assessment or reassessment order includes a direction for such initiation.

Question 2

Which cases are most cited on Section 271(1B)?

Accepted Answer

Ms. Madhushree Gupta v. Union of India (317 ITR 107) — 75 citing judgments; Gian Chand Batia v. DCIT (61 ITD 24) — 5 citing judgments; 447 ITR 743 (Bom) Ganga Iron and Steel Trading Co. v. CIT. 2 (242 Taxmann.com 180) — 3 citing judgments.

Question 3

How many judgments are there on Section 271(1B)?

Accepted Answer

BharatTax indexes 81 ITAT, High Court and Supreme Court judgments that turn on Section 271(1B) of the Income Tax Act, 1961.

Section 271(1B) of the Income Tax Act

Leading authorities on Section 271(1B)

Judgments on Section 271(1B)

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