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

Vikram Singh v. Cit (111 Taxmann.com 119) — 45 citing judgments; Vikram Singh v. CIT (111 Taxmann.com 120) — 45 citing judgments; 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT (331 ITR 116) — 45 citing judgments; ITR 223 (All); Arun Kumar Maheshwari v. ITO (8 Taxmann.com 253) — 45 citing judgments; Sandeep Chandak v. PCIT (93 Taxmann.com 406) — 36 citing judgments.

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

BharatTax indexes 48 ITAT, High Court and Supreme Court judgments that turn on Section 271AAB(1A) of the Income Tax Act, 1961.

Section 271AAB(1A) of the Income Tax Act

Q: What is the leading case on Section 271AAB(1A) of the Income Tax Act?

Vikram Singh v. Cit (111 Taxmann.com 119) is the decision most relied on for Section 271AAB(1A), cited in 45 judgments. An Additional Commissioner's sanction is valid for issuing a notice under Section 148, as the definition of 'Joint Commissioner' in Section 2(28C) is inclusive and encompasses an Additional Commissioner. Therefore, a notice issued with such sanction is not without jurisdiction.

The decision most relied on for Section 271AAB(1A) is Vikram Singh v. Cit (111 Taxmann.com 119), cited in 45 of the 48 judgments on BharatTax that turn on this section.

Leading authorities on Section 271AAB(1A)

Vikram Singh v. Cit

111 Taxmann.com 119 · 2019 · High Court

citing judgments

An Additional Commissioner's sanction is valid for issuing a notice under Section 148, as the definition of 'Joint Commissioner' in Section 2(28C) is inclusive and encompasses an Additional Commissioner. Therefore, a notice issued with such sanction is not without jurisdiction.

Vikram Singh v. CIT

111 Taxmann.com 120 · Supreme Court

citing judgments

Previous approval of the Additional CIT is required to pass an assessment order under Chapter XIV-B of the Income Tax Act. The Additional CIT is a competent authority to grant this approval.

285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT

331 ITR 116 · 2011 · High Court

citing judgments

ITR 223 (All); Arun Kumar Maheshwari v. ITO

8 Taxmann.com 253 · 2010 · Reported

citing judgments

Cases cited together with Arun Kumar Maheshwari v. ITO, including Dharam Pal Singh Rao v. ITO and Smt. Maya Rastogi v. CIT, are used to support a finding that there is no merit in an appeal, indicating a consistent legal position across multiple High Court judgments.

Sandeep Chandak v. PCIT

93 Taxmann.com 406 · 2018 · Supreme Court

citing judgments

Penalty under section 271AAB cannot be automatically levied based solely on an admission of income, especially if the circumstances differ from those in the cited judgment where incriminating materials were also seized.

Shiv Bhagwan Gupta v. ACIT

125 Taxmann.com 306 · 2021 · Reported

citing judgments

Judgments on Section 271AAB(1A)

HOME CONSTRUCTION CO, LUDHIANA,LUDHIANA vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

In the result, appeal of the Assessee is allowed

ITA 615/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh11 Feb 2026AY 2022-2023

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 132Section 139(1)Section 271A

ANNE MANOJ CHOWDARY,HYDERABAD vs. DCIT., CENTER CIRCLE-1(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1437/HYD/2025[2019-20]Status: DisposedITAT Hyderabad19 Dec 2025AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1437/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Shri Anne Manoj Chowdary Vs. Dy. Cit Hyderabad Central Circle 1(4) Pan:Ainpc5963B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Phaneendra Nag, Ca राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Phaneendra Nag, CAFor Respondent: : Shri Waseem UR Rehman, Sr. DR

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 271ASection 69A

S.R. RAVISHANKAR,CHAMARAJPET, BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appeal filed by the assessee is dismissed

ITA 1085/BANG/2025[2015-16]Status: DisposedITAT Bangalore13 Nov 2025AY 2015-16

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan Kassessment Year : 2015-16 Shri. S. R. Ravishankar, Vs. Acit, No.80, 1St Main Road, Central Circle – 2(4), Chamarajpet, Bengaluru- 560018. Bangalore. Pan : Aclpr 5363 C Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 25.09.2025 Date Of Pronouncement : 13.11.2025

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 132Section 132(4)Section 143(2)Section 153ASection 271A

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

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

ITA 553/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

ITA 417/JODH/2025[2012-13]Status: DisposedITAT Jodhpur26 Jun 2025AY 2012-13

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR

Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 250Section 68

SUDHIR KUMAR SHARMA,NOIDA vs. DCIT CENTRAL CIRCLE, GHAZIABAD

The appeals are allowed and the additions are deleted

ITA 2363/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 153ASection 69A

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

DEV WINE SALES CORPORATION,NEW DELHI vs. DCIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA No

ITA 2398/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Jun 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2020-21 Dev Wine Sales Corporation, Vs. Dcit, 10A/15 Shakti Nagar, Circle-Ii, New Delhi Faridabad Pin 1100 19 Pan No. Aalfd1161A (Appellant) (Respondent)

For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 115BSection 127Section 132Section 132(4)Section 139(4)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153A

SANJAY AWATHARE,MAHARASTRA vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals for the A

ITA 1281/HYD/2024[2020-21]Status: DisposedITAT Hyderabad03 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1278 To 1281/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21) Shri Sanjay Awathare Vs. Acit Chandrapur (Ms) Central Circle 2(4) Pan:Akwpa7660C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate A.V. Raghuram राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 02/06/2025 घोषणा की तारीख/Pronouncement: 03/06/2025 आदेश/Order Per Vijay Pal Rao

For Appellant: Advocate A.V. RaghuramFor Respondent: : Shri Srinath Sadanala, DR

Section 132ASection 153ASection 68

SANJAY AWATHARE,MAHARASTRA vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals for the A

ITA 1280/HYD/2024[2019-20]Status: DisposedITAT Hyderabad03 Jun 2025AY 2019-20

For Appellant: Advocate A.V. RaghuramFor Respondent: : Shri Srinath Sadanala, DR

Section 132ASection 153ASection 68

SANJAY AWATHARE,MAHARASTRA vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals for the A

ITA 1279/HYD/2024[2018-19]Status: DisposedITAT Hyderabad03 Jun 2025AY 2018-19

For Appellant: Advocate A.V. RaghuramFor Respondent: : Shri Srinath Sadanala, DR

Section 132ASection 153ASection 68

SANJAY AWATHARE,MAHARASTRA vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals for the A

ITA 1278/HYD/2024[2017-18]Status: DisposedITAT Hyderabad03 Jun 2025AY 2017-18

For Appellant: Advocate A.V. RaghuramFor Respondent: : Shri Srinath Sadanala, DR

Section 132ASection 153ASection 68

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, LUDHIANA, LUDHIANA vs. LEEFORD HEALTHCARE LTD., PUNJAB, LUDHIANA

The appeal of the department is dismissed

ITA 551/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 May 2025AY 2018-19

Bench: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 549/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Dy. Commissioner of Income Tax बनाम Central Circle 3, Ludhiana Punjab Amit Kumar C/o Leeford Healthcare Ltd., LEO House, DugriDhadra Road, Shaheed Bhagat Singh Nagar, Ludhiana स्थायी लेखा सं/ . PAN NO: ACBPK3657Q अपीलार्थी/ Appellant प्रत्यर्थी / Respondent Cross Objection No. 23/Chd/2024 In (आयकर अपील सं/ . ITA No. 549/Chd/2024) निर्धारण वर्ष / Assessment Year : 2

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Hitesh Bhakoo, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 132Section 271Section 271A

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, LUDHIANA, PUNJAB, LUDHIANA vs. AMIT KUMAR, LUDHIANA

The appeal of the department is dismissed

ITA 549/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 May 2025AY 2018-19

Bench: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 549/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Dy. Commissioner of Income Tax Central Circle 3, Ludhiana Punjab बनाम Amit Kumar C/o Leeford Healthcare Ltd., LEO House, DugriDhadra Road, Shaheed Bhagat Singh Nagar, Ludhiana स्थायी लेखा सं/ . PAN NO: ACBPK3657Q अपीलार्थी/Appellant प्रत्यर्थी / Respondent Cross Objection No. 23/Chd/2024 In (आयकर अपील सं/ . ITA No. 549/Chd/2024) निर्धारण वर्ष / Assessment Year : 20

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Hitesh Bhakoo, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 132Section 271Section 271A

SANJEEV KUMAR GARG,NEW DELHI vs. DCIT, CENTRAL CIRCLE 20, DELHI

In the result, the appeal of the assessee is partly allowed

ITA 130/DEL/2023[2019-20]Status: DisposedITAT Delhi27 May 2025AY 2019-20

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh[Assessment Year: 2019-20]

Section 115BSection 131Section 143(3)Section 153ASection 271ASection 69A

PRASHANTKANTILAL SURANA,NASHIK vs. ACIT CIRCLE 2, NASHIK

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

ITA 2668/PUN/2024[2018-19]Status: DisposedITAT Pune26 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2668/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Prashant Kantila Surana V The Acit, Legal Heir Of Kantilal Surana, S. Central Circle-2, Nashik. Shastri Nagar, Lasalgaon, Tal.Niphad, Dist.Nashik – 422306. Maharashtra. Pan: Acyps1819F Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Abhinay Kumbhar –Cit & Shrio Vinod Pawar – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 26/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal), Pune-12 Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19, Dated 26.11.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 133ASection 250Section 271A

DAGGUBATI VENKATESH,CHENNAI vs. DCIT., CENTRAL CIRCLE -1(2), HYDERABAD

ITA 643/HYD/2023[2015-16]Status: DisposedITAT Hyderabad19 Mar 2025AY 2015-16

For Appellant: Shri A. Srinivas, ARFor Respondent: Smt. M.Narmada, CIT-DR

FUTURE GAMING AND HOTEL SERVICES P LTD,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

The appeal stand allowed in terms of our above order

ITA 950/CHNY/2024[2019-20]Status: DisposedITAT Chennai31 Jan 2025AY 2019-20

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.950/Chny/2024 (िनधा*रणवष* / Assessment Year: 2019-20) M/S. Future Gaming & Hotel Acit बनाम/ Services Private Limited Central Circle-2, 54, Mettupalayam Road, Coimbatore. Vs. Gn Mills Post, Coimbatore-641 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-9751-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : S/Shri S. Sridhar & N. Arjun Raj (Advocate) - Ld. Ars " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Cit-Dr A/W Ms. Anitha (Addl. Cit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: S/Shri S. Sridhar & N. Arjun Raj (Advocate) - LdFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. CIT-DR a/w Ms. Anitha (Addl. CIT) – Ld.

Section 153ASection 271A

ASHFAQUE AHMED MECCA,CHENNAI vs. ACIT, CENTRAL CIRCLE 1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 3100/CHNY/2024[2022-23]Status: DisposedITAT Chennai21 Jan 2025AY 2022-23

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

For Respondent: Shri Vinod D. Mudaliar, JCIT

Section 139(1)Section 148Section 2(24)(iv)Section 37(1)

ASHFAQUE AHMED MECCA,CHENNAI vs. ACIT, CENTRAL CIRCLE 1(1), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 3099/CHNY/2024[2021-22]Status: DisposedITAT Chennai21 Jan 2025AY 2021-22

Bench: Shri George George Kand Shri Manoj Kumar Aggarwal

For Respondent: Shri Vinod D. Mudaliar, JCIT

Section 139(1)Section 148Section 2(24)(iv)Section 37(1)

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