Section 271AAD of the Income Tax Act

Income-tax Act, 2025: s.444

Section 271AAD of the Income-tax Act, 1961 corresponds to section 444 (Penalty for false entry, etc., in books of account) of the Income-tax Act, 2025.

Read section 444 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 271AAD is Empee Distilleries Ltd. v. ACIT (187 Taxmann 188), cited in 9 of the 32 judgments on BharatTax that turn on this section.

Leading authorities on Section 271AAD

Empee Distilleries Ltd. v. ACIT
187 Taxmann 188 · Reported
9
citing judgments
Kamala Ganapathy Subramaniam v. Collector of Estate Collector of Estate Duty
121 Taxmann 615 · Supreme Court
5
citing judgments

Judgments on Section 271AAD

Tbea Green Energy (India) Private Limited, Ramnagar, Karnataka vs. ACIT, Central Circle 1, Vadodara, Gujarat

ITA 592/AHD/2026[2022-2023]Status: DisposedITAT Ahmedabad01 Oct 2026AY 2022-2023
For Appellant: Shri Aseem Chawla, Sr. AdvocateFor Respondent: Shri Aroon Kumar,CIT-DR
Section 143(1)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

Kanhaiya Lal Agrawal, Kawardha vs. Principal Commissioner of Income Tax, (Central), Bhopal

In the result, appeal of the assessee is partly allowed

ITA 323/RPR/2025[2021-22]Status: DisposedITAT Raipur21 Sept 2026AY 2021-22

Bench: Shri R.K Panda & Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.323/Rpr/2025 "नधा"रण वष" /Assessment Year : 2021-22 Kanahiya Lal Agrawal Near Municipal Counsel, Majgaon Road, Kawardha (C.G.)-491 995 Pan: Ackpa3003F ........अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax (Central), Bhopal

For Appellant: Shri Devesh Poddar, CAFor Respondent: Shri Rituparna Namdeo, CIT-DR
Section 115BSection 143(3)Section 263Section 271ASection 69

Ghanta Srinivas, Guntur vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

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

ITA 173/VIZ/2026[2022-23]Status: DisposedITAT Visakhapatnam21 Aug 2026AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: AQIPG6605R
Section 132Section 143Section 143(3)Section 148Section 270ASection 270A(1)Section 270A(11)Section 270A(9)Section 271ASection 274

Ghanta Srinivas, Guntur vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur.

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

ITA 172/VIZ/2026[2022-23]Status: DisposedITAT Visakhapatnam21 Aug 2026AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: AQIPG6605R
Section 132Section 143Section 143(3)Section 148Section 270ASection 270A(1)Section 270A(11)Section 270A(9)Section 271ASection 274

Aamrakunj Realty Limited, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 111/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad18 Aug 2026AY 2021-22

Bench: Shri Narendra Prasad Sinha & Shri Tapas Ram Misraassessment Year 2021-22

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri Kiran Unavekar, CIT-DR
Section 133(6)Section 143(3)Section 263Section 270ASection 271A

S K Z Developers LLP, Ahmedabad vs. The Dy. CIT, Central Circle-1(4), Ahmedabad

ITA 2640/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2023-24
For Appellant: Shri Biren Shah, AR
Section 143(3)Section 147Section 148Section 151Section 234ASection 269SSection 270ASection 271A

S K Z Developers LLP, Ahmedabad vs. The Dy. CIT, Central Circle-1(4), Ahmedabad

ITA 2639/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2020-21
For Appellant: Shri Biren Shah, AR
Section 143(3)Section 147Section 148Section 151Section 234ASection 269SSection 270ASection 271A

S K Z Developers LLP, Ahmedabad vs. The Dy. CIT, Central Circle-1(4), Ahmedabad

ITA 2638/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2019-20
For Appellant: Shri Biren Shah, AR
Section 143(3)Section 147Section 148Section 151Section 234ASection 269SSection 270ASection 271A

DCIT, Central Circle1.4 Ahmedabad, Ahmedabad vs. S K Z Developers LLP, Ahmeabad

ITA 2536/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2023-24
For Appellant: Shri Biren Shah, AR
Section 143(3)Section 147Section 148Section 151Section 234ASection 269SSection 270ASection 271A

Deputy Commisioner of Income Taz Central Circle 1.4 Ahmeabad, Ahmeabad vs. S K Z Developers LLP, Ahmedabad

ITA 2535/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2020-21
For Appellant: Shri Biren Shah, AR
Section 143(3)Section 147Section 148Section 151Section 234ASection 269SSection 270ASection 271A

Deputy Commisioner of Income Taz Central Circle 1.4 Ahmeabad, Ahmedabad vs. S K Z Developers LLP, Ahmedabad

ITA 2534/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad27 Jul 2026AY 2019-20
For Appellant: Shri Biren Shah, AR
Section 143(3)Section 147Section 148Section 151Section 234ASection 269SSection 270ASection 271A

Arihant Roller Flour Mills, Jind, Haryana vs. Income Tax Officer Ward 1 Jind, Haryana

The appeal of the assessee stand allowed

ITA 942/CHANDI/2026[2018-19]Status: DisposedITAT Chandigarh07 Jul 2026AY 2018-19

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.942/Chandi/2026 (िनधा"रणवष" / Assessment Year: 2018-19) M/S Arihant Roller Flour Mills Ito Ward – 1 बनाम/ Vs. Uchana S.O, Baroda, Jind Kothi No. 1234, Urban Estate Haryana – 126115 Jind, Haryana – 127306 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aamfa-5652-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Nikhil Goyal & Sh. Ashok Goyal (Advocates) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 04-06-2026 घोषणाकीतारीख /Date Of Pronouncement 07-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. By Way Of This Appeal, The Assessee Assails Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr. Commissioner Of Income Tax, Rohtak (Pr. Cit) For The Assessment Year (Ay) 2018-19 Vide Impugned Order Dated 28-03-2026 Proposing Revision Of An Assessment As Framed By Ld. Assessing Officer [Ao] U/S.144 R.W.S. 260 R.W.S. 144B Of The Act On 16-02-2024 After Making Quantum Addition Of Rs.10.06 Lacs.

For Appellant: Sh. Nikhil Goyal and Sh. Ashok GoyalFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR
Section 133(6)Section 139(1)Section 142(1)Section 144Section 148Section 263Section 270A

North East Ne Bitumen, Guwahati vs. The Deputy Commissioner of Income Tax, Circle - 1, Guwahati

In the result, the appeals of the assessee are allowed for statistical

ITA 258/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Ramesh Goenka, ARFor Respondent: Shri Santosh Kumar karnani, DR
Section 271A

North East Ne Bitumen, Guwahati vs. The Deputy Commissioner of Income Tax, Circle - 1, Guwahati

In the result, the appeals of the assessee are allowed for statistical

ITA 257/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Ramesh Goenka, ARFor Respondent: Shri Santosh Kumar karnani, DR
Section 271A

North East Ne Bitumen, Guwahati vs. The Deputy Commissioner of Income Tax, Circle - 1, Guwahati

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 256/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Ramesh Goenka, ARFor Respondent: Shri Santosh Kumar karnani, DR
Section 271A

M/S Care India Solution for Sustainable Development, Delhi vs. DCIT, Central Circle-14, Delhi

ITA 7437/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Mar 2026AY 2016-17

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Pratik Arora, CAFor Respondent: Sh. Amit Jain, CIT-DR
Section 11Section 12ASection 147Section 148Section 148ASection 151Section 25Section 250

Kapil Gupta, Sirmaur vs. ACIT Central Circle Shimla, Shimla

The appeals stand partly allowed in terms of our above order

ITA 1013/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh29 Jan 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1010/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.1011/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) 3. आयकर अपील सं. / Ita No.1012/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं. / Ita No.1013/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Shri Kapil Gupta Acit (Central) C/O M/S Himgiri Beverages बनाम/ Vs. Shimla (Hp) -171001 Kala Amb – 173030 (Hp) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Addpg-0399-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Sh. Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 29-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2020-21 To 2023-24 Arises Out Of Separate Orders Of Learned First

For Appellant: Sh. Ajay Jain (CA) a/w Sh. LoveshFor Respondent: Smt. Kusum Bansal (CIT) & Shri
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 28Section 69Section 69A

Kapil Gupta, Sirmaur vs. ACIT Central Circle Shimla, Shimla

The appeals stand partly allowed in terms of our above order

ITA 1012/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh29 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1010/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.1011/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) 3. आयकर अपील सं. / Ita No.1012/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं. / Ita No.1013/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Shri Kapil Gupta Acit (Central) C/O M/S Himgiri Beverages बनाम/ Vs. Shimla (Hp) -171001 Kala Amb – 173030 (Hp) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Addpg-0399-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Sh. Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 29-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2020-21 To 2023-24 Arises Out Of Separate Orders Of Learned First

For Appellant: Sh. Ajay Jain (CA) a/w Sh. LoveshFor Respondent: Smt. Kusum Bansal (CIT) & Shri
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 28Section 69Section 69A

Kapil Gupta, Sirmaur vs. ACIT Central Circle Shimla, Shimla

The appeals stand partly allowed in terms of our above order

ITA 1011/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh29 Jan 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1010/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.1011/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) 3. आयकर अपील सं. / Ita No.1012/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं. / Ita No.1013/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Shri Kapil Gupta Acit (Central) C/O M/S Himgiri Beverages बनाम/ Vs. Shimla (Hp) -171001 Kala Amb – 173030 (Hp) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Addpg-0399-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Sh. Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 29-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2020-21 To 2023-24 Arises Out Of Separate Orders Of Learned First

For Appellant: Sh. Ajay Jain (CA) a/w Sh. LoveshFor Respondent: Smt. Kusum Bansal (CIT) & Shri
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 28Section 69Section 69A

Kapil Gupta, Sirmaur vs. ACIT Central Shimla, Shimla

The appeals stand partly allowed in terms of our above order

ITA 1010/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh29 Jan 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1010/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.1011/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) 3. आयकर अपील सं. / Ita No.1012/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं. / Ita No.1013/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Shri Kapil Gupta Acit (Central) C/O M/S Himgiri Beverages बनाम/ Vs. Shimla (Hp) -171001 Kala Amb – 173030 (Hp) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Addpg-0399-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Sh. Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 29-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2020-21 To 2023-24 Arises Out Of Separate Orders Of Learned First

For Appellant: Sh. Ajay Jain (CA) a/w Sh. LoveshFor Respondent: Smt. Kusum Bansal (CIT) & Shri
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 28Section 69Section 69A