Section 271AAD of the Income Tax Act

The decision most relied on for Section 271AAD is Empee Distilleries Ltd. v. ACIT (187 Taxmann 188), cited in 9 of the 28 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

NORTH EAST NE BITUMEN,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

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

ITA 258/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22
Section 271A

NORTH EAST NE BITUMEN,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

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

ITA 257/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22
Section 271A

NORTH EAST NE BITUMEN,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, 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

DCIT, CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTIONS, GREATER NOIDA

In the result, the appeal of the assessee in ITA

ITA 578/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Feb 2026AY 2021-22

Bench: Shri Mahavir Singh & Shri Manish Agarwalasstt. Year: 2021-22 Shiv Shakti Constructions Vs Deputy Commissioner Of Incom- A-142, Omaxe, Nri City, Pari Tax Chowk, Greater Noida, Central Circle-Ii, 2Nd Floor, Arto Complex, Gautam Budh Nagar-201306, Uttar Pradesh Sector-33 Noida-201301 (Appellant) (Respondent) Pan No. Aazfs6406R & Asstt. Year: 2021-22 Deputy Commissioner Of Incom- Vs Shiv Shakti Constructions Tax A-142, Omaxe, Nri City, Pari Central Circle-Ii, Chowk, Greater Noida, 2Nd Floor, Arto Complex, Gautam Budh Nagar-201306, Sector-33 Uttar Pradesh Noida-201301 (Appellant) (Respondent) Pan No. Aazfs6406R

For Appellant: NoneFor Respondent: Ms. Rajinder Kaur, CIT (DR)
Section 132Section 143(3)

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 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

DCIT-CC-8(4), MUMBAI, MUMBAI vs. AKSHAY JAYANTILAL DOSHI, MUMBAI

ITA 6136/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 Jan 2026AY 2022-23

Bench: Shri Amit Shukla& Shri Makarand Vasant Mahadeokardcit-Cc-8(4), Akshayjayantilaldoshi Mumbai 701, Bhoomibldg, Jvpd Room No. 658, 6Th Vs. Scheme Vileparle, Floor, Mumbai- 400056 Aayakarbhawan, Mumbai- 400020, Mumbai Pan/Gir No. Aahpd2867K (Applicant) (Respondent) Assessee By Shri Akshay Jain Revenue By Shrisurendra Mohan, Sr. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 27.01.2026 आदेश / Order Per Makarand Vasant Mahadeokar,Am: This Appeal Is Filed By The Revenue Against The Order Passed By The Learned Commissioner Of Income-Tax (Appeals)–50, Mumbai [Hereinafter Referred To As “Cit(A)”], Dated 31.07.2025, For Assessment Year 2022–23, Whereby The Learned Cit(A) Deleted The Addition Of Rs. 1,25,64,000/- Made By The Assessing Officer Under Section 69A Of The Income-Tax Act, 1961[Hereinafter Referred To As “The Act”] Vide Order Dated 02.06.2023 Passed Under Section 143(3) Of The Act.

Section 115BSection 132Section 143(3)Section 69A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1615/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1614/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1613/CHNY/2025[2018-19]Status: DisposedITAT Chennai01 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

ITA 1548/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PRIVATE LIMITED, CHENNAI

ITA 1817/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Nov 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 139Section 153CSection 250

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SHRI PRAMOD CHORDIA, ALWARPET

In the result, both the appeals of the revenue are dismissed

ITA 2139/CHNY/2025[2021-22]Status: DisposedITAT Chennai24 Oct 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2138&2139/Chny/2025 यनिाारणवर्ा / Assessment Year:2021-22 Assistant Commissioner Of Shri Pramod Chordia Income Tax, Vs. No.112, St. Marys Road, Vidya Central Circle-2(1), Theertha Nagar, Alwarpet, Chennai. Chennai-600 018. [Pan:Aahpp0442L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr.D.Anand, Advocate प्रत्यर्थीकीओरसे/Revenue By : Mr.C.P.Solomon, Jcit

For Appellant: Mr.D.Anand, AdvocateFor Respondent: Mr.C.P.Solomon, JCIT
Section 139Section 271A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SHRI PRAMOD CHORDIA, CHENNAI

In the result, both the appeals of the revenue are dismissed

ITA 2138/CHNY/2025[2021-22]Status: DisposedITAT Chennai24 Oct 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2138&2139/Chny/2025 यनिाारणवर्ा / Assessment Year:2021-22 Assistant Commissioner Of Shri Pramod Chordia Income Tax, Vs. No.112, St. Marys Road, Vidya Central Circle-2(1), Theertha Nagar, Alwarpet, Chennai. Chennai-600 018. [Pan:Aahpp0442L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr.D.Anand, Advocate प्रत्यर्थीकीओरसे/Revenue By : Mr.C.P.Solomon, Jcit

For Appellant: Mr.D.Anand, AdvocateFor Respondent: Mr.C.P.Solomon, JCIT
Section 139Section 271A

QUEEN MERCHANDISE PRIVATE LTD,SURAT vs. DCIT CENTRAL CIRCLE 5(2), MUMBAI

ITA 3687/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Sept 2025AY 2021-22

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Queen Merchandise Pvt. Ltd. Dcit, Cc-5(2) Office No. 102, 1St Floor Room No. 427 S.Y. No. 1105-1107, Tulsi Vs. Kautilya Bhavan Building, Mahidharpura C-41 To C-43, G Somnath Mahadev Ni Sheri Block, Bck, Bandra Surat, Gujarat-395 003. Mumbai-400 051. Pan : Aaacq4048F Appellant Respondent

For Appellant: Shri Annavaran KosuriFor Respondent: Shri Himanshu Gandhi, CA
Section 143(3)Section 145(3)Section 234BSection 270A

FARHEEZ ERUCH AGA,PUNE vs. INCOME TAX OFFICER, WARD-9(1), PUNE, PUNE

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

ITA 1870/PUN/2024[2021-22]Status: DisposedITAT Pune02 Sept 2025AY 2021-22

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

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 133(6)

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 1753/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Aug 2025AY 2020-21

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

For Appellant: Shri Hithesh, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 11Section 119(2)(b)Section 12ASection 139

AADINATH MERCHANDISE PRIVATE LTD,GUJARAT vs. DCIT CENTRAL CIRCLE -5(2), MUMBAI, MUMBAI

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

ITA 2935/MUM/2025[2021-22]Status: DisposedITAT Mumbai16 Jun 2025AY 2021-22

Bench: Shri Sandeep Gosain & Shri Prabhash Shankaraadinath Merchandise V/S. Deputy Commissioner Of Private Ltd., 1St Floor, Sy-1105 Income Tax, Central Circle बनाम To 1107, Office No. 102, Tulsi – 5(2), Kautilyabhavan, Building, Somnathmahadevni Bandrakurla Complex, Sheri Haripura, Mahidharpura, Bandra (East), Mumbai Surat, Gujarat – 395 003 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaoca4521H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Himanshu Gandhi, ARFor Respondent: Shri Rajesh Kumar Yadav (CIT DR)
Section 143(3)Section 144Section 145(3)Section 234ASection 270ASection 271A

Showing 1–20 of 28 · Page 1 of 2