Section 271BA of the Income Tax Act

The decision most relied on for Section 271BA is (CIT v. C. Parakh & Co. (India) Ltd. (29 ITR 661), cited in 73 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 271BA

(CIT v. C. Parakh & Co. (India) Ltd.
29 ITR 661 · 1956 · Supreme Court
73
citing judgments

An assessee is not estopped from claiming a legally permissible deduction merely due to their prior accounting treatment or initial stance taken in the return. The correct legal position regarding an assessee's entitlement to a deduction always prevails, as there can be no estoppel against a statute or settled law.

R.B. Jessaram Fatehchand v. CIT
81 ITR 409 · 1971 · High Court
15
citing judgments

Judgments on Section 271BA

SATYABRATA PANDA,GANJAM vs. INCOME TAX OFFICER, WARD-1, BERHAMPUR

ITA 473/CTK/2025[2018-19]Status: DisposedITAT Cuttack16 Mar 2026AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2018-19 Satyabrata Panda Ito, Ward-1, Berhampur Vs Banglow Street, Khallikote, Ganjanm, Odisha-761030. (Pan: Aszpp1645H) (Appellant) (Respondent)

For Appellant: Shri Chitrasen Parida, ARFor Respondent: Shri Shakeer Ahamed, Sr. DR
Section 269SSection 269TSection 271BSection 271DSection 273B

RAMESH CHANDRA DETHALIYA,POLIAIKALAN vs. INCOME TAX OFFICER, SHAJAPUR, SHAJAPUR

ITA 629/IND/2025[2010-11]Status: DisposedITAT Indore03 Feb 2026AY 2010-11

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

VODAFONE INDIA SERVICES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the grounds of

ITA 5888/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-23

Bench: Shri Pawan Singhshri Girish Agrawal(Physical Hearing) Vodafone India Services Private Dcit Circle-8(3)(1) Mumbai, Aayakar Bhawan, Limited, 201-206, 2Nd Floor, M.K. Road, Mumbai-400020 Shiv Smriti Chambers, Vs 49/A, Anne Besant Road, Above Corporation Bank, Worli, S.O. Mumbai-400018, Maharashtra Pan: Aaacz 1849 D Appellant (Respondent) Assessee Represented By : Shri Ajit Jain Advocate Department Represented By : Shri Pankaj Kumar Cit-Dr Date Of Hearing : 09.12.2025 Date Of Pronouncement Of Order : 30.01.2026

Section 143(3)Section 144CSection 254(1)Section 270Section 271

BRIGHTCOM GROUP LIMITED (FORMERLY KNOWN AS LYCOS INTERNET LIMITED),HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(1),, HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 1862/HYD/2017[2013-14]Status: DisposedITAT Hyderabad03 Dec 2025AY 2013-14
Section 145Section 92BSection 92C

FAIRDEAL MEDICAL AND GENERAL STORES ,MUMBAI vs. INCOME OFFICER 24(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 5495/MUM/2025[2017-18]Status: DisposedITAT Mumbai15 Oct 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Ms. Karuna Shridhankar, C.AFor Respondent: Ms. Kavitha Kaushik, Sr. D/R
Section 142(1)Section 144Section 271ASection 271BSection 44A

M/S. TBEA SHENYANG TRASFORMER GROUP COMPANY LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INT. TAX.,, VADODARA

Appeal is dismissed

ITA 121/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2013-14

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2013-2014 M/S.Tbea Shenyang Transformer Dcit, International Group Company Limited Vs. Taxation Tbea Green Energy Park Vadodara. National Highway No.8 Village : Miyagam Karjan Vadodara Pan : Aadct 4557 F (Applicant) (Responent) : Assessee By Ms.Amrin Pathan, Ar : Shri Mahesh Shah, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 29/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/10/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Arises From The Assessment Order Dated 07.11.2017 Passed By The Deputy Commissioner Of Income Tax, International Taxation, Vadodara [Hereinafter Referred To As “Assessing Officer Or Ao”], Under Section 143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 For Assessment Year 2013-14 In Accordance With The Directions Of The Dispute Resolution Panel – 2, Mumbai [Hereinafter Referred To As “Drp”]

Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(2)Section 144C(5)Section 271(1)(c)Section 92BSection 92CSection 92E

IVY SOFTWARE DEVELOPMENT SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(1), HYDERABAD

In the result, the ground no

ITA 73/HYD/2022[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(2)Section 143(3)Section 144C(5)

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

ITA 1179/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14

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

For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 115BSection 144Section 147Section 148Section 151Section 234ASection 250Section 69

SEQUENCE DESIGN (INDIA) PRIVATE LIMITED,PUNE MAHARASHTRA vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 2106/PUN/2024[2015-2016]Status: DisposedITAT Pune16 May 2025AY 2015-2016

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2106/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri Nikhil PathakFor Respondent: Shri Manish Mehta
Section 143(1)(a)Section 143(3)Section 250Section 271ASection 273BSection 92D(1)

OAKTON GLOBAL TECHNOLOGY SERVICES CENTRE (I) PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 32/HYD/2019[2014-15]Status: DisposedITAT Hyderabad16 Apr 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ravi Bharadawaj, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 92B

OAKTON GLOBAL TECHNOLOGY SERVICES CENTRE (INDIA) PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 2130/HYD/2017[2013-14]Status: DisposedITAT Hyderabad16 Apr 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ravi Bharadawaj, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 92B

ARCHANA PRASHANT DATE,PUNE vs. ITO, WARD 11(1), PUNE, PUNE

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

ITA 2472/PUN/2024[2013-14]Status: DisposedITAT Pune05 Mar 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2472/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 144Section 147Section 250Section 271(1)(b)Section 274

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 322/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 321/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

PRIYA BLUE INDUSTRIES PVT.LTD.,BHAVNAGAR vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 75/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 132Section 143(3)Section 153ASection 250Section 271BSection 273BSection 92E

NILONS ENTERPRISES PVT.LTD,PUNE vs. WARD 2(4), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 1600/PUN/2024[2016-17]Status: DisposedITAT Pune15 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 143(3)Section 269TSection 271E

WESTERN DIGITAL TECHNOLOGIES INC,USA vs. DEPUTY COMMISSIONER OF INCOMER TAX, INTERNATIONAL TAXATION, CIRCLE-2(1) , BENGALURU

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

ITA 344/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri Sridhar E, CIT (DR)
Section 234ASection 270A

BANSAL CLASSES PRIVATE LIMITED,KOTA RAJASTHAN vs. ACIT CIRCLE-1 KOTA, KOTA RAJASTHAN

ITA 331/JPR/2023[2014-15]Status: DisposedITAT Jaipur30 Sept 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Shravan Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR
Section 271BSection 92C

STANDEX EUROPE BESLOTEN VENNOOTSCHAP,NETHERLAND vs. ACIT, CIRCLE 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI

The appeal is dismissed

ITA 2808/DEL/2023[2021-22]Status: DisposedITAT Delhi06 Sept 2024AY 2021-22

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2021-22 Standex Europe Besloten Vs Acit, Vennootschap, Circle-3(1)(2), Prins Bernhardplein 200, International Taxation, Amsterdam, New Delhi. Netherlands. Pan: Aaocs7755F (Appellant) (Respondent) Assessee By : Shri Sachin Mehta, Ca Revenue By : Shri Sandeep Mishra, Sr.Dr Date Of Hearing : 02.09.2024 Date Of Pronouncement : 06.09.2024

For Appellant: Shri Sachin Mehta, CAFor Respondent: Shri Sandeep Mishra, Sr.DR
Section 143(3)

WESTERN DIGITAL TECHNOLOGIES INC.,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-2(1) , BANGALORE

In the result, the appeal filed by the assessee stands allowed

ITA 343/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Jul 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri Sunil Kumar Agarwal
Section 234ASection 234BSection 271(1)(c)

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