Which cases are most cited on Section 271BA?

(CIT v. C. Parakh & Co. (India) Ltd. (29 ITR 661) — 73 citing judgments; R.B. Jessaram Fatehchand v. CIT (81 ITR 409) — 15 citing judgments; Kaypee Electronics & Associates (P) Ltd. v. DCIT Circle-1 (94 Taxmann.com 251) — 8 citing judgments; Samsung Electronics Co. Ltd. v. DCIT (92 Taxmann.com 171) — 5 citing judgments.

How many judgments are there on Section 271BA?

BharatTax indexes 94 ITAT, High Court and Supreme Court judgments that turn on Section 271BA of the Income Tax Act, 1961.

Section 271BA of the Income Tax Act

Q: What is the leading case on Section 271BA of the Income Tax Act?

(CIT v. C. Parakh & Co. (India) Ltd. (29 ITR 661) is the decision most relied on for Section 271BA, cited in 73 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.

Income-tax Act, 2025: s.447

Section 271BA of the Income-tax Act, 1961 corresponds to section 447 (Penalty for failure to furnish report under section 172) of the Income-tax Act, 2025.

Read section 447 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 271BA is (CIT v. C. Parakh & Co. (India) Ltd. (29 ITR 661), cited in 73 of the 94 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

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

citing judgments

An assessee is not estopped from claiming that a single assessment should have been made under Section 26(1) even if they previously filed separate returns for parts of a single accounting period, as there cannot be an estoppel against a statute.

Kaypee Electronics & Associates (P) Ltd. v. DCIT Circle-1

94 Taxmann.com 251 · 2018 · High Court

citing judgments

Samsung Electronics Co. Ltd. v. DCIT

92 Taxmann.com 171 · 2018 · ITAT

citing judgments

Judgments on Section 271BA

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)

Honda Trading Asia Co. Ltd., Thailand vs. DCIT, Intl. Taxation Circle, Noida

ITA 7276/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

Honda Trading Asia Co. Ltd., New Delhi vs. DCIT, Noida

ITA 1160/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2024AY 2010-11

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

Macromill Research India LLP (Formerly Market Tools Research P. Ltd., Hyderabad vs. ACIT, Cirlce-16(2), Hyderabad

ITA 501/HYD/2016[2011-12]Status: DisposedITAT Hyderabad22 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri Darpan Kirpalani, C.AFor Respondent: Shri Kumar Pranav

Section 234BSection 271Section 271ASection 271BSection 40Section 92C(2)

ACIT, Cirlce-5 (1), Hyderabad vs. Market Tools Research Private Limited, Hyderabad

ITA 424/HYD/2016[2011-12]Status: HeardITAT Hyderabad22 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri Darpan Kirpalani, C.AFor Respondent: Shri Kumar Pranav

Section 234BSection 271Section 271ASection 271BSection 40Section 92C(2)

ACIT., Circle-5(1), Hyderabad vs. Market Tools & Research Private Limited, Hyderabad

ITA 1935/HYD/2014[2010-11]Status: HeardITAT Hyderabad22 Jul 2024AY 2010-11

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri Darpan Kirpalani, C.AFor Respondent: Shri Kumar Pranav

Section 234BSection 271Section 271ASection 271BSection 40Section 92C(2)

Macromill Research India LLP (Formerly Market Tools Research Private Limited), Hyderabad vs. ACIT., Circle-16(2), Hyderabad

ITA 1866/HYD/2014[2010-11]Status: DisposedITAT Hyderabad22 Jul 2024AY 2010-11

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri Darpan Kirpalani, C.AFor Respondent: Shri Kumar Pranav

Section 234BSection 271Section 271ASection 271BSection 40Section 92C(2)

M/S Kantar Gdc India Pvt. Ltd. (Formerly Tns India Pvt Ltd), Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

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

ITA 2261/HYD/2017[2013-14]Status: HeardITAT Hyderabad03 Jun 2024AY 2013-14

Bench: Shri Mahavir Singh & Shri Manjunatha, G.आ.अपी.सं /Ita No.2261/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2013-14) M/S. Kantar Gdc India (P) Vs. Dy. C. I. T. Ltd (Formerly Tns India (P) Circle 2(2) Ltd, Hyderabad Hyderabad Pan:Aabcn2278F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Harpreet Singh Ajmani राज" व "ारा/Revenue By:: Shri Shiva Sewak, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 15/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order

For Appellant: Advocate Harpreet Singh AjmaniFor Respondent: : Shri Shiva Sewak, CIT(DR)

Section 143(3)Section 144C(5)Section 271(1)(c)

Gartner Ireland Limited, Mumbai vs. Deputy Comm. of Income Tax-2(3)(2), Mumbai

In the result, the appeal filed by the assessee is partly allo

ITA 2460/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 May 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2019-2020 Gartner Ireland Ltd., Dcit-2(3)(2), 3Rd Floor, Two Park Place, 17Th Floor, 1711, Air India Hatch Street, Dublin 2, Vs. Building, Nariman Point, Ireland D02 Np94. Mumbai-400021. Pan No. Aaccg 2919 B Appellant Respondent Assessee By : Mr. Farooq Irani Revenue By : Mr. A.K. Ambastha, Sr. Dr : Date Of Hearing 12/04/2024 : Date Of Pronouncement 30/05/2024

For Appellant: Mr. Farooq IraniFor Respondent: Mr. A.K. Ambastha, Sr. DR

Section 234DSection 9(1)(vi)

Saint Gobain Materiaux De Construction Sas, France vs. Assistant Commissioner of Income-Tax (International Taxation), Circle - 4(2)(1), Mumbai

In the result, appeal of the assessee bearing ITANo

ITA 4244/MUM/2023[AY 2011-2012]Status: DisposedITAT Mumbai29 May 2024

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Akram KhanFor Respondent: Ms. Sujatha Iyangar SRDR

Section 139Section 143(3)Section 148Section 250Section 271BSection 92E

R A K Ceremics India Private Limited, Hyderabad vs. DCIT, Circle-3(1), Hyderabad

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

ITA 61/HYD/2023[2014-15]Status: DisposedITAT Hyderabad09 May 2024AY 2014-15

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member Assessment Year: 2014-15 R.A.K. Ceramics India Vs. The Deputy Commissioner Of Private Limited, Income Tax, P.O Box No.11, Circle 3(1), Adb Road, Samalkot, Hyderabad. Andhra Pradesh. Pin – 53340, Pan : Aaccr6424N. (Appellant) (Respondent) Assessee By: Shri Aliasagar Rampurwala, C.A. Revenue By: B. Balakrishna – Cit Dr Date Of Hearing: 01.05.2024 Date Of Pronouncement: 09.05.2024 O R D E R Per Laliet Kumar, J.M. The Appeal Of The Assessee For A.Y. 2014-15 Arises From The Assessment Order Of The Deputy Commissioner Of Income Tax, Circle – 3(1), Hyderabad Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 254 Of The Income Tax Act Dated 28.11.2022. 2. The Grounds Raised By The Assessee Read As Under :

For Appellant: Shri Aliasagar Rampurwala, C.AFor Respondent: B. Balakrishna – CIT DR

Section 143(2)Section 143(3)Section 144C(5)Section 271BSection 92C

Saint Gobain Abrasives Inc, United States of America vs. Assistant Commissioner of Income-Tax (International Taxation), Circle - 4(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4236/MUM/2023[AY 2011-2012]Status: DisposedITAT Mumbai30 Apr 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Blesaint Gobain Abrasives Inc V. Assistant Commissioner Of C/O. Kalyaniwalla & Mistry Llp Income-Tax (International Chartered Accountants Taxation), Circle - 4(2)(1) Esplanade House, 29 Room No. 1708, 17Th Floor Hazarimal Somani Marg, Fort Air India Building Mumbai, Maharashtra 400001 Nariman Point, Mumbai Mumbai, Maharashtra- 400021 Pan: Aaics4348A (Appellant) (Respondent) Assessee Represented By : Shri Akram Khan & Shri Jinit Shah Shri Veerbhandra Mahajan Department Represented By :

Section 143(3)Section 148Section 271BSection 92E