Which cases are most cited on Section 271DA?

CIT v. Khoday Eswarsa & Sons 1972 CTR (SC) 295 (83 ITR 369) — 94 citing judgments; Grihalakshmi Vision v. Assistant Commissioner of Income Tax (379 ITR 100) — 24 citing judgments; CIT v. Chembara Peak Estates Ltd. (183 ITR 471) — 8 citing judgments; Sri Sai Balaji Gas Cylinder (P) Ltd. v. Assistant Commissioner of Income Tax (155 Taxmann.com 319) — 7 citing judgments; CIT v. Bikaji Ramchandra (183 ITR 478) — 7 citing judgments.

How many judgments are there on Section 271DA?

BharatTax indexes 63 ITAT, High Court and Supreme Court judgments that turn on Section 271DA of the Income Tax Act, 1961.

Section 271DA of the Income Tax Act

The decision most relied on for Section 271DA is CIT v. Khoday Eswarsa & Sons 1972 CTR (SC) 295 (83 ITR 369), cited in 94 of the 63 judgments on BharatTax that turn on this section.

Leading authorities on Section 271DA

CIT v. Khoday Eswarsa & Sons 1972 CTR (SC) 295

83 ITR 369 · 1972 · Supreme Court

citing judgments

Penalty proceedings are distinct from assessment proceedings. A penalty cannot be levied solely on the basis of reasons given in the original order of assessment, and the assessee is not barred from challenging assessment findings during penalty proceedings.

Grihalakshmi Vision v. Assistant Commissioner of Income Tax

379 ITR 100 · 2015 · High Court

citing judgments

CIT v. Chembara Peak Estates Ltd.

183 ITR 471 · 1990 · High Court

citing judgments

Sri Sai Balaji Gas Cylinder (P) Ltd. v. Assistant Commissioner of Income Tax

155 Taxmann.com 319 · 2023 · Reported

citing judgments

CIT v. Bikaji Ramchandra

183 ITR 478 · 1990 · High Court

citing judgments

Sait Bansilal & Rangisetti Veeranna v. Commissioner of Income Tax

83 ITR 750 · 1972 · High Court

citing judgments

Andhra Pradesh v. Venkatraman Chudava vs. Muramura Merchant

159 ITR 59 · 1986 · High Court

citing judgments

CIT v. Mysore Fertilisers Co.

137 ITR 378 · 1982 · High Court

citing judgments

Tvi. Chandro Process v. DCIT

173 Taxmann.com 976 · 2025 · High Court

citing judgments

Continental Cement Company v. Union of India

49 Taxmann.com 374 · 2014 · High Court

citing judgments

Judgments on Section 271DA

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

SURYAKIRAN EARTHMOVERS PVT. LTD, RAIPUR,RAIPUR vs. DCIT, CIRCLE 1(1), RAIPUR, RAIPUR

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

ITA 121/RPR/2026[2018-19]Status: DisposedITAT Raipur06 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.121/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19

For Appellant: Shri Vinay V. Kawdia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 269SSection 271D

ASSISTANT COMMISSIONER OF INCOME TAX, LUCKNOW vs. KNS MEMORIAL, VIKAS KHAND-II, GOMTI NAGAR

In the result, the appeal of the Revenue is dismissed

ITA 572/LKW/2024[2018-19]Status: DisposedITAT Lucknow26 Feb 2026AY 2018-19

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. R.R.N. Shukla, Add CIT DR

Section 269Section 269SSection 271D

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

ITA 2172/HYD/2025[2021-22]Status: DisposedITAT Hyderabad25 Feb 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 132Section 153ASection 269Section 271DSection 274

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2 , HYDERABAD

ITA 2171/HYD/2025[2020-21]Status: DisposedITAT Hyderabad25 Feb 2026AY 2020-21

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 132Section 153ASection 269Section 269OSection 269SSection 271D

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

ITA 2165/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Feb 2026AY 2019-20

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 132Section 153ASection 269Section 271DSection 274

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

ITA 2164/HYD/2025[2018-19]Status: DisposedITAT Hyderabad25 Feb 2026AY 2018-19

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 132Section 153ASection 269Section 269OSection 269SSection 271D

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

GURDAS MAL ARORA,KANPUR vs. THE A O CIRCLE-1(2)(1), KANPUR

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

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR

Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

MADAN NAMDEV KAMTHE,PUNE vs. INCOME TAX OFFICER WARD 5(2), PUNE

In the result, appeal of the assessee is allowed

ITA 2410/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2410/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Madan Namdev Kamthe, V The Income Tax Officer, Plot No.43, S.No.22, Kojagiri S Ward-5(2), Pune. Sahakari Gruhrachana Society, Balajinagar, Dhankawadi, Pune – 411043. Pan: Asvpk9249G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarvesh Khandelwal Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 18/12/2025 Date Of Pronouncement 22/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2019-20 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 R.W.S 144B Of The Act, Dated 04.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 149Section 250Section 251Section 251(2)Section 271D