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) — 42 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 211 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

Income-tax Act, 2025: s.451

Section 271DA of the Income-tax Act, 1961 corresponds to section 451 (Penalty for failure to comply with provisions of section 186) of the Income-tax Act, 2025.

Read section 451 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 271DA is CIT v. Khoday Eswarsa & Sons 1972 CTR (SC) 295 (83 ITR 369), cited in 94 of the 211 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 under section 271(1)(c) cannot be levied solely on the basis of findings in the assessment proceedings. The Assessing Officer must discharge the burden of proving concealment or inaccurate particulars with additional material.

Grihalakshmi Vision v. Assistant Commissioner of Income Tax

379 ITR 100 · 2015 · High Court

citing judgments

The satisfaction of the Assessing Officer is not a prerequisite for the initiation of penalty proceedings. Penalty proceedings initiated by the Joint Commissioner of Income Tax are valid. The date of the show cause notice by the penalty imposing authority is relevant for computing limitation for imposing penalty under Section 271DA.

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

Sahoo Distributers Private Limited, Jajpur vs. The Assistant Commissioner of Income Tax, Central Circle, Cuttack

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 555/CTK/2024[2020-21]Status: HeardITAT Cuttack08 Jan 2025AY 2020-21

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 270ASection 271ASection 271DSection 272A

DCIT, Jhabndewalan Extention, New Delhi vs. Reliance Ritu Kumar Pvt Ltd(Earlier Known As Ritika Pvt Ltd.), Sager Apartment, Tilak Marg

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

ITA 97/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Dec 2024AY 2018-19

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ved Jain, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 132Section 269SSection 271D

Dy. Commissioner of Income Tax, Central Circle-04, Delhi, Jhandewalan, New Delhi vs. Reliance Ritu Kumar Pvt Ltd (Earlier Known As Ritika Pvt Ltd), Sagar Apartment Delhi

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

ITA 84/DEL/2024[2019-20]Status: DisposedITAT Delhi20 Dec 2024AY 2019-20

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ved Jain, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 132Section 269SSection 271D

Wamika Hospitality Private Limited, Delhi vs. ITO, Ward-27(1), Delhi

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

ITA 3258/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Dec 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarwamika Hospitality Pvt. Vs. Ito Ltd. Ward – 27(1), C-94, Ring Road, Wazirpur Delhi – 110 092 Industrial Area, Delhi-110 052 Pan : Aabcw 0005 F (Appellant) (Respondent) Assessee By Shri Ruchesh Sinha, Adv. & Ms. Monalisa, Adv. Respondent By Ms. Harpreet Kaur Hansra, Sr. D.R. Date Of Hearing 10.12.2024 Date Of Pronouncement 13.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 147Section 148Section 269SSection 271D

Atul Dave, Vadodara vs. The Income Tax Officer, Ward-3(1)(1), Vadodara

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

ITA 1643/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2024AY 2018-19

Bench: Ms. Suchitra Kambleआयकर अपील सं./Ita No. 1643/Ahd/2024 िनधा"रण वष"/Asstt. Year: 2018-2019 Atul Dave, The Income Tax Officer, बनामVs Dave Travels, Ward-3(1)(1), . Rishi Sidhi Bunglows, Vadodara. Kothi Char Rasta, Vadodara-390001. Pan: Acopd0411E

For Appellant: Ms Urvashi Sodhan, ARFor Respondent: Shri N J Vyas, Sr. DR

Section 115BSection 143(2)Section 147Section 148Section 148ASection 151Section 271ASection 68Section 69Section 69A

DCIT, Central Circle-01, New Delhi vs. Manuvel Mezhukanal, New Delhi

ITA 1550/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Dec 2024AY 2017-18

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2017-18 Dcit, Vs Manuvel Mezhukanal, Central Circle-01, 209-10, Mohan Singh Place, New Delhi. Ina Market, New Delhi. Pan: Ablpv5671Q (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Parth Singhal, Advocate Revenue By : Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing : 19.11.2024 Date Of Pronouncement : 05.12.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 31.01.2022 Of The Commissioner Of Income Tax (Appeals)-30, New Delhi (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.10504/2019-20 Arising Out Of The Appeal Before It Against The Order Dated 27.12.2019 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Circle 53(1), Delhi, (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Krishna K. Ramawat, Sr. DR

Section 143(3)Section 271DSection 68

Sainath Sakharam Tare, Thane vs. Assistant Commissioner of Income Tax, Central Circle-2, Thane

In the result, the appeal is allowed for statistical purpose

ITA 3681/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Dec 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2014-15 Sainath Sakharam Tara Assistant Commissioner Survey No. 84-10/11, Of Income Tax, Central Kalyan Padgha Road, Circle – 2, Thane Sape Village, Bhiwandi, Ashar It Park, 6Th Floor, Dist. Thane – 421302. Vs. Road No. 16Z, Wagle Pan: Aerpt8712M Industrial Estate, Thane – 400604. (Appellant) (Respondent)

For Appellant: Shri Dr. Kishor Dhule, CIT D.R.& Smt. Sujatha

Section 132Section 143(3)Section 153ASection 153CSection 250Section 269Section 271

Sainath Sakharam Tare, Thane vs. Additional Commissioner of Income Tax, Central Range, Thane

In the result, the appeal is allowed for statistical purpose

ITA 3680/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Dec 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2018-19 Sainath Sakharam Tara Assistant Commissioner Survey No. 84-10/11, Of Income Tax, Central Kalyan Padgha Road, Range, Thane Sape Village, Bhiwandi, Ashar It Park, 6Th Floor, Dist. Thane – 421302. Vs. Road No. 16Z, Wagle Pan: Aerpt8712M Industrial Estate, Thane – 400604. (Appellant) (Respondent)

For Appellant: Shri Gaurav KabraFor Respondent: Shri Dr. Kishor Dhule, CIT D.R.& Smt. Sujatha

Section 132Section 153ASection 153CSection 250Section 269Section 271Section 271D

Sainath Sakharam Tare, Thane vs. Additional Commissioner of Income Tax, Central Range, Thane

In the result, the appeal is allowed for statistical purpose

ITA 3678/MUM/2024[2019-20]Status: DisposedITAT Mumbai02 Dec 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2019-20 Sainath Sakharam Tare Assistant Commissioner Survey No. 84-10/11, Of Income Tax, Central Kalyan Padgha Road, Circle – 2, Thane Sape Village, Bhiwandi, Ashar It Park, 6Th Floor, Dist. Thane – 421302. Vs. Road No. 16Z, Wagle Pan: Aerpt8712M Industrial Estate, Thane – 400604. (Appellant) (Respondent)

For Appellant: Shri Gaurav KabraFor Respondent: Shri Dr. Kishor Dhule, CIT D.R.& Smt. Sujatha

Section 132Section 153ASection 153CSection 250Section 269Section 269SSection 271Section 271D

Aadhya Reality, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 133/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.132/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Infrastructure The Pr.Cit बनाम/ C/202, Manorath Complex Vadodara -1 V/S. Nr.Jalaram Nagar B/H. Mothers School Gotri Road Vadodara – 390 021 (Gujarat) Pan: Aayfa 4505 C & आयकर अपील सं /Ita No.133/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Reality The Pr.Cit बनाम/ 10, Gopal Nagar Vadodara-1 V/S. Gotri Vasna Road Vasna Vadodara – 390 007 (Gujarat) Pan: Aazfa 3693 G पीलाथ&/ (Appellants) '( यथ&/ (Respondent) Assessee(S) By : Ms. Urvashi Sodhan, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 09/10/2024 घोषणा की तारीख /Date Of Pronouncement: 17/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Respondent: Shri Prithviraj Meena, CIT-DR

Section 115BSection 133ASection 143(3)Section 263Section 270ASection 69A

Aadhya Infrastructure, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 132/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2024AY 2017-18

For Respondent: Shri Prithviraj Meena, CIT-DR

Section 115BSection 133ASection 143(3)Section 263Section 270ASection 69A

Sainath Sakharam Tare, Thane vs. Assistant Commissioner of Income Tax, Central Circle-2, Thane

In the result, the appeal is allowed for statistical purpose

ITA 3679/MUM/2024[2019-20]Status: DisposedITAT Mumbai04 Sept 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2019-20 Sainath Sakharam Tara Assistant Commissioner Survey No. 84-10/11, Of Income Tax, Central Kalyan Padgha Road, Circle – 2, Thane Sape Village, Bhiwandi, Ashar It Park, 6Th Floor, Dist. Thane – 421302. Vs. Road No. 16Z, Wagle Pan: Aerpt8712M Industrial Estate, Thane – 400604. (Appellant) (Respondent)

For Appellant: 1. On the facts and circumstances of the case as well as in law, the LearnedFor Respondent: Shri Dr. Kishor Dhule, CIT D.R.& Smt. Sujatha

Section 132Section 153ASection 153CSection 250Section 269Section 271Section 69C

Inder Pal Singh Legal Heir of Deceased Satnam Singh 171789, Street No.8, Guru Teg Bahadur Jagraon, Punjab vs. The Income Tax Officer Ward-1 Jagraon, Punjab

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

ITA 43/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh12 Aug 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Kushal Chopra, C.AFor Respondent: Shri Rohit Sharma, CIT DR

Section 250Section 253Section 269SSection 271Section 271DSection 274

Ketan Anand Jadhav, Mumbai vs. Assistant Commissioner of Income Tax, Circle 26(2), Mumbai, Kautilya Bhavan

In the result, appeal bearing ITA No 910/Mum/2024 is allowed for statistical purpose

ITA 910/MUM/2024[2017-2018]Status: DisposedITAT Mumbai29 Jul 2024AY 2017-2018

Bench: Shriamarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Paras SavlaFor Respondent: ShriP.D. Choughule (All.CIT) SR DR

Section 143(3)Section 250Section 269SSection 271Section 271DSection 68

Kanakalata Mallick, B-Fifty Five, Sector-Eight vs. JCIT, Cuttack

In the result, appeal of the assessee is allowed

ITA 363/CTK/2023[2018-19]Status: HeardITAT Cuttack10 Jul 2024AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.363/Ctk/2023 (ननधाारण वषा / Assessment Year : 2018-2019) Kanaklata Mallick, Vs Jcit, Cuttack B-Fifty Five, Sector-Eight, Cda, Odisha-753014 Pan No. :Acspm 3665 K (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Natabar Panda, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/07/2024 घोषणा की तारीख/Date Of Pronouncement : 10/07/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.09.2023, In Din & Order No.Itba/Nfac/S/250/2023- 24/1056301242(1) For The Assessment Year 2018-2019. 2. The Only Issue In This Appeal Is In Regard To The Confirmation Of Penalty Levied U/S.271Da Of The Act For Violation Of The Provisions Of Section 269St Of The Act. Ld. Jcit Has Initiated The Penalty Proceedings U/S.271Da Of The Act By Issuing A Show Cause Notice Dated 01.10.2021 & Thereafter Levied The Penalty Of Rs.5,00,000/- Vide Impugned Order Dated 27.04.2022. In First Appeal, The Ld. Cit(A) Has Confirmed The Said Penalty, Therefore, The Assessee Is Before Us In The Present Appeal. 3. During The Course Of Arguments, Ld. Ar Of The Assessee Submitted That The Assessee Had Received More Than 90% Of The Consideration

For Appellant: Shri Natabar Panda, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 26Section 269SSection 271D

Amit Kapoor, Chennai vs. CIT, Exemptions, Chennai

ITA 1445/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT

Section 142(1)Section 144Section 270ASection 271D