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
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.
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.
