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

Shree Dhain Auto Logistics Pvt. Ltd., Vadodara vs. The Income Tax Officer, Ward-2(1)(1) (Previously the DCIT- Cicle-2(1)(1)), Vadodara

In the result, the appeal filed by the Assessee is partly allowed

ITA 392/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2015-16

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 143(3)Section 271DSection 40A(2)(b)Section 43B

Sri Anujit Das, Amarpur vs. ACIT, Central Circle-2, Guwahati

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

ITA 36/GTY/2024[2020-21]Status: DisposedITAT Guwahati19 Feb 2025AY 2020-21

Bench: the ITAT through the following grounds:

Section 131Section 132ASection 142(1)Section 144Section 153DSection 156Section 250Section 69A

Dharti Motors Private Limited, Rajkot vs. ACIT, ITO, NFAC, Delhi, Rajkot

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

ITA 694/RJT/2024[2018-19]Status: DisposedITAT Rajkot17 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 694/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Dharti Motors Private Limited Vs. Dcit/ Acit, Nfac, Delhi Shop No. 4, 1St Floor Apple Income Tax Office, Aayakar Bhavan, Complex, Nr. Bank Of Baroda, Race Course Ring Road, Astron Chowk, Tagor Road, Rajkot - 360001 Rajkot – 360002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafcd2145E (Appellant) (Respondent) Appellant By : Shri Ankit Anadkat, Ld. Ar, Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 13/02/2025 Date Of Pronouncement : 17/02/2025

For Appellant: Shri Ankit Anadkat, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 269SSection 271DSection 285B

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

The appeal of the assessee is dismissed

ITA 134/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.134/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Tulsi Reality The Pr.Cit-1 बनाम/ G5 Anand Deep Complex Vadodara – 390 007 V/S. Gotri Road (Gujarat) Gotri, Vadodara – 390 021 (Gujarat) "थायी लेखा सं./Pan: Aafft 8908 B (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Ms. Urvashi Shodhan, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 27/01/2025 घोषणा की तारीख /Date Of Pronouncement: 30/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 29.03.2022 Passed By The Ld. Principal Commissioner Of Income Tax, Vadodara-1 (Hereinafter Referred To As "Pcit") Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") For The Assessment Year (Ay) 2017- 18, Setting Aside The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act Dated 12.12.2019. Tulsi Reality Vs. The Pr.Cit-1 Asst. Year : 2017-18

For Appellant: Ms. Urvashi Shodhan, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR

Section 115BSection 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263Section 269SSection 271DSection 37(1)

Sahoo Distributers Private Limited, Jajpur vs. Asst, CIT, Central Circle, Aayakar Bhawan

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

ITA 8/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Sahoo Distributers Private Limited, Jajpur vs. Asst.CIT, Central Circle, Aayakar Bhawan, Shelter Square

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

ITA 7/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Sahoo Diostributers Private Limited, Jajpur vs. Asstt.CIT, Central Circle, Cuttack

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

ITA 6/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Sahoo Distributers Private Limited, Jajpur vs. Asstt.CIT, Central Circle, Cuttack

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

ITA 5/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Sahoo Distributers Private Limited, Jajpur vs. Asstt. CIT, Central Circle, Cuttack

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

ITA 4/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Sahoo Distributers Private Limited, Jajpur vs. Asstt. CIT, Central Circle, Cuttack

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

ITA 3/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Sahoo Distributers Private Limited, Jajpur vs. Asstt. CIT, Central Circle, Cuttack

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

ITA 2/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Sahoo Distribnutors (P) Limited, Jajpur vs. Asstt. CIT, Central Circle, Cuttack

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

ITA 1/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant

Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

Rajkot District Co.-Op. Milk Producers Union Ltd., Rajkot-Gujarat vs. The ACIT, Circle-2 (1), Rajkot, Rajkot-Gujarat

ITA 183/RJT/2023[2018-19]Status: DisposedITAT Rajkot20 Jan 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 183/Rjt/2023 (Assessment Year: 2018-19) (Hybrid Hearing) Rajkot District Co. Op. Milk National Faceless Appeal Vs. Producers Union Ltd., Centre, C/O. Rajkot Dairy, Dudh Sagar Delhi Marg, Rajkot-360003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar3262Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 166/Rjt/2023 (Assessment Year: 2018-19) (Hybrid Hearing) Assistant Commissioner Of Income Vs. Rajkot District Co.Op. Milk Tax, Producers Union Ltd., Circle-2(1), C/O. Rajkot Dairy, Dudh Rajkot Sagar Marg, Rajkot-360003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar3262Q (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Appellant By : Shri D. M. Rindani, Ar राज"वक"ओरसे/Respondent By : Shri Shramdeep Sinha, Cit Dr सुनवाई क" तार"ख/ Date Of Hearing : 21/10/2024 घोषणाक"तार"ख/Date Of Pronouncement : 20/01/2025 आदेश/Order Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Shramdeep Sinha, CIT DR

Section 142(1)Section 143(2)Section 143(3)Section 250Section 269SSection 271DSection 274

The ACIT, Circle-2 (1), Rajkot, Rajkot-Gujarat vs. Rajkot District Co.-Op. Milk Producers Union Ltd., Rajkot-Gujarat

ITA 166/RJT/2023[2018-19]Status: DisposedITAT Rajkot20 Jan 2025AY 2018-19

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Shramdeep Sinha, CIT DR

Section 142(1)Section 143(2)Section 143(3)Section 250Section 269SSection 271DSection 274

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 561/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

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 560/CTK/2024[2019-20]Status: HeardITAT Cuttack08 Jan 2025AY 2019-20

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

Sahoo Distibuters 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 559/CTK/2024[2019-20]Status: HeardITAT Cuttack08 Jan 2025AY 2019-20

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

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 558/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

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 557/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

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 556/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