Section 271F of the Income Tax Act

The decision most relied on for Section 271F is State of Kerala v. C. Velukutty (60 ITR 239), cited in 78 of the 927 judgments on BharatTax that turn on this section.

Leading authorities on Section 271F

State of Kerala v. C. Velukutty
60 ITR 239 · 1966 · Supreme Court
78
citing judgments

A best judgment assessment must be based on wisdom, truth, and legal principles, not arbitrary caprice. While it involves estimation and guesswork, this must have a reasonable nexus to available material and the case's circumstances.

CIT v. Surendra Prasad Agrawal
275 ITR 113 · 2005 · High Court
38
citing judgments

The omission by an Income Tax Officer to initiate penalty proceedings during the assessment, when there is an observation of under-reporting or mis-reporting of income, renders the assessment order erroneous and prejudicial to the interests of the Revenue, granting the Commissioner jurisdiction to revise such an order under Section 263.

1) Bhagwan Sahai Sharma v. Dy. CIT
174 Taxmann.com 273 · 2025 · High Court
23
citing judgments

Reassessment proceedings initiated for AY 2015-16 after April 1, 2021, are barred by limitation and invalid, as per the amended provisions of the Finance Act, 2020.

Revenue. I. CIT v. Satish Medical Agencies
292 ITR 163 · 2007 · High Court
17
citing judgments

A conscious act by the assessee to hide information from the department is a key factor in upholding revenue assessments and penalties.

14 (Delhi) 2) Lalit Gulati v. Asstt. CIT
305 Taxmann 11 · High Court
11
citing judgments
Gordhanbhai Devjibhai Kapadia v. ITO
177 Taxmann.com 714 · 2025 · High Court
10
citing judgments

A notice under section 148 of the Income Tax Act issued after March 31, 2021, is invalid if it relies on the extended time limit provided by the Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020, for assessment years prior to 2021-22.

Manubhai A. Sheth v. N. D. Nirgudkar, Second ITO
128 ITR 87 · 1981 · High Court
9
citing judgments
S.M.I.L.E. Micro Finance Ltd. v. ACIT
479 ITR 172 · 2025 · High Court
6
citing judgments
Commissioner of Income-tax v. Kanubhai Muljibhai Patel
306 ITR 179 · 2008 · High Court
4
citing judgments
Jayanthi Shri v. Assistant Commissioner of Income-tax, Central Circle-I, Coimbatore
75 Taxmann.com 248 · 2016 · High Court
4
citing judgments

Judgments on Section 271F

Express Wheels, Bhubaneswar vs. ITO, Ward-5(4), Bhubaneswar

In the result, appeal filed by the assessee is dismissed

ITA 127/CTK/2019[2013-14]Status: DisposedITAT Cuttack16 May 2019AY 2013-14

Bench: Shri Before Shri Chandra Mohan Garg, Judicialita No.125 125/Ctk/2019: Assessment Yea Assessment Year:2013-14

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 271(1)(c)

Express Wheels, Bhubaneswar vs. ITO, Ward-5(4), Bhubaneswar

In the result, appeal filed by the assessee is dismissed

ITA 126/CTK/2019[2013-14]Status: DisposedITAT Cuttack16 May 2019AY 2013-14

Bench: Shri Before Shri Chandra Mohan Garg, Judicialita No.125 125/Ctk/2019: Assessment Yea Assessment Year:2013-14

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 271(1)(c)

Express Wheels, Bhubaneswar vs. ITO, Ward-5(4), Bhubaneswar

In the result, appeal filed by the assessee is dismissed

ITA 125/CTK/2019[2013-14]Status: DisposedITAT Cuttack16 May 2019AY 2013-14

Bench: Shri Chandra Mohan Garg

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 271Section 271(1)(c)Section 271ASection 271BSection 271CSection 271DSection 271ESection 272ASection 272BSection 273

Satya Narayan Sharma, Kolkata vs. ITO, Ward - 45(2), Kolkata

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 619/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 Apr 2019AY 2009-10

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 271B

Satya Narayan Sharma, Kolkata vs. ITO, Ward - 45(2), Kolkata

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 618/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 Apr 2019AY 2009-10

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 271B

Satya Narayan Sharma, Kolkata vs. ITO, Ward - 45(2), Kolkata

In the result, all the appeals of assessee are allowed for statistical purposes

ITA 617/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 Apr 2019AY 2009-10

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 271B

Mettaco Rolling Industries Pvt. Ltd., Mumbai vs. ITO 7(2)(2), Mumbai

In the result, the appeal of assessee is dismissed

ITA 3124/MUM/2018[2010-11]Status: DisposedITAT Mumbai01 Feb 2019AY 2010-11

Bench: Shri A.K. Garodiaassessment Year : 2010-11

For Appellant: NONEFor Respondent: Shri Vijay Kumar Soni, DR
Section 142(1)Section 144Section 148Section 41(2)

Shri K Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, all three appeals of the assessee are dismissed

ITA 963/BANG/2018[2011-12]Status: DisposedITAT Bangalore11 Jan 2019AY 2011-12

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 271F

K Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, all three appeals of the assessee are dismissed

ITA 962/BANG/2018[2010-11]Status: DisposedITAT Bangalore11 Jan 2019AY 2010-11

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 271F

K Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, all three appeals of the assessee are dismissed

ITA 960/BANG/2018[2009-10]Status: DisposedITAT Bangalore11 Jan 2019AY 2009-10

Bench: Shri A. K. Garodia & Shri Laliet Kumar

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 271F

Maharashtra Erectors Pvt. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 2140/PUN/2016[2010-11]Status: DisposedITAT Pune29 Nov 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjeev Ghei
Section 143(3)Section 271BSection 271FSection 273B

Maharashtra Erectors Pvt. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 2139/PUN/2016[2010-11]Status: DisposedITAT Pune29 Nov 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Sanjeev Ghei
Section 143(3)Section 271BSection 271FSection 273B

Shri Rajeshkumar Babulal Patel, Mehsana vs. The Income Tax Officer, Patan

In the result, assessee’s appeal is allowed for statistical purposes

ITA 966/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad19 Sept 2018AY 2006-07

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Shri Y.K. Gaika, ARFor Respondent: Shri Anand Kumar, Sr.DR
Section 144Section 147Section 68

M/S Partek Computers and Software Solutions Private Limited, Mangaluru vs. Income Tax Officer Ward-1(1), Mangaluru

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 222/BANG/2018[2011-12]Status: DisposedITAT Bangalore28 Feb 2018AY 2011-12

Bench: Shri Arun Kumar Garodia

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Shri Balakrishnan .N, Addl. CIT (DR)
Section 271BSection 271FSection 273BSection 44A

M/S Partek Computers and Software Solutions Private Limited, Mangaluru vs. Income Tax Officer Ward-1(1), Mangaluru

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 221/BANG/2018[2010-11]Status: DisposedITAT Bangalore28 Feb 2018AY 2010-11

Bench: Shri Arun Kumar Garodia

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Shri Balakrishnan .N, Addl. CIT (DR)
Section 271BSection 271FSection 273BSection 44A

M/S Partek Computers and Software Solutions Private Limited, Mangaluru vs. Income Tax Officer Ward-1(1), Mangaluru

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 220/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Feb 2018AY 2009-10

Bench: Shri Arun Kumar Garodia

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Shri Balakrishnan .N, Addl. CIT (DR)
Section 271BSection 271FSection 273BSection 44A

M/S Hubli Dharwad Stock Trading House, Hubli vs. Deputy Commissioner of Income Tax Circle-1(1), Hubli

In the result, the assessee's appeals for Assessment Years 1997-98,

ITA 891/BANG/2017[1997-98]Status: DisposedITAT Bangalore03 Nov 2017AY 1997-98

Bench: Shri George George K & Shri Jason P Boaz

For Appellant: Smt. Pratibha R, AdvocateFor Respondent: Smt. Padma Meenakshi, JCIT (D.R)
Section 271Section 271(1)(c)Section 271FSection 274

Shri. Chittibabu Bheemaneni, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 833/BANG/2016[2012-13]Status: DisposedITAT Bangalore31 Oct 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Sumer Singh Meena, Addl. CIT(DR)
Section 271FSection 273

Shri. Chittibabu Bheemaneni, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 832/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Sumer Singh Meena, Addl. CIT(DR)
Section 271FSection 273

Shri. Chittibabu Bheemaneni, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 831/BANG/2016[2010-11]Status: DisposedITAT Bangalore31 Oct 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Sumer Singh Meena, Addl. CIT(DR)
Section 271FSection 273