Section 272A(1)(c) of the Income Tax Act

Income-tax Act, 2025: s.465

Section 272A(1)(c) falls under section 272A of the Income-tax Act, 1961, which corresponds to section 465 (Penalty for failure to answer questions, sign statements, Furnish information, returns or statements, allow inspections, etc) of the Income-tax Act, 2025.

Read section 465 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

66 judgments on BharatTax turn on Section 272A(1)(c).

Judgments on Section 272A(1)(c)

Sunil Shantilal Mehta, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 7(3), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 4576/MUM/2026[2002-03]Status: DisposedITAT Mumbai22 Sept 2026AY 2002-03

Bench: Shri Anikesh Banerjee () & Smt Ratna Dasgupta () Assessment Year: 2002-03

For Respondent: Shri Vijay Mehta
Section 133(6)Section 143(3)Section 148Section 250Section 271A(2)(c)Section 272A(2)(c)

Surabi Educational and Charitable Trust, Dindigul vs. ACIT, Exemptions, Coimbatore

In the result, all the appeals of the assessee for AY 2018-19 and AY

ITA 2765/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2759, 2760, 2761, 2762, 2763, 2764 & 2765/Chny/2025 िनधा%रण वष% /Assessment Years: 2018-19 & 2020-21

For Appellant: Mr. Richard Joseph, AdvocateFor Respondent: Ms. Latchana, JCIT
Section 143(3)Section 250Section 270A

Surabi Educational and Charitable Trust, Dindigul vs. ACIT, Exmeptions, Coimbatore

In the result, all the appeals of the assessee for AY 2018-19 and AY

ITA 2764/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2759, 2760, 2761, 2762, 2763, 2764 & 2765/Chny/2025 िनधा%रण वष% /Assessment Years: 2018-19 & 2020-21

For Appellant: Mr. Richard Joseph, AdvocateFor Respondent: Ms. Latchana, JCIT
Section 143(3)Section 250Section 270A

Surabi Educational and Charitable Trust, Dindigul vs. ACIT, Exemptions, Coimbatore

In the result, all the appeals of the assessee for AY 2018-19 and AY

ITA 2763/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2759, 2760, 2761, 2762, 2763, 2764 & 2765/Chny/2025 िनधा%रण वष% /Assessment Years: 2018-19 & 2020-21

For Appellant: Mr. Richard Joseph, AdvocateFor Respondent: Ms. Latchana, JCIT
Section 143(3)Section 250Section 270A

Surabi Educational and Charitable Trust, Dindigul vs. ACIT, Exemptions, Coimbatore

In the result, all the appeals of the assessee for AY 2018-19 and AY

ITA 2762/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2759, 2760, 2761, 2762, 2763, 2764 & 2765/Chny/2025 िनधा%रण वष% /Assessment Years: 2018-19 & 2020-21

For Appellant: Mr. Richard Joseph, AdvocateFor Respondent: Ms. Latchana, JCIT
Section 143(3)Section 250Section 270A

Surabi Educational and Charitable Trust, Dindigul vs. ACIT, Exemptions, Coimbatore

In the result, all the appeals of the assessee for AY 2018-19 and AY

ITA 2761/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2759, 2760, 2761, 2762, 2763, 2764 & 2765/Chny/2025 िनधा%रण वष% /Assessment Years: 2018-19 & 2020-21

For Appellant: Mr. Richard Joseph, AdvocateFor Respondent: Ms. Latchana, JCIT
Section 143(3)Section 250Section 270A

Surabi Educational and Charitable Trust, Dindigul vs. ACIT, Exemptions, Coimbatore

In the result, all the appeals of the assessee for AY 2018-19 and AY

ITA 2759/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2759, 2760, 2761, 2762, 2763, 2764 & 2765/Chny/2025 निर्धारण वर्ष / Assessment Years: 2018-19 & 2020-21 Surabi Educational & Charitable Trust, S7/2 Prnp Complex, Kumaran Thiru Nagar, Silavathur Road, Dindigul – 624 005. Pan: Aafts 0804D (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Respondent By सुनवाई की तारीख/Date Of Hearing घोषण की तारीख / Date Of Pronouncement Per Padmavathy.S, A.M: The Asst. Commissioner Of Income Vs. Tax (Exemptions), Coimbatore. (प्रत्यर्थी/Respondent) Mr. Richard Joseph, Advocate Ms. Latchana, Jcit 16.12.2025 07.01.2026 आदेश / Order These Appeals By The Assessee Are Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi, (In Short "Cit(A)") Passed U/S. 250 Of The Income Tax Act, 1961 (In Short "The Act") For Assessment Years (Ay) 2018-19 & 2020-21. The Order Of The Cit(A) Is Emanating From The Order Of The A.O Passed U/S. 143(3) & The Penalty Orders U/S. 270A, 271Aac(1), 272A(1)(D) & 272A(1)(C) Of The Act. For The Purpose Of Adjudication, We Will First Consider The Appeal Filed For A.Y 2018-19.

Section 143(3)Section 250Section 270A

Mohanbhai Becharbhai Chauhan, Ahmedabad vs. Income Tax Officer Ward 1(2)(3), Ahmedabad

ITA 1570/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Vidhi V. Pandya, CAFor Respondent: Shri Ravindra, Sr. DR
Section 144Section 147Section 234ASection 234BSection 271FSection 272ASection 272A(1)(b)Section 272A(1)(c)Section 69Section 69A

Partap Singh, New Delhi vs. ACIT Circle-55(1), New Delhi

In the result appeals of the assessee in ITA Nos

ITA 7359/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

Section 143(2)Section 147Section 148Section 151Section 68

Partap Singh, New Delhi vs. ACIT Circle-55(1), New Delhi

In the result appeals of the assessee in ITA Nos

ITA 7358/DEL/2019[2009-10]Status: DisposedITAT Delhi23 Sept 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

Section 143(2)Section 147Section 148Section 151Section 68

Partap Singh, New Delhi vs. ACIT Circle-55(1), New Delhi

In the result appeals of the assessee in ITA Nos

ITA 7357/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Sept 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

Section 143(2)Section 147Section 148Section 151Section 68

Late Nimmatoori Rajababu, Hyderabad vs. ACIT., Central Circle 2(4), Hyderabad

In the result, appeal of the assessee is allowed

ITA 595/HYD/2025[2017-18]Status: DisposedITAT Hyderabad20 Aug 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Sri Posu Babu Alli, Sr. AR
Section 131Section 132Section 142(1)Section 143(3)Section 272A(1)(c)Section 274

Kailashchandra Haumanprasad Sugla, Solapur vs. ITO, Ward-1(1), Solapur

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

ITA 1555/PUN/2025[2015-16]Status: DisposedITAT Pune29 Jul 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1555/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Kailashchandra Haumanprasad V The Income Tax Officer, Sugla, S Ward-1(1), Solapur. 45/15, Samrat Chowk, Budhwar Peth, Prabhakar Nagar H/S, Solapur-413001. Maharashtra. Pan: Ahsps3244B Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-3, Chennai Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16Dated 12.10.2023, Emanating From Order U/S.143(3) Of The Income Tax Act, 1961, Dated 26.12.2017. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(3)Section 250Section 272A(1)(c)Section 41(1)Section 56(2)(vii)

Devesh Singh, New Delhi vs. JCIT Central Range 8, New Delhi

Appeal is allowed

ITA 3835/DEL/2023[2021-22]Status: DisposedITAT Delhi03 Jul 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2021-22 Vs. Jcit, Sh. Devesh Singh, G-1/17/18 Block G, Central Range-8, Kunwar Singh Nagar, New Delhi New Delhi Pan: Blops7633B (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(2)Section 272A(1)(c)

Bhimjibhai Govindbhai Italiya(HUF), Bhavnagar vs. The ITO, Ward-1(10), Bhavnagar

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

ITA 6/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 143(3)Section 68

Ram Gopal Varma Penumatsa, Hyderabad vs. Income Tax Officer, Ward-14(1), Hyderabad

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

ITA 826/HYD/2024[2008-09]Status: DisposedITAT Hyderabad16 Jan 2025AY 2008-09
For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Dr. Sachin Kumar, SR-DR
Section 131Section 143(2)Section 250Section 272A(1)(c)

Kotak Mahindra Bank Limited, Mumbai vs. Addl. Director of Income Tax (Inv), Unit 7, Mumbai

The appeal of the assessee is allowed

ITA 1127/MUM/2023[2020-2021]Status: DisposedITAT Mumbai04 Jul 2023AY 2020-2021

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 131Section 272ASection 273B

Maltidevi Rammilan Gupta, Mumbai vs. Dgit (Vigilance ) (West), Mumbai

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

ITA 425/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 Apr 2023AY 2017-18

Bench: Shir Pavan Kumar Gadale & Shri Gagan Goyalita Nos. 425, 427 & 428/Mum/2023 (A.Y: 2017-18) Maltidevirammilangupta Vs. Dgit (Vigilance West) Room No. 51-14/18, 3Rd Floor, Aayakar Himmat Nagar, Salt Pen Bhavan, Mk Road, Road,Near Vidylankar Mumbai – 400020. College, Wadala (E), Mumbai- 400037 Pan/Gir No. : Azzpg2730K Appellant .. Respondent Appellant By : Ms. Neha Gupta.Ar Respondent By : Smt. Mahita Nair, Sr. Dr Date Of Hearing 19.04.2023 Date Of Pronouncement 20.04.2023 आदेश / O R D E R Per Bench: These Are The Three Appeals Filed By The Assessee Against The Different Orders Of The National Faceless Appeal Centre (Nfac), Delhi Passed U/S 250 Of The Act. The Assessee Has Filed These Appeals Challenging The Orders Of The Cit(A) On The Levy Of Penalty U/S 272A(1)(C),271Aa & 271F Of The Act.

For Appellant: Ms. Neha Gupta.ARFor Respondent: Smt. Mahita Nair, Sr. DR
Section 142(1)Section 144Section 250Section 271Section 271FSection 272A(1)(c)

Smt. Rani Hareram Sahani, Kovaya, Rajula, Dist. Amreli vs. The ACIT, Ward-2 (4), Bhavnagar

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

ITA 9/RJT/2022[2017-18]Status: DisposedITAT Rajkot31 Jan 2023AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139Section 143(3)Section 147Section 148

Smt. Rani Hareram Sahani, Kovaya, Rajula, Dist. Amreli vs. The ITO, Ward-3 (1) (4), Rajula, Dist. Amreli

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

ITA 148/RJT/2021[2011-12]Status: DisposedITAT Rajkot31 Jan 2023AY 2011-12

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139Section 143(3)Section 147Section 148