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)

Ramesh Kumar, New Delhi vs. ITO Ward - 37(1), New Delhi

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

ITA 1666/DEL/2020[2011-12]Status: DisposedITAT Delhi13 Jul 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1666/Del/2020 : Asstt. Year : 2011-12 Ramesh Kumar, Vs Income Tax Officer, Plot 67-68, Ff, Pocket-S, Sec.-22, Ward-37(1), Rohini, New Delhi-110085 New Delhi (Appellant) (Respondent) Pan No. Akzpk6751D Assessee By : None Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: NoneFor Respondent: Sh. Shankar Gupta, Sr. DR

Section 131Section 133(6)Section 143(2)Section 148Section 272A(1)(c)Section 272A(2)(c)Section 3

Dilip Kumar Panja, Paschim Medinipur vs. I.T.O., Ward-39(3), Medenipur

In the result, both the appeals of the assessee are dismissed

ITA 520/KOL/2019[2014-15]Status: DisposedITAT Kolkata24 May 2022AY 2014-15

Bench: Sri Rajpal Yadav & Sri Manish Borad)

Section 143(2)Section 144

Dilip Kumar Panja, Paschim Medinipur vs. I.T.O., Ward-39(3), Medenipur

In the result, both the appeals of the assessee are dismissed

ITA 519/KOL/2019[2014-15]Status: DisposedITAT Kolkata24 May 2022AY 2014-15

Bench: Sri Rajpal Yadav & Sri Manish Borad)

Section 143(2)Section 144

Shri Suresh Kumar Agarwal, Jaipur vs. Joint Director I & Ci, Jaipur

In the result appeal of assessee is allowed

ITA 1074/JPR/2018[2013-14]Status: DisposedITAT Jaipur15 Mar 2022AY 2013-14

For Appellant: Shri Sh. Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

Section 131Section 272ASection 272A(1)(C)Section 272A(1)(c)

Shri Suresh Kumar Agarwal, Jaipur vs. Joint Director I & Ci, Jaipur

In the result appeal of assessee is allowed

ITA 1073/JPR/2018[2013-14]Status: DisposedITAT Jaipur15 Mar 2022AY 2013-14

For Appellant: Shri Sh. Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

Section 131Section 272ASection 272A(1)(C)Section 272A(1)(c)

Deepak Valji Karia, Mumbai vs. ITO - 28(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 259/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bleshri Deepak Valji Karia V. Income Tax Officer – 28(1)(3) Flat No. 2501, B Wing Room No. 327 Maroj Palm Paradise Tower No. 6, 3Rd Floor Palm Beach Road, Sector 17 Vashi Railway Station Building Complex Vashi, Navi Mumbai-400703 Sanpada, Navi Mumbai 400705 Pan: Ahfpk2679F (Appellant) (Respondent) Assessee By : Ms. Dinkle Hariya Department By Shri Sanjeev Kashyp

For Appellant: Ms. Dinkle Hariya

Section 10(38)Section 131Section 143(2)Section 143(3)

A. Vidya Sagar, Hyderabad vs. Addl.Commissioner of Income Tax, Range-1, Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1278/HYD/2017[2011-12]Status: DisposedITAT Hyderabad07 Jan 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year:2011-12 A. Vidya Sagar, Vs. Addl. Cit, Hyderabad. Range-1, Pan: Agapa 6282 E Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohana Rao Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 17/12/2020 Date Of Pronouncement: 07/01/2021 Order Per A. Mohan Alankamony, Am.:

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Mujumdar, DR

Section 131Section 133ASection 272A(1)(c)

Mamta Malani, New Delhi vs. Addl. CIT, Range- 36, New Delhi

In the result, all the five appeals filed by the respective assessee are allowed

ITA 5602/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2019AY 2014-15

Bench: Ms Sushma Chowla & Shri R.K. Pandaassessment Year: 2014-15 Mamta Malani, Vs Addl. Cit, C/O V.P. Vijh & Co., Ca, Range-36, Kk Tower, 1St & 2Nd Floor, New Delhi. Opp. Circuit House, Jalandhar, Punjab. Pan: Adgpm0644K Assessment Year: 2014-15 Ramanand Malani, Vs. Addl. Cit, C/O V.P. Vijh & Co., Ca, Range-36, Kk Tower, 1St & 2Nd Floor, New Delhi. Opp. Circuit House, Jalandhar, Punjab. Pan: Abbpm6542K Assessment Year: 2014-15 Parmanand Malani, Addl. Cit, C/O V.P. Vijh & Co., Ca, Range-36, Kk Tower, 1St & 2Nd Floor, New Delhi. Opp. Circuit House, Jalandhar, Punjab. Pan: Aafpm2920E Assessment Year: 2014-15 Anjali Malani, Vs. Addl. Cit, C/O V.P. Vijh & Co., Ca, Range-36, Kk Tower, 1St & 2Nd Floor, New Delhi Opp. Circuit House, Jalandhar, Punjab. Pan: Aizpm6343F

For Appellant: None (Written submissions)For Respondent: Shri Surender Pal, Sr. DR

Section 131Section 272A(1)(c)Section 272A(3)Section 273B

Ramanand Malani, New Delhi vs. Addl. CIT, Range- 36, New Delhi

In the result, all the five appeals filed by the respective assessee are allowed

ITA 5603/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2019AY 2014-15

For Appellant: None (Written submissions)For Respondent: Shri Surender Pal, Sr. DR

Section 131Section 272A(1)(c)Section 272A(3)Section 273B

Sahara India Financial Corpn. Ltd., Lucknow vs. Addl. CIT, New Delhi

In the result, appeal filed by assessee is dismissed

ITA 3510/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Nov 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Satyen Sethi, Adv. and Shri A.T. Panda, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR

Section 131Section 272ASection 272A(1)(c)Section 273B

Sahara India Financial Corpn. Ltd., Lucknow vs. Addl. CIT, New Delhi

In the result, appeal filed by assessee is dismissed

ITA 3511/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Nov 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Satyen Sethi, Adv. and Shri A.T. Panda, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR

Section 131Section 272ASection 272A(1)(c)Section 273B

Talluri Venkata Ramana, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

In the result, both the appeals of the assessee are allowed

ITA 1025/HYD/2019[2014-15]Status: DisposedITAT Hyderabad10 Oct 2019AY 2014-15

Bench: Shri A. Mohan Alankamonyassessment Year: 2014-15 Sri Talluri Vijay Rahul, Vs. Income Tax Officer, Hyderabad. Ward-15(1), Pan: Albpt 7359 K Hyderabad. (Appellant) (Respondent) Assessment Year: 2014-15 Sri Talluri Venkata Ramana Vs. Income Tax Officer, Hyderabad. Ward-15(1), Pan: Awlpr 5951 N Hyderabad. (Appellant) (Respondent) Assessee By: Smt. Sandhya Revenue By: Sri Nilanjan Dey, Dr Date Of Hearing: 01/10/2019 Date Of Pronouncement: 10/10/2019 Order

For Appellant: Smt. SandhyaFor Respondent: Sri Nilanjan Dey, DR

Section 142(1)Section 272A(1)(c)Section 273B

Talluri Vijay Rahul, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

In the result, both the appeals of the assessee are allowed

ITA 1024/HYD/2019[2014-15]Status: DisposedITAT Hyderabad10 Oct 2019AY 2014-15

For Appellant: Smt. SandhyaFor Respondent: Sri Nilanjan Dey, DR

Section 142(1)Section 272A(1)(c)Section 273B

Shri Rinku Kumar, Moga vs. Joint Director of Income Tax (Appeals-3), Ludhiana

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

ITA 265/ASR/2018[2017-18]Status: DisposedITAT Amritsar09 Oct 2019AY 2017-18

Bench: Sh. B.R. Baskaran & Sh. N.K.Choudhryassessment Year:2017-18

For Appellant: Sh. Rupender Kansal (Ld. Adv.)For Respondent: Sh. Amar Pal Meena (Ld. DR)

Section 131Section 250(6)Section 272A(1)(c)

M/S Rsathi Iron and Steels I Ndustries Ltd., Indore vs. ACIT, TDS. Indore, Indore

In the result of the appeal of the assessee is partly allowed and the penalty u/s 272A(1)(c) of the Act is confirmed to the extent of Rs

ITA 601/IND/2018[10-11]Status: DisposedITAT Indore05 Jul 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 M/S. Rathi Iron & Steels Acit, Tds बनाम/ Industries Ltd. Indore Vs. 103, Laxmi Tower, 576, Mg Road, Indore (Appellant) (Revenue) Pan: Aaccr2011B Appellant By Shri Venus Rawka, Ca Revenue By Shri R.P. Mourya, Sr. Dr Date Of Hearing: 25.06.2019 Date Of Pronouncement: 05.07.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal By Assessee Pertaining To A.Y. 2010-11 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-1, Indore, (In Short ‘Cit(A)’), Dated 13.04.2018 Which Is Arising Out Of The Order U/S 272A(1)(C) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 27.12.2016 By Acit(Tds), Indore. 2. The Assessee Has Raised Following Grounds Of Appeal: “That The Learned Ao Erred In Law & The Fact Of The Rathi Iron & Steel Industries Ltd. Itano.601/Ind/2018 Case & Levied The Penalty U/S 272A(1)(C) Of The Income Tax Act 1961 Of Rs.20,000/- Without Considering Full Facts. The Penalty Levied Therefore Is Wrong On The Facts Of The Case.

Section 131Section 201(1)Section 272A(1)(c)