Section 272A(2)(c) of the Income Tax Act

Income-tax Act, 2025: s.465

Section 272A(2)(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.

114 judgments on BharatTax turn on Section 272A(2)(c).

Judgments on Section 272A(2)(c)

Sri Sanjay Mehta, Kolkata vs. The Addl. CIT, Range-36, Kolkata

Appeals are allowed

ITA 46/KOL/2017[2014-15]Status: DisposedITAT Kolkata25 Jul 2018AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 133(6)Section 272ASection 272A(2)(c)

Sri Sanjay Mehta, Kolkata vs. The Addl. CIT, Range-36, Kolkata

Appeals are allowed

ITA 45/KOL/2017[2013-14]Status: DisposedITAT Kolkata25 Jul 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 133(6)Section 272ASection 272A(2)(c)

Sri Sanjay Mehta, Kolkata vs. The Addl. CIT, Range-36, Kolkata

Appeals are allowed

ITA 44/KOL/2017[2011-2012]Status: DisposedITAT Kolkata25 Jul 2018AY 2011-2012

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 133(6)Section 272ASection 272A(2)(c)

M/S.Engandiyur Farmer'S Service Co-Op Bank Ltd, Thrissur vs. Adcit(Intelligence), Kochi

In the result, the appeal in ITA No

ITA 332/COCH/2017[2010-11,2011-12 &12-13]Status: DisposedITAT Cochin05 Jan 2018

Bench: Shri George George Kasst.Years 2011-2012, 2012-2013 & 2013-2014

For Appellant: Ms. Mekhala M.BennyFor Respondent: Sri. A.Dhanaraj, Sr.DR

Section 133Section 133(6)Section 272Section 272A(2)Section 272A(2)(c)Section 274Section 274(1)Section 275(1)(c)

DCIT, Jaipur vs. Shri Prateek Kothari, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 552/JPR/2017[2013-14]Status: DisposedITAT Jaipur10 Nov 2017AY 2013-14

Bench: The Hon’Ble High Court.”

For Appellant: Shri Vijay Goyal (CA)For Respondent: Prithviraj Meena (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 132(4)Section 68

M/S.Palakuzha Service Co-Op Bank Ltd, Ernakulam vs. The Jt Director of Income Tax (Intelligence), Cochin

In the result, the appeal in ITA No

ITA 232/COCH/2017[2011-12-12-13&13-14]Status: DisposedITAT Cochin08 Nov 2017

Bench: Shri George George K.

Section 133Section 133(6)Section 272A(2)(c)Section 274Section 275(1)(c)

M/S.the Poonithuraservice Co-Op Bank Ltd, Cochin vs. Theaddit(Intelligence), Cochin

In the result, the appeal in ITA No

ITA 230/COCH/2017[2011-12-12-13&13-14]Status: DisposedITAT Cochin08 Nov 2017

Bench: Shri George George K.

Section 133Section 133(6)Section 272A(2)(c)Section 274Section 275(1)(c)

V.C.Ganesan, Pudukkottai vs. JCIT, Trichy

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

ITA 1362/CHNY/2017[2006-2007]Status: DisposedITAT Chennai30 Oct 2017AY 2006-2007

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1362/Mds/2017 "नधा"रण वष"/Assessment Year:2006-07

For Appellant: Shri K. Meenakshisundaram, ITPFor Respondent: Shri N. Madhavan, Addl.CIT

Section 272A(2)(c)Section 273BSection 285B

The Branch Manager, Central Bank of India, Jaipur vs. Jdit(I & Ci), Jaipur

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

ITA 133/JPR/2017[2012-13]Status: DisposedITAT Jaipur10 Mar 2017AY 2012-13

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri P.P. Meena (CIT)

Section 133(6)Section 272A(2)(c)

Evershine Films P.Ltd, Mumbai vs. Addl CIT (TDS) RG 1, Mumbai

In the result, the appeals in ITA No

ITA 1387/MUM/2013[2006-047]Status: DisposedITAT Mumbai18 Jan 2017AY 2006-047

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 133ASection 201(1)Section 271CSection 272A(2)(c)

Evershine Films P.Ltd, Mumbai vs. Addl CIT (TDS) RG 1, Mumbai

In the result, the appeals in ITA No

ITA 1386/MUM/2013[2005-06]Status: DisposedITAT Mumbai18 Jan 2017AY 2005-06

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 133ASection 201(1)Section 271CSection 272A(2)(c)

Manju Devi Dhanuka, Kolkata vs. Addl C.I..T. - 55, Kolkata

In the result, the appeal of the assessee is allowed as stated above

ITA 993/KOL/2013[2004-05]Status: DisposedITAT Kolkata05 Feb 2016AY 2004-05

Bench: : Shri M. Balaganesh

For Appellant: None appearedFor Respondent: Smt. Sucheta Bandhopadhyay, JCIT, ld.Sr.DR

Section 143(3)Section 272A(2)Section 272A(2)(C)Section 273BSection 285B

Commissioner of Income Tax-III vs. South Gujarat Roller Flour Mills

Appeals are dismissed

TAXAP/165/2005HC Gujarat03 Nov 2014

Section 206Section 272A(2)Section 272A(2)(c)Section 273

Commisioner of Income Tax Raipur vs. Asst.Commi. of Tribal.Walfare Bastar

ITA/54/2002HC Chhattisgarh26 Jul 2009

Section 260Section 260A