Question 1

What is the leading case on Section 272A(2)(e) of the Income Tax Act?

Accepted Answer

CIT v. Prem Kumar Arjundas Luthra (HUF) (297 ITR 614) is the decision most relied on for Section 272A(2)(e), cited in 5 judgments.

Question 2

Which cases are most cited on Section 272A(2)(e)?

Accepted Answer

CIT v. Prem Kumar Arjundas Luthra (HUF) (297 ITR 614) — 5 citing judgments; Noble Pictures v. JCIT (90 ITD 248) — 5 citing judgments; Indian Handloom Textiles v. ITO (68 ITD 560) — 4 citing judgments; DIT v. Malad Jain Yuvak Mandal Medical Relief Centre (250 ITR 488) — 3 citing judgments.

Question 3

How many judgments are there on Section 272A(2)(e)?

Accepted Answer

BharatTax indexes 81 ITAT, High Court and Supreme Court judgments that turn on Section 272A(2)(e) of the Income Tax Act, 1961.

Question 4

Which section of the Income-tax Act, 2025 corresponds to Section 272A(2)(e)?

Accepted Answer

Section 272A(2)(e) 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.

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

Leading authorities on Section 272A(2)(e)

Judgments on Section 272A(2)(e)

Sheetal Anusandhan and Gramin Vikas Sanstha, Ambikapur (Cg) vs. Joint. CIT, Range- Korba, Korba(Cg)