Question 1

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

Accepted Answer

CIT v. Harsiddh Construction Pvt. Ltd. (244 ITR 417) is the decision most relied on for Section 272A(2)(g), cited in 19 judgments. Penalty under section 272A(2) cannot be levied for mere technical or venial breaches of tax law, especially when the revenue has not suffered any loss due to the assessee's actions.

Question 2

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

Accepted Answer

CIT v. Harsiddh Construction Pvt. Ltd. (244 ITR 417) — 19 citing judgments; Technologies v. CIT (195 Taxmann 323) — 9 citing judgments; 1. CIT v. Harsiddh Construction Pvt. Ltd. (157 Taxmann 52) — 5 citing judgments; U S Technologies P. Ltd. v. CIT (453 ITR 644) — 4 citing judgments.

Question 3

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

Accepted Answer

BharatTax indexes 43 ITAT, High Court and Supreme Court judgments that turn on Section 272A(2)(g) of the Income Tax Act, 1961.

Question 4

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

Accepted Answer

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

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

Judgments on Section 272A(2)(g)

The Commissioner of Income Tax Delhi Xvii vs. Dhir Global Industries P. Ltd

The Commissioner of Income Tax Xvii vs. Dhir Global Industries P. Ltd

Commissioner of Income Tax (TDS) vs. Gom Overseas Ltd