Section 272B of the Income Tax Act

Income-tax Act, 2025: s.467

Section 272B of the Income-tax Act, 1961 corresponds to section 467 (Penalty for failure to comply with the provisions of section 262) of the Income-tax Act, 2025.

Read section 467 of the 2025 Act

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

32 judgments on BharatTax turn on Section 272B.

Judgments on Section 272B

Chandana Mai, Asansol vs. I.T.O., Ward-2(2), Asansol

In the result, the appeals filed by the assessees are allowed

ITA 352/KOL/2020[2011-12]Status: DisposedITAT Kolkata04 Dec 2020AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 144Section 271(1)(b)Section 271BSection 272BSection 44A

Paresh Nath Mai, Asansol vs. I.T.O., Ward-2(2), Asansol

In the result, the appeals filed by the assessees are allowed

ITA 351/KOL/2020[2011-12]Status: DisposedITAT Kolkata04 Dec 2020AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 144Section 271(1)(b)Section 271BSection 272BSection 44A

Paresh Nath Mai, Asansol vs. I.T.O., Ward-2(2), Asansol

In the result, the appeals filed by the assessees are allowed

ITA 350/KOL/2020[2011-12]Status: DisposedITAT Kolkata04 Dec 2020AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 144Section 271(1)(b)Section 271BSection 272BSection 44A

Paresh Nath Mai, Asansol vs. I.T.O., Ward-2(2), Asansol

In the result, the appeals filed by the assessees are allowed

ITA 349/KOL/2020[2011-12]Status: DisposedITAT Kolkata04 Dec 2020AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 144Section 271(1)(b)Section 271BSection 272BSection 44A

Late Abbashbhai Ismailbhai Shekh, L/H. Jenamben Abbasbhai Shekh, Jamnagar vs. The ITO -Ward- 3(5), Jnr, /Jamnagar

In the result, the appeal of the assessee is allowed

ITA 173/RJT/2019[2011-12]Status: DisposedITAT Rajkot28 Feb 2020AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. Nos.173 To 177/Rjt/2019 ("नधा"रण वष" / Assessment Year 2011-12) बनाम/ Late Abbashbhai Ismail Shekh I.T.O., L/H Jenamben Abbasbhai Shekh, Ward-1(5), Vs. Vanza No Delo, O/S Khoja Gate, Jamnagar. Sandhi Jamatkhana Street, Jamnagar.

For Appellant: Shri Chetan Agarwal , A.RFor Respondent: Shri Suhas Mistry, Sr. D.R
Section 144Section 147Section 148

M/S. Veetee Fine Foods Ltd., Haryana vs. ITO (TDS), Rohtak

Appeal of the assessee is partly allowed

ITA 4941/DEL/2015[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi09 Jan 2020

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 4941/Del/2015 (A.Y 2010-11) M/S. Veetee Fine Foods Ltd., Vs Ito(Tds) 56-57 Km Mile Stone, Rohtak. G. T. Karnal Road, Larsauli, Sonepat -131 001 (Pan : Aaacp 0658 C) (Appellant) (Respondent) Appellant By Shri Saroj Agarwal, C.A. Ms. Sonia Rani, C.A. Respondent By Shri G. Johnson, Sr. D.R.

Section 139ASection 200Section 27Section 272Section 272B

Mettaco Rolling Industries Pvt. Ltd., Mumbai vs. ITO 7(2)(2), Mumbai

In the result, the appeal of assessee is dismissed

ITA 3124/MUM/2018[2010-11]Status: DisposedITAT Mumbai01 Feb 2019AY 2010-11

Bench: Shri A.K. Garodiaassessment Year : 2010-11

For Appellant: NONEFor Respondent: Shri Vijay Kumar Soni, DR
Section 142(1)Section 144Section 148Section 41(2)

M/S. Executive Engineer, Rohtak vs. ITO(TDS), Rohtak

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3542/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Apr 2017AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm

For Appellant: NoneFor Respondent: Sh. Anil Kumar Sharma, Senior DR
Section 272B

M/S. Executive Engineer, Rohtak vs. ITO(TDS), Rohtak

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3538/DEL/2014[1009-10]Status: DisposedITAT Delhi17 Apr 2017AY 1009-10

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm

For Appellant: NoneFor Respondent: Sh. Anil Kumar Sharma, Senior DR
Section 272B

ITO (TDS), Rohtak vs. M/S. L.T. Foods, Sonepat

In the result, the appeal of the department is dismissed

ITA 6488/DEL/2013[2010-11]Status: DisposedITAT Delhi28 Nov 2016AY 2010-11

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 6488/Del/2013 : Asstt. Year : 2010-11 Income Tax Officer (Tds), Vs M/S L. T. Foods, Rohtak 43, K. M. Stone, G.T. Road, Bahalgarh, Distt. Sonepat (Appellant) (Respondent) Pan No. Rtklo00819A Assessee By : Sh. Sanat Kapoor, Adv. Revenue By : Sh. Umesh Chand Dubey, Sr. Dr Date Of Hearing : 22.11.2016 Date Of Pronouncement : 28.11.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 25.09.2013 Of Ld. Cit(A), Rohtak.

For Appellant: Sh. Sanat Kapoor, AdvFor Respondent: Sh. Umesh Chand Dubey, Sr. DR
Section 139ASection 272B

ITO (TDS), Rohtak vs. The Executive Engineer, Jhajjar

In the result, the appeals of the department are dismissed

ITA 6491/DEL/2013[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 Nov 2015

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita Nos. 6491 To 6494/Del/2013 : Asstt. Year : 2010-11 Income Tax Officer, Tds Vs The Executive Engineer, Rohtak Panchayati Raj, Jhajjar (Appellant) (Respondent) Pan No. Rtkpo1586E Assessee By : Sh. Naveen Gupta, Adv. Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 20.10.2015 Date Of Pronouncement : 04.11.2015 Order Per Bench:

For Appellant: Sh. Naveen Gupta, AdvFor Respondent: Sh. S. K. Jain, Sr. DR
Section 139Section 139ASection 272B

The Income Tax Officer, Ward 2(2) vs. Adinath Cooperative Bank Limited

TAXAP/1420/2010HC Gujarat02 Mar 2012
Section 139ASection 139A(6)Section 272BSection 6