Section 273 of the Income Tax Act

The decision most relied on for Section 273 is 120 ITR 001, (SC) 7. B.N. Sharma Vs. CIT, 226 ITR 442, (SC) 8. Engineering Impex (P) Ltd. v. DD Sharma (195 ITR 1), cited in 20 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 273

120 ITR 001, (SC) 7. B.N. Sharma Vs. CIT, 226 ITR 442, (SC) 8. Engineering Impex (P) Ltd. v. DD Sharma
195 ITR 1 · 1992 · Supreme Court
20
citing judgments
Bank Ltd. v. ITO
424 ITR 422 · 2020 · High Court
17
citing judgments
Bachul Lal Kapoor: 60 ITR 74 (SC) and Laxmipat Singhania v. CIT
156 ITR 693 · 1985 · High Court
15
citing judgments
12. In N.A. Malbary and Bros. v. Commissioner of Income- Tax, Bombay North
51 ITR 295 · 1964 · Supreme Court
7
citing judgments

Judgments on Section 273

DINESH VERMA,MANALI, HIMACHAL PRADESH vs. ITO, ITO WARD KULLU

In the result, appeal filed by the Assessee is dismissed

ITA 897/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vinamar Gupta, C.A (Virtually)For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 151ASection 263Section 270A

THE TENALI PT EMPLOYEES MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LTD,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI

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

ITA 361/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 361/Viz/2025 (A.Y. 2019-20) The Tenali P & T Employees V. Income Tax Officer - Ward – 1 Mutually Aided Co-Op Thrift & Income Tax Office Credit Society Limited Opp. Sai Baba Temple, Bose Road D.No. 22-5-60, Sarojini Naidu Street Tenali – 522201, Andhra Pradesh Tanali – 522201 Andhra Pradesh [Pan:Aacat9757E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

SRI VINAYAKA EDUCATIONAL TRUST,VIZIANAGARAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), VISAKHAPATNAM

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

ITA 120/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 120/Viz/2025 (A.Y. 2018-19) Sri Vinayaka Educational Trust V. Income Tax Officer (Exemption Ward) Income Tax Office Panukuvalaasa Village Infinity Towers Pachipenta Mandal Sankaramatam Road Vizianagaram – 535591 Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaits1192H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 143(1)

VERAMBALLY THAZHIKUNIYIL VINODAN,KOZHIKODE vs. THE JOINT COMMISSIONER OF INCOME TAX, KOCHI

ITA 350/COCH/2025[2016-17]Status: DisposedITAT Cochin06 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 143(3)Section 153ASection 269SSection 271DSection 274

SIMHADRI SUNITHA,VIZAKHAPATNAM vs. INCOME TAX OFFICER, WARD-4(2), VISAKHAPATNAM

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

ITA 114/VIZ/2025[2011-12]Status: DisposedITAT Visakhapatnam12 Jun 2025AY 2011-12

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.114/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Simhadri Sunitha V. Ito – Ward – 4(2) Income Tax Office D.No. 48-8-18, Chikkala Residency Direct Taxes Building Flat No. 1, 4Th Floor, Dwarakanagar Mvp Double Road Visakhapatnam – 530016 Visakhapatnam – 530017 Andhra Pradesh [Pan: Avtps9852Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 144Section 253Section 273

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

ITA 1179/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 115BSection 144Section 147Section 148Section 151Section 234ASection 250Section 69

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

ITA 82/COCH/2025[2016-17]Status: DisposedITAT Cochin29 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

ITA 81/COCH/2025[2015-16]Status: DisposedITAT Cochin29 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

ITA 80/COCH/2025[2014-15]Status: DisposedITAT Cochin29 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273

SEQUENCE DESIGN (INDIA) PRIVATE LIMITED,PUNE MAHARASHTRA vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 2106/PUN/2024[2015-2016]Status: DisposedITAT Pune16 May 2025AY 2015-2016

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2106/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri Nikhil PathakFor Respondent: Shri Manish Mehta
Section 143(1)(a)Section 143(3)Section 250Section 271ASection 273BSection 92D(1)

K 629 MERKUPATHY PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY,TIRUPUR vs. INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR

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

ITA 575/CHNY/2025[2020-21]Status: DisposedITAT Chennai25 Apr 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.575/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 K 629 Merkupathy Primary Agricultural Vs. The Income Tax Officer, Co-Op. Credit Society, Ward 1(2), Abishekarapuram, Kunnathur, Tirupur. Tirupur 638 103. [Pan:Aabak6176B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, Ca (Virtual) ""थ" की ओर से/Respondent By : Shri M.P. Guru Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.04.2025 घोषणा की तारीख /Date Of Pronouncement : 25.04.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.12.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21. 2. Ground No. 1 & 2 Raised By The Assessee Involving Only Issue As To Whether The Ld. Cit(A) Is Justified In Confirming The Order Of The Assessing Officer Passed Under Section 272A(1)(D) Of The Income Tax Act, 1961

For Appellant: Ms. A. Vijayalakshmi, CA (Virtual)For Respondent: Shri M.P. Guru Prasad, Addl. CIT
Section 142(1)Section 143(2)Section 144Section 272A(1)(d)Section 273Section 273B

SUBRAMANYAN HARIKUMAR,PALKKAD vs. JCIT, PALAKKAD

In the result, appeal filed by the assessee stands dismissed

ITA 711/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2017-18 Subramanyan Harikumar .......... Appellant 29/58-4, 42/409-I, Mania, M.G. Road Karnaki Nagar, Palakkad 678001 [Pan: Achph7765A] Vs. Jt. Commissioner Of Income Tax .......... Respondent Aayakar Bhavan, English Church Road Palakkad 678014 Appellant By: Smt. Divya Ravindran, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.03.2025 Date Of Pronouncement: 20.03.2025

For Appellant: Smt. Divya Ravindran, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 269SSection 271D

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

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

ITA 831/COCH/2024[2016-17]Status: DisposedITAT Cochin18 Mar 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs. DCIT,CENTRAL CIRCLE, THIRUVANANTHAPURAM

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

ITA 830/COCH/2024[2015-16]Status: DisposedITAT Cochin18 Mar 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

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

ITA 829/COCH/2024[2014-15]Status: DisposedITAT Cochin18 Mar 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

PATTOM SERVICE CO-OPERATIVE BANK LTD NO.T-1318,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

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

ITA 828/COCH/2024[2013-14]Status: DisposedITAT Cochin18 Mar 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 271BSection 273Section 44A

ARCHANA PRASHANT DATE,PUNE vs. ITO, WARD 11(1), PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 2472/PUN/2024[2013-14]Status: DisposedITAT Pune05 Mar 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2472/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 144Section 147Section 250Section 271(1)(b)Section 274

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

NILONS ENTERPRISES PVT.LTD,PUNE vs. WARD 2(4), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 1600/PUN/2024[2016-17]Status: DisposedITAT Pune15 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 143(3)Section 269TSection 271E

KAKUMANU NAVEEN KUMAR,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, appeals of the assessee are allowed for statistical purpose

ITA 470/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam10 Jan 2025AY 2017-18

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.469 & 470/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kakumanu Naveen Kumar V. Ito – Ward – 2(1) Central Revenue Building Flat No. 201, Venkata Raghava Residency Radio Colony, Beside Med Plus Medical Shop M.G. Road, Vijayawada Vijayawada – 520008 Andhra Pradesh - 520002 Andhra Pradesh [Pan: Cmspk2757G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 253Section 273

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