Section 275(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.472

Section 275(1)(a) falls under section 275 of the Income-tax Act, 1961, which corresponds to section 472 (Bar of limitation for imposing penalties) of the Income-tax Act, 2025.

Read section 472 of the 2025 Act

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

The decision most relied on for Section 275(1)(a) is CIT v. Virtual Soft Systems Ltd. (341 ITR 593), cited in 33 of the 114 judgments on BharatTax that turn on this section.

Leading authorities on Section 275(1)(a)

CIT v. Virtual Soft Systems Ltd.
341 ITR 593 · 2012 · High Court
33
citing judgments

A mandatory change in the method of accounting, if bonafide, allows for deductions based on the changed method when computing business income. The method of accounting for lease followed by an assessee, based on ICAI guidelines, was accepted.

COMMISSIONER OF INCOME TAX v. ODEON BUILDERS P. LTD.
393 ITR 27 · 2017 · High Court
14
citing judgments

The limitation period for filing an appeal against an ITAT order commences from the date of receipt of the order by any CIT, not necessarily the 'concerned jurisdictional CIT'. Alternatively, the date of pronouncement of the order can be taken as the date of service.

Parkinson Electrical Corprn v. ITO
84 Taxmann 82 · 1996 · High Court
9
citing judgments
Bata India Ltd. v. DCIT
11 Taxmann.com 453 · Reported
5
citing judgments

Judgments on Section 275(1)(a)

Niraj Premchand Raka, Solapur vs. Income-Tax Officer, Ward - 1 (1), Solapur

ITA 740/PUN/2004[1992-93]Status: DisposedITAT Pune27 Feb 2019AY 1992-93

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 246Section 246ASection 253Section 271(1)(c)Section 275Section 275(1)Section 275(1)(a)

Neelam Premchand Raka, Solapur vs. Income-Tax Officer, Ward - 1 (1), Solapur

ITA 739/PUN/2004[1992-93]Status: DisposedITAT Pune27 Feb 2019AY 1992-93

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 246Section 246ASection 253Section 271(1)(c)Section 275Section 275(1)Section 275(1)(a)

Sarita Padamchand Raka, Solapur vs. Income-Tax Officer, Ward - 1 (1), Solapur

ITA 738/PUN/2004[1992-193]Status: DisposedITAT Pune27 Feb 2019AY 1992-193

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 246Section 246ASection 253Section 271(1)(c)Section 275Section 275(1)Section 275(1)(a)

Ekata Padamchand Raka, Solapur vs. Income-Tax Officer, Ward - 1 (1), Solapur

ITA 737/PUN/2004[1992-93]Status: DisposedITAT Pune27 Feb 2019AY 1992-93

Bench: Shri R.S. Syal & Shri Vikas Awasthy

Section 246Section 246ASection 253Section 271(1)(c)Section 275Section 275(1)Section 275(1)(a)

Sh Makhan Singh Mukh Sewadar, Amritsar vs. The Income Tax Officer, Amritsar

In the result, the assessee’s appeal is dismissed

ITA 40/ASR/2016[2009-10]Status: DisposedITAT Amritsar27 Feb 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 40/Asr/2016 Assessment Year: 2009-10

For Appellant: Sh. Padam Bahl (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 139(1)Section 246Section 246ASection 253Section 263Section 264Section 271BSection 275Section 275(1)(a)Section 275(1)(c)

Ge Engine Services Llc, Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

ITA 753/DEL/2019[2008-09]Status: DisposedITAT Delhi27 Feb 2019AY 2008-09

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 271Section 271(1)(c)Section 274Section 275(1)(a)

Ge Engine Services Malaysia Sdn Bhd, Gurgaon vs. DCIT, (International Taxation), Circle-1(3)(1), New Delhi

ITA 694/DEL/2019[2002-03]Status: DisposedITAT Delhi27 Feb 2019AY 2002-03

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 271Section 271(1)(c)Section 274Section 275(1)(a)

Ge Transportation Parts Llc, Gurgaon vs. DCIT, Circle- 1(3)(1), International Taxation, New Delhi

ITA 697/DEL/2019[2008-09]Status: DisposedITAT Delhi25 Feb 2019AY 2008-09

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR
Section 271Section 271(1)(c)Section 274

Ge Transportation Parts Llc, Gurgaon vs. DCIT, Circle- 1(3)(1), International Taxation, New Delhi

ITA 696/DEL/2019[2007-08]Status: DisposedITAT Delhi25 Feb 2019AY 2007-08

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR
Section 271Section 271(1)(c)Section 274

Ge Wind Energy Gmbh, Gurgaon vs. DCIT, Circle- 1(3)(1), International Taxation, New Delhi

ITA 695/DEL/2019[2006-07]Status: DisposedITAT Delhi25 Feb 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR
Section 271Section 271(1)(c)Section 274

Ge Energy Parts Inc., Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

ITA 6403/DEL/2018[2001-02]Status: DisposedITAT Delhi25 Feb 2019AY 2001-02

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri G.K. Dhall, CIT DR
Section 271Section 271(1)(c)Section 274

Parisons Roller Flour Mills Pvt Ltd vs. Commissioner of Income Tax

ITA/142/2012HC Kerala01 Feb 2019
For Appellant: PARISONS ROLLER FLOUR MILLS PVT LTDFor Respondent: COMMISSIONER OF INCOME TAX

M/S Himalayan Educational Trust, Salem vs. Addl CIT (Exemptions), Coimbatore

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

ITA 1772/CHNY/2018[2010-11]Status: DisposedITAT Chennai27 Nov 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1772/Chny/2018 िनधा"रण वष"/Assessment Year:2010-11 M/S. Himalayan Educational Trust, The Addl. Commissioner Of Mount Shevaroys Matriculation Vs. Income Tax (Exemptions), School, Poosaripatti, Omalur Tk, Coimbatore. Salem 636 305. [Pan: Aaath7716E] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, Ca ""थ" की ओर से/Respondent By : Shri G.N. Ragavendra Rao, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.11.2018 घोषणा की तारीख /Date Of Pronouncement : 27.11.2018 आदेश /O R D E R

For Appellant: Shri T.S. Lakshmi Venkataraman, CAFor Respondent: Shri G.N. Ragavendra Rao, JCIT
Section 12ASection 139Section 143(2)Section 271(2)(e)Section 272ASection 272A(2)(e)

ACIT Cir 7(2)(2), Mumbai vs. Novartis India Ltd, Mumbai

ITA 4254/MUM/2016[1992-93]Status: DisposedITAT Mumbai26 Oct 2018AY 1992-93

Bench: Shri B.R.Baskaran & Shri Ravish Soodacit, Circle-7(2)(2) M/S Novartis India Pvt. Room No. 623, 6Th Floor, Sandoz House, Shivsagar Estate, Vs. Aayakar Bhavan, M.K. Road, Dr. Annie Besant Road, Worli Mumbai-400 020 Mumbai- 400 018 Pan – Aaach2914F (Appellant) (Respondent)

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Nishant Samaiya, D.R
Section 271(1)(c)Section 275(1)(a)

M/S. Standard Chartered Grindlays Pty Limited, New Delhi vs. DDIT, New Delhi

ITA 3459/DEL/2014[1996-97]Status: DisposedITAT Delhi25 Oct 2018AY 1996-97

Bench: Shri O.P.Kant & Shri Kuldip Singh

For Appellant: Smt. Shashi M, Kapila, P. Sharma, AdvFor Respondent: Shri G.K.Dhall, CIT-DR
Section 143(3)Section 2Section 271(1)(c)Section 274Section 274(2)(b)Section 36Section 4

Sahiwal Investment & Trading Co., New Delhi vs. ITO, New Delhi

Appeal is allowed

ITA 4913/DEL/2015[2006-07]Status: DisposedITAT Delhi18 Jul 2018AY 2006-07

Bench: Shri R.K. Panda & Ms. Suchitra Kamblesahiwal Investment & Trading Vs Ito Co., Ward 22(2) 4Th Floor, Punjabi Bhawan, New Delhi. 10, Rouse Avenue, New Delhi. Pan No. Aaacs0017J Appellant Respondent

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 275(1)(a)Section 32Section 50

Pankaj Dua, New Delhi vs. ACIT, New Delhi

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

ITA 517/DEL/2015[2005-06]Status: DisposedITAT Delhi18 Jun 2018AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamblepankaj Dua Vs Acit 10/45, Geeta Colony, Circle 36(1) New Delhi. New Delhi. Pan No. Akppd9635F Appellant Respondent Appellant/ Assessee By Sh. Ashish, Ca Respondent/ Revenue By Sh. Atiq Ahmed, Sr. Dr Date Of Hearing 13.06.2018 Date Of Pronouncement 18.06.2018 Order Per Suchitra Kamble, Jm This Appeal Is Filed By The Assessee Against The Order Dated 13.11.2014 Passed By The Cit(Appeals)-Xxvii, New Delhi For Ay 2005-06. 2. The Grounds Of Appeal Are As Under: 1. “That On The Facts & Circumstances Of The Case & In Law, Both The Lower Authorities I.E. Ao & Cit (A), Have Erred In Imposition Of Penalty U/S 271(1)(C) Of The Income Tax Act, 1961 & As Such The Order Impugned Herein Under May Kindly Be Held As Bad In Law & The Penalty Imposed Of Rs. 7,86,046/- May Kindly Be Deleted. 2. That Without Prejudice, The Penalty U/S 271(1)(C ) Has Been Imposed On Presumptive Basis Without Any Satisfaction Or Without There Being Any Concealment Of Income Or Filing Of Inaccurate Particulars. The Penalty U/S 271(1)(C ) Of Rs. 7,86,046/- May Thus Be Deleted. 3. That On The Facts & Circumstances Of The Case & In Law, The Ao Has Erred In Not Appreciating The Submissions Submitted During The Course Of Penalty Proceedings & Also In Not Stating As To The How & To What Extent The Submissions Of The Assessee Are Not Considered. As Such Penalty Of Rs. 7,86,046/- U/S 271(1)(C ) Of The Act May Kindly Be Deleted.

Section 143(3)Section 144Section 271(1)Section 271(1)(c)Section 274Section 275(1)(a)

Saras Plywood Products Pvt. Ltd., Valsad vs. The Dy.CIT, Valsad Circle, Valsad

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

ITA 689/AHD/2015[2007-08]Status: DisposedITAT Surat28 May 2018AY 2007-08

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.689/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2007-08 Saras Plywood Products Vs. The Deputy Commissioner Of Private Limited, Income Tax, Plot No.744, New G.I.D.C, Valsad Circle, Valsad. Gundlav, Valsad. Pan: Aahcs 8945G अपीलाथ" Appellant ""यथ"/Respondent

Section 271Section 271(1)(c)Section 274

ACIT, Cir-27, Haldia, Purba Medinipur vs. Shri Prabal Kanti Pramanik, Purba Medinipur

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

ITA 821/KOL/2015[2008-2009]Status: DisposedITAT Kolkata11 Oct 2017AY 2008-2009

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.821/Kol/2015 (िनधा"रणवष" / Assessment Year: 2008-09 A.C.I.T, Circle – 27, Haldia Vs. Shri Prabal Kantipramanik Dubey House, Basudevpur, Garkamalpur, Mahishadal, Khanjanchak, Haldia, Dist: Purbamedinipur, W.B, Purbamedinipur – 721 602. 721628 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeypp4276P (Revenue/Department) .. (Assessee) Revenue/Department By :Shri M. K. Biswas, Addl. Cit, Dr Assessee By :Shri T.P. Kaur, Fca सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 11/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue,Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-7, Kolkata, In Appeal No.252/Cit(A)-7/C-27/14-15, Dated 13.03.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S.271(1)(C) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 05.03.2014. 2. Before Us, The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri T.P. Kaur, FCAFor Respondent: Shri M. K. Biswas, Addl. CIT, DR
Section 143(3)Section 154Section 271(1)(c)Section 44A

ACIT, Gurgaon vs. M/S. Dlf Info City Developers (Chennai) Ltd., Gurgaon

In the result, the appeal filed by the Revenue stands dismissed

ITA 5134/DEL/2015[2009-10]Status: DisposedITAT Delhi04 Oct 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Respondent: Sh. Naveen Chandra, CIT(DR)
Section 143(3)Section 271(1)Section 271(1)(c)Section 275(1)(a)Section 80I