Section 275(1) of the Income Tax Act

Income-tax Act, 2025: s.472

Section 275(1) 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.

33 judgments on BharatTax turn on Section 275(1).

Judgments on Section 275(1)

Gtl Ltd, Navi Mumbai vs. ACIT Ltu-2, Mumbai

In the result, the appeal in ITA No

ITA 1864/MUM/2019[ 2013-14]Status: DisposedITAT Mumbai28 Jun 2019

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am स्थधित आवेदन सुं./Sa No. 203/Mum/2019 (Arising Out Of Ita No.1864/Mum/2019 For Ay: 2013-14) स्थधित आवेदन सुं./Sa No. 121/Mum/2019 (Arising Out Of Ita No.588/Mum/2019 For Ay: 2013-14)

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Chaudhary Arun Kumar

Section 143(2)Section 143(3)Section 14ASection 250Section 251(1)Section 271(1)(c)Section 36(1)(iii)Section 92

R.P.Darmalingam, Chennai vs. ACIT Central Circle 2(2), Chennai

In the result, the appeal of the assessee is allowed

ITA 1846/CHNY/2018[2012-13]Status: DisposedITAT Chennai15 Nov 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.Mohandas, C.A ""For Respondent: Ms.V.S.Sreelekha, CIT, D.r

Section 143(3)Section 153ASection 263Section 271(1)(c)Section 271C

Sh. R.K.Rana, Patna vs. ACIT, Central Ciecle-2, Patna

In the result all the appeals filed by the assesse are allowed: Order is pronounced in the open court on 9th, March, 2018

ITA 180/PAT/2017[2002-03]Status: DisposedITAT Patna09 Mar 2018AY 2002-03

Section 142(1)Section 143Section 144Section 16Section 17Section 23Section 26Section 271(1)Section 271(1)(b)Section 275

Sh. R.K.Rana, Patna vs. ACIT, Central Ciecle-2, Patna

In the result all the appeals filed by the assesse are allowed: Order is pronounced in the open court on 9th, March, 2018

ITA 179/PAT/2017[1999-2000]Status: DisposedITAT Patna09 Mar 2018AY 1999-2000

Section 142(1)Section 143Section 144Section 16Section 17Section 23Section 26Section 271(1)Section 271(1)(b)Section 275

Sh. R.K.Rana, Patna vs. ACIT, Central Ciecle-2, Patna

In the result all the appeals filed by the assesse are allowed: Order is pronounced in the open court on 9th, March, 2018

ITA 178/PAT/2017[92-93]Status: DisposedITAT Patna09 Mar 2018

Section 142(1)Section 143Section 144Section 16Section 17Section 23Section 26Section 271(1)Section 271(1)(b)Section 275

ITO, New Delhi vs. M/S. Modipon Ltd., Uttar Pradesh

In the result appeal filed by the revenue stands dismissed

ITA 5757/DEL/2014[1984-85]Status: DisposedITAT Delhi13 Dec 2017AY 1984-85

Bench: Shri P.K. Bansal & Smt. Beena A Pillaiay: 1984-85 The Ito Vs. Modipon Ltd. Ward 5(4) Hapur Road New Delhi Opp. Nagar Palika Modinagar 201 204 Uttar Pradesh Pan: Aaacm 2069 E (Appellant) (Respondent) Appellant By Sh. P.Damkanunjna, Sr.D.R. Respondent By Sh. Santosh Aggarwal, Adv. Date Of Hearing 11.12.2017 Date Of 13.12.2017 Pronouncement Order Per Beena A Pillaithe Present Penalty Appeal Has Been Filed By Revenue Against Order Dated 27/08/14 Passed By Ld.Cit(A)-8, New Delhi For Assessment Year 1984-85 On The Following Grounds Of Appeal: “1. Whether On The Facts & Circumstances Of The Case & In Law, The Ld.Cit(A) Has Erred In Deleting The Penalty Of Rs.20,72,130/- Imposed By The Ao On Account Of Addition Made U/S 37(4) & 40A(5) Of The Income Tax Act, 1961 (The Act)?

Section 143Section 256(1)Section 30Section 37Section 37(4)Section 43

Magna Chemical Manufacturers Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, appeal of the assessee is Allowed for Statistical

ITA 190/CHNY/2016[2004-2005]Status: DisposedITAT Chennai11 Aug 2016AY 2004-2005

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No. 190/Mds/2016 "नधा"रण वष" /Assessment Year : 2004-05

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Sahadevan, JCIT

Section 271Section 275