Section 275(1A) of the Income Tax Act

Income-tax Act, 2025: s.472

Section 275(1A) 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.

72 judgments on BharatTax turn on Section 275(1A).

Judgments on Section 275(1A)

M/S. Brothers of the Sacred Heart of Jesus, Tirunelveli vs. ACIT, Exemptions, Coimbatore

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 1584/CHNY/2026[2018-19]Status: DisposedITAT Chennai29 Sept 2026AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Raoिनधा"रण वष"/Assessment Year: 2018-19 M/S.Brothers Of The Sacred Assistant Commissioner Of Heart Of Jesus, Income Tax(Exemptions), 9-H, High Ground Road, Coimbatore. Vs. Palayamkottai, Tirunelveli - 627002 अपीलाथ" Appellant ""थ" Respondent Aaaab0391A Permanent Account Number Of Assessee:

Section 11(6)Section 12ASection 143(3)Section 250Section 270Section 270ASection 270A(9)Section 275Section 7

Sundaram Home Finance Ltd., Chennai vs. ITO, Corporate Ward-6(1), Chennai

In the result, appeal filed by the assessee stands dismissed

ITA 1996/CHNY/2026[2014-15]Status: DisposedITAT Chennai23 Sept 2026AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Ss Viswanethra Raviिनधा"रण वष"/Assessment Year: 2014-15 Sundaram Home Finance Ltd, Income Tax Officer, 5Th Floor, Sundaram Towers, Corporate Ward-6(1), No.46, Whites Road, Royapettah, Chennai. Vs. Chennai – 600014 अपीलाथ" Appellant ""थ" Respondent Aadcs4826J Permanent Account Number Of Assessee: अपीलाथ" "ारा/Appellant Represented By: Mr.R.Vijayaraghavan- Advocate ""थ" "ारा/Respondent Represented By: Mr.Madhan Kumar – Sr.Dr सुनवाई की तारीख / Date Of Conclusion Of Hearing: 30.07.2026 घोषणा की तारीख / Date Of Pronouncement: 23.09.2026 आदेश / Order Per Inturi Rama Rao: This Appeal Filed By The Assessee Directed Against The Order Passed By Learned Commissioner Of Income Tax(Appeals)[Nfac], Dated 03.02.2026 Passed U/S.250 Of The Income Tax Act, 1961 For The Assessment Year 2014-15. 2. The Assessee Raised The Following Grounds Of Appeal : “1. The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre (Nfac) Confirming The Levy Of Penalty Under Section 271(1)(C) Of The Act Is Contrary To Law, Facts & Circumstances Of The Case & Therefore Liable To Be Set Aside.

Section 14ASection 250Section 271(1)(c)Section 275Section 36(1)Section 36(1)(viii)

Sundaram Home Finance Limited, Chennai vs. CIT, Chennai

In the result, appeal filed by the assessee in ITA

ITA 1778/CHNY/2026[2016-17]Status: DisposedITAT Chennai23 Sept 2026AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Ms.Sugaboshani – Advocate
Section 250Section 271(1)Section 271(1)(c)Section 275Section 36(1)Section 36(1)(viii)

Sundaram Home Finance Limited, Chennai vs. CIT, Chennai

In the result, appeal filed by the assessee in ITA

ITA 1777/CHNY/2026[2015-16]Status: DisposedITAT Chennai23 Sept 2026AY 2015-16

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Ms.Sugaboshani – Advocate
Section 250Section 271(1)Section 271(1)(c)Section 275Section 36(1)Section 36(1)(viii)

Spr Publications Private Limited, Hydedrabad vs. ITO, Ward-3(1), Hyderabad

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

ITA 1776/HYD/2025[2011-12]Status: DisposedITAT Hyderabad03 Jul 2026AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

Section 250Section 271(1)(c)Section 274Section 275

DCIT(Exemption), Circle-2, Kolkata, Income Tax Office Middleton Builiding vs. Assam Infrastructure Financing Authority, Guwahati, Kamrup

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

ITA 2477/KOL/2025[2015-16]Status: DisposedITAT Kolkata22 Jun 2026AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 148Section 250Section 271(1)(c)

Khateeb Omair Ahmed, Chennai vs. ITO, Ncc-4(1), Chennai

In the result, ground nos

ITA 3093/CHNY/2025[2011-12]Status: DisposedITAT Chennai19 Jun 2026AY 2011-12

Bench: Honourable Shri Aby T. Varkey & Shri Gagan Goyalआयकर अपील सं./Ita No. 3092 & 3093/Chny/2025 ननिाारण वर्ा /Assessment Years: 2004-05 & 2011-12 Khateeb Omair Ahmed V. Income Tax Officer,, 62B, Ohms Road, Non-Corp Circle-4(1), Kilpauk, Chennai-600 010. Chennai. [Pan: Aahpu4907D] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Ms. G. Vardini Karthik & Ms. Sumedha, Advocates, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Mr. Guru Prasad, Addl. Cit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 11.06.2026 घोषणाकीतारीख /Date Of Pronouncement : 19.06.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Preferred By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (A) / Nfac, (Hereinafter Referred As The ‘Ld. Cit(A)’) Dated 11.09.2025, For The Assessment Years (Hereinafter Referred As The ‘Ays’) 2004-05 & 2011-12. Ita – 3092, Ay – 2004-05

For Appellant: Ms. G. Vardini Karthik, & MsFor Respondent: Mr. Guru Prasad, Addl. CIT
Section 271(1)Section 271(1)(a)Section 271(1)(c)Section 274Section 275Section 275(1)Section 275(1)(a)

Khateeb Omair Ahmed, Chennai vs. ITO, Ncc-4(1), Chennai

In the result, ground nos

ITA 3092/CHNY/2025[2004-05]Status: DisposedITAT Chennai19 Jun 2026AY 2004-05

Bench: Honourable Shri Aby T. Varkey & Shri Gagan Goyalआयकर अपील सं./Ita No. 3092 & 3093/Chny/2025 ननिाारण वर्ा /Assessment Years: 2004-05 & 2011-12 Khateeb Omair Ahmed V. Income Tax Officer,, 62B, Ohms Road, Non-Corp Circle-4(1), Kilpauk, Chennai-600 010. Chennai. [Pan: Aahpu4907D] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Ms. G. Vardini Karthik & Ms. Sumedha, Advocates, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Mr. Guru Prasad, Addl. Cit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 11.06.2026 घोषणाकीतारीख /Date Of Pronouncement : 19.06.2026 आदेश / O R D E R Per Gagan Goyal, Am: These Two Appeals Preferred By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (A) / Nfac, (Hereinafter Referred As The ‘Ld. Cit(A)’) Dated 11.09.2025, For The Assessment Years (Hereinafter Referred As The ‘Ays’) 2004-05 & 2011-12. Ita – 3092, Ay – 2004-05

For Appellant: Ms. G. Vardini Karthik, & MsFor Respondent: Mr. Guru Prasad, Addl. CIT
Section 271(1)Section 271(1)(a)Section 271(1)(c)Section 274Section 275Section 275(1)Section 275(1)(a)

Shri Firdosh Noshir Anklesaria, Mumbai vs. Income Tax Officer Ward 20(1)(1), Mumbai

In the result, appeal of the assessee is allowed subject to payment of cost as directed hereinabove

ITA 1867/MUM/2026[2009-10]Status: DisposedITAT Mumbai15 May 2026AY 2009-10

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2009-10

Section 143(3)Section 271(1)(c)Section 275

DCIT CC-8(2), Mumbai vs. Veena Rajendra Chaturvedi, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2295/MUM/2026[2013-14]Status: DisposedITAT Mumbai14 May 2026AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2013-14

Section 143(3)Section 271(1)(c)Section 275Section 68Section 69C

Vikram Sugriv Kale, Osmanabad vs. Income Tax Officer Ward 1, Nanded

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

ITA 2833/PUN/2025[2018-19]Status: HeardITAT Pune21 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Vikram Sugriv Kale Ito, Ward 1, Nanded Vikram Stoves & Fabricators, Vs. Digvijay Construction, A 37, Midc, Osmanabad – 413501 Pan: Agapk8979L (Appellant) (Respondent) Assessee By : Shri Rohit S Tapadiya Department By : Shri Manish Mehta, Addl.Cit Date Of Hearing : 21-01-2026 Date Of Pronouncement : 21-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Rohit S TapadiyaFor Respondent: Shri Manish Mehta, Addl.CIT
Section 143(3)Section 271ASection 275

Rupa Sachin Shah, Ahmedabad vs. DCIT, Circle 2(1)(1), Ahmedabad

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

ITA 762/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad18 Nov 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 143(3)Section 250Section 271(1)(c)

Sachin Mahasukhlal Shah, Ahmedabad vs. DCIT, Circle 2(1)(1), Ahmedabad

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

ITA 759/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad18 Nov 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 143(3)Section 250Section 271(1)(c)

Kamuben Ramanlal Patel, Daman vs. Income Tax Officer, Daman

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

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

Income Tax Officer, Mumbai vs. Kruti Sandeep Shah, Mumbai

ITA 2181/MUM/2025[2009-10]Status: DisposedITAT Mumbai29 Aug 2025AY 2009-10

Bench: Shri Narender Kumar Choudhry

For Appellant: NoneFor Respondent: Shri Hemanshu Joshi, Ld. Sr. D.R
Section 143(1)Section 147Section 148Section 250Section 271(1)(c)Section 275

Dinar Umeshkumar More, Malegaon vs. ITO Ward 1, Malegaon

In the result, appeal of the assessee is allowed

ITA 2125/PUN/2024[2011-12]Status: DisposedITAT Pune14 Jul 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 250Section 271(1)(c)Section 275

The Co. Op. Cre Soc. of Vis Limited, Mehsana vs. The Dy. CIT, Circle Gandhinagar, Gandhinagar

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 786/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 246Section 246ASection 253Section 260ASection 261Section 263Section 264Section 271(1)(c)Section 275

Schaeffler India Ltd. (Formerly Known As Ina Bearing India Pvt. Ltd.), Vadodara vs. The ACIT, Cicle-1(1)(2) Now DCIT, Circle-1(1)(1), Vadodara

In the result, appeal of the assessee is allowed

ITA 1872/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Rignesh Das, CIT DR
Section 143(3)Section 144C(3)Section 271Section 271(1)(c)Section 275Section 92C

Shubh Hatcheries, Jabalpur vs. Income Tax Officer, Ward 1(1), Jabalpur

In the result, ITA No.22/JAB/2024, ITA No

ITA 24/JAB/2024[2017-18]Status: DisposedITAT Jabalpur23 May 2025AY 2017-18
For Appellant: Sh. Dr. H.S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 271ASection 271BSection 69A

Shubh Hatcheries, Jabalpur vs. Income Tax Officer, Ward 1(1), Jabalpur

In the result, ITA No.22/JAB/2024, ITA No

ITA 23/JAB/2024[2017-18]Status: DisposedITAT Jabalpur23 May 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Dr. H.S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 271ASection 271BSection 69A