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)

Sri Chaudhary, Ghaziabad vs. Pr. CIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 517/DEL/2021[2015-16]Status: DisposedITAT Delhi31 Jul 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Ankit Abhishek Agarwal, AdvFor Respondent: Ms. Sapna Bhatia, CIT DR

Section 246Section 246ASection 253Section 263Section 271(1)(c)Section 275

DCIT, Central Circle-1(1), Chennai vs. M/S. Indus Mobile Distribution Private Limited, Chennai

The appeal stand dismissed

ITA 136/CHNY/2022[2011-12]Status: DisposedITAT Chennai19 Jul 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Shrenik Chorddia (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. DR

Section 271(1)(c)Section 275

Deputy Commissioner of Income Tax, Circle - 7, Pune vs. Tieto India P Ltd, Pune

In the result, the appeal of Revenue is dismissed

ITA 425/PUN/2020[2010-2011]Status: DisposedITAT Pune13 Jun 2022AY 2010-2011

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri M.G. Jasnani

Section 263Section 271(1)(c)Section 275

National Association of Software and Service Companies (Nasscom), New Delhi vs. DDIT (E), Inv. Circle-II, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7787/DEL/2018[2007-08]Status: DisposedITAT Delhi17 Mar 2022AY 2007-08

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7787/Del/2018 : Asstt. Year : 2007-08 National Association Of Software & Vs Ddit(Exemption) Inv., Service Companies (Nasscom), Circle-Ii, Ground Floor, Iete Building, New Delhi Property No. 2, Institutional Area, Lodhi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaatn2595F Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Ms. Sweta Yadav, Sr. Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 17.03.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Sweta Yadav, Sr. DR

Section 11Section 254Section 271Section 271(1)(c)Section 274Section 275Section 275(1)(a)

M/S Akshar Developers, Navi Mumbai vs. Asst CIT CC 3, Thane

In the result, appeals filed by the Revenue as well as the assessee are partly allowed for statistical purpose

ITA 893/MUM/2020[2012-13]Status: DisposedITAT Mumbai25 Feb 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Ms. Ritika AgarwalFor Respondent: Ms. Shailja Rai

Section 132Section 153ASection 271(1)(c)Section 275

M/S Akshar Developers, Navi Mumbai vs. Asst CIT CC 3, Thane

In the result, appeals filed by the Revenue as well as the assessee are partly allowed for statistical purpose

ITA 892/MUM/2020[2011-12]Status: DisposedITAT Mumbai25 Feb 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Ms. Ritika AgarwalFor Respondent: Ms. Shailja Rai

Section 132Section 153ASection 271(1)(c)Section 275

M/S Akshar Developers, Navi Mumbai vs. Asst CIT CC 3, Thane

In the result, appeals filed by the Revenue as well as the assessee are partly allowed for statistical purpose

ITA 891/MUM/2020[2010-11]Status: DisposedITAT Mumbai25 Feb 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Ms. Ritika AgarwalFor Respondent: Ms. Shailja Rai

Section 132Section 153ASection 271(1)(c)Section 275

Jt. CIT (OSD), CC-7(2), Mumbai vs. M/S. Anik Industries Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 373/MUM/2021[2010-11]Status: DisposedITAT Mumbai31 Jan 2022AY 2010-11

For Appellant: Shri Arvind JainFor Respondent: Shri Mehul Jain

Section 143(3)Section 275Section 45(1)

DCIT (Exemption), Ghaziabad vs. Friends Charitable Society, Ghaziabad

In the result, the appeal of the Revenue is dismissed

ITA 7196/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Jul 2021AY 2010-11

Bench: Shri Kul Bharat & Shri O.P.Kantassessment Year : 2010-11 Dcit(Exemption), Vs Friends Charitable Society, Circle-Ghaziabad, Loni Road, Mohan Nagar, Room No.105, 1St Floor, Ghaziabad, Uttar Pradesh. Cgo Complex-Ii, Pan-Aaatf0997R Kamla Nehru Nagar, Ghaziabad. Appellant Respondent Appellant By None Respondent By Ms. Nidhi Srivastava, Cit Dr Date Of Hearing 14.07.2021 Date Of Pronouncement 29.07.2021

Section 271(1)(c)Section 275

ACIT, Central Circle- 17, New Delhi vs. Spectrum Coal & Power Ltd., New Delhi

ITA 5405/DEL/2017[2002-03]Status: DisposedITAT Delhi09 Jul 2021AY 2002-03

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Ms. Ananya Kapoor, AdvocateFor Respondent: Shri Prakash Dubey, Senior DR

Section 143Section 147Section 271(1)(c)Section 275

DCIT, New Delhi vs. Sh. U.K. Bose, Lucknow

ITA 5066/DEL/2013[1996-97]Status: DisposedITAT Delhi19 Sept 2019AY 1996-97

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Dinesh Verma, Adv. and Shri Hardeep Singh, CAFor Respondent: Shri Sanjog Kapoor, Sr. DR

Section 271(1)(c)Section 275

DCIT, New Delhi vs. Sh. U.K. Bose, Lucknow

ITA 5064/DEL/2013[1994-95]Status: DisposedITAT Delhi19 Sept 2019AY 1994-95

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Dinesh Verma, Adv. and Shri Hardeep Singh, CAFor Respondent: Shri Sanjog Kapoor, Sr. DR

Section 271(1)(c)Section 275

DCIT, New Delhi vs. Sh. U.K. Bose, Lucknow

ITA 5065/DEL/2013[1995-96]Status: DisposedITAT Delhi19 Sept 2019AY 1995-96

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Dinesh Verma, Adv. and Shri Hardeep Singh, CAFor Respondent: Shri Sanjog Kapoor, Sr. DR

Section 271(1)(c)Section 275

Sanjiv Krishnakant Ashtamkar, Mumbai vs. Income Tax Officer 3(3), Mumbai

In the result, the appeal of the assessee in ITA no

ITA 6579/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Aug 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6579/Mum/2017 (नििाारण वर्ा / Assessment Year: 2009-10) बिाम/ Shri. Sanjiv Krishnakant Income Tax Officer 3(3) Ashtamkar Room No.8, B Wing, B-2, Ratna Umaid Ashar It Park, V. Residency, Pipe Line Road, Rd No. 16-Z, Luiswadi, Thane 400604 Wagle Industrial Estate, Maharashtra Thane (W)- 400604 Maharashtra स्थायी ऱेखा सं./ Pan: Abbpa3596K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Kishore Poddar Revenue By: Shri. Ajai Pratap Singh (Sr. Ar) सुनवाई की तारीख /Date Of Hearing : 25.06.2019 घोषणा की तारीख /Date Of Pronouncement : 23.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 6579/Mum/2017, Is Directed Against Appellate Order Dated 31.08.2017 In Appeal No. Pn/Cit(A)-2/Ito Wd-3(3)/Thn/83/2017-18, Passed By Learned Commissioner Of Income Tax (Appeals)-2, Pune (Hereinafter Called “The Cit(A)”), For Assessment Year(Ay) 2009-10, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Penalty Order Dated 27.03.2014 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay: 2009-10. I.T.A. No.6579/Mum/2017

For Appellant: Shri. Kishore PoddarFor Respondent: Shri. Ajai Pratap Singh (Sr. AR)

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

The Income Tax Officer, Muktsar vs. Sh. Manpreet Singh Badal, Muktsar

In the result, the appeal of the Revenue is dismissed

ITA 616/ASR/2015[2007-08]Status: DisposedITAT Amritsar21 Feb 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 616/Asr./2015 : Asstt. Year : 2007-08 Income Tax Officer, Vs Shri. Manpreet Singh Badal, Ward-Ii(2), S/O Shri. Gurdas Singh Badal, Muktsar Vill Badal, Distt. Muktsar (Appellant) (Respondent) Pan No. Afjpb2460B

For Appellant: Shri. Ashwani Kalia, CAFor Respondent: Smt. Ratinder Kaur, DR

Section 271(1)(c)Section 275