Section 279 of the Income Tax Act

Income-tax Act, 2025: s.491

Section 279 of the Income-tax Act, 1961 corresponds to section 491 (Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner) of the Income-tax Act, 2025.

Read section 491 of the 2025 Act

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

44 judgments on BharatTax turn on Section 279.

Judgments on Section 279

Assistant Commissioner of Income Tax vs. Visteon Technical and Services Centre Pvt Ltd

Appeal is allowed

WA/484/2026HC Karnataka19 May 2026

Section 144BSection 147Section 147ASection 151ASection 273(3)Section 279Section 4

Pr.Commissioner of Income Tax-2 vs. M/S Janapriya Properties Private Limited

Appeal stands disposed of

ITTA/241/2015HC Telangana11 Jun 2025

Bench: Hon’Ble Mrs. Justice Susmita Phukan Khaund

For Appellant: Mr. S.K. Poddar, AdvocateFor Respondent: MR. A DUTTA (r-1), MS. C MOZUMDAR (R-1),MS. R D

Shri Balashah Bava Sanstha Sarvajanik Trust, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 304/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Ashesh R. Rewar, CIT-DRFor Respondent: Shri Ashesh R. Rewar, CIT-DR

Section 12ASection 80G(5)

Shri Balashah Bava Sanstha Sarvajanik Trust, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 303/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Ashesh R. Rewar, CIT-DRFor Respondent: Shri Ashesh R. Rewar, CIT-DR

Section 12ASection 80G(5)

Asst. Commissioner of Income Tax, Mumbai vs. Varun Resources Ltd, Mumbai

In the result, the appeal of the Revenue for AY 2013-14, 2015-16 & 2017-18

ITA 3052/MUM/2024[2013-14]Status: DisposedITAT Mumbai03 Sept 2024AY 2013-14

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Haridas Bhatt, AR

Section 147Section 279Section 33Section 446

Asst. Commissioner of Income Tax, Mumbai vs. Varun Resources Limited, Mumbai

In the result, the appeal of the Revenue for AY 2013-14, 2015-16 & 2017-18

ITA 3051/MUM/2024[2015-16]Status: DisposedITAT Mumbai03 Sept 2024AY 2015-16

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Haridas Bhatt, AR

Section 147Section 279Section 33Section 446

Asst. Commissioner of Income Tax, Mumbai vs. Varun Resources Limited, Mumbai

In the result, the appeal of the Revenue for AY 2013-14, 2015-16 & 2017-18

ITA 3050/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Sept 2024AY 2017-18

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Haridas Bhatt, AR

Section 147Section 279Section 33Section 446

Principal Commissioner of Income Tax Delhi 10 vs. Guptajee and Company

Appeals are disposed of accordingly, along with

ITA/136/2021HC Delhi06 Aug 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 173

Director of Income Tax [Exemptions] vs. Exhibition Society

ITTA/341/2008HC Telangana16 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 166Section 173Section 279

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Auto Components Ltd

ITA/368/2022HC Delhi26 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Commissioner of Income Tax (International Taxation)-2 vs. Gracemac Corporation

ITA/34/2022HC Delhi07 Mar 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdard National Foundation (India)

Appeals are disposed of accordingly, along with

ITA/142/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 173

Fatima W/O Nasiruddin Bagawan vs. The Income Tax Department

WP/112882/2019HC Karnataka07 Feb 2022

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

Section 132

Nasiruddin S/O Paplusab Bagawan vs. The Income Tax Department

WP/112881/2019HC Karnataka07 Feb 2022

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

Section 132

Vandse Co-Operative Agricultural Society Ltd vs. Commissioner of Income Tax (Appeals)

WP/2643/2020HC Karnataka05 Feb 2020

Bench: The Hon'Ble Dr. Justice H.B.Prabhakara Sastry Miscellaneous First Appeal No. 2643 Of 2020 (Mv-D)

Section 173Section 173(1)

Principal Commissioner of Income Tax-9 vs. Yum Restaurants (India) Pvt. Ltd

ITA/219/2018HC Delhi27 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 132Section 132(4)Section 133Section 276Section 482

Rajendra Mithailal Agarwal, Nashik vs. Income-Tax Officer, Ward - 1(1), Nashik

In the result, all the three appeals of the assessee are partly allowed

ITA 3108/PUN/2017[2005-06]Status: DisposedITAT Pune02 May 2019AY 2005-06

For Appellant: Smt. Deepa KhareFor Respondent: Shri Sanjeev Ghai

Section 271(1)(c)Section 279

Rajendra Mithailal Agarwal, Nashik vs. Income-Tax Officer, Ward - 1(1), Nashik

In the result, all the three appeals of the assessee are partly allowed

ITA 3107/PUN/2017[2004-05]Status: DisposedITAT Pune02 May 2019AY 2004-05

For Appellant: Smt. Deepa KhareFor Respondent: Shri Sanjeev Ghai

Section 271(1)(c)Section 279

Rajendra Mithailal Agarwal, Nashik vs. Income-Tax Officer, Ward - 1(1), Nashik

In the result, all the three appeals of the assessee are partly allowed

ITA 3106/PUN/2017[2002-03]Status: DisposedITAT Pune02 May 2019AY 2002-03

For Appellant: Smt. Deepa KhareFor Respondent: Shri Sanjeev Ghai

Section 271(1)(c)Section 279

The Prl Commissioner of Income Tax-II, Visakhapatnam vs. L.G Trinadha Rao, Visakhapatnam

Appeal is dismissed

ITTA/297/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI