Section 271AAC in The Income Tax Act, 1961 [Entire Act]
Section 271AAC in The Income Tax Act, 1961
271AAC. Penalty in respect of certain income.
(1) The Assessing Officer [or the Commissioner (Appeals)] may, notwithstanding
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1 - 10 of 1954 (0.87 seconds)Section 100 in Finance Act, 2020 [Entire Act]
Finance Act, 2020
100. Insertion of new section 271AAD.
- After section 271AAC of the Income-tax Act, the following section shall be inserted, namely:- '271AAD
Section 443 in The Income Tax Act, 2025 [Entire Act]
respect of income referred to in sub-section (1). [ Similar to Section 271AAC from The Income Tax Act, 1961 - Also Refer
Section 116 in The Finance Act, 2023 [Entire Act]
Section 116 in The Finance Act, 2023
116. In section 271AAC of the Income-tax Act, for the words and brackets "the Commissioner (Appeals
D.Tamilselvi vs The Income Tax Officer on 29 October, 2025
relating to PAN Number AUQPT8992C and notice for penalty under
Section 271AAC(1) dated 21.03.2024 both on the file of the 2 nd Respondent ... 2021-22/1041496249(1) and impugned penalty notice under Section
271AAC(1) dated 29.03.2022 vide DIN:
ITBA/PNL/S/271AAC(1)/2021-22/1041962795
Rekha Shekhawat, Kota vs Pr.Cit, Udaipur on 16 August, 2022
dated 25.02.2019, was passed without initiating penalty proceedings
u/s 271AAC of the Act. The assumption of jurisdiction u/s 263 of the
Act with ... reference to initiation of penalty proceedings u/s 271AAC of
the Act being contrary to the provisions of law and facts on record.
Hence
Anotra Realators Private Limited, ... vs Pcit (Central)- 1, Chennai on 14 August, 2024
reason that
the AO has initiated penalty proceedings u/s.271AAC of the Act
instead of initiating penalty ... 153C of the Act, the AO initiated penalty
proceedings u/s.271AAC of the Act firstly by para 4.10 as under
Vikas Vijay Gupta,Ahmedabad vs The Pr. Cit, Ahmedabad-1, Ahmedabad on 27 May, 2025
brought to tax.
Thus A.O. initiated penalty proceedings u/s. 271AAC(1) of the Act
in respect of addition made ... before the Ld.CIT(A).
The AO initiated penalty proceedings u/s. 271AAC(1) of the Act as
mentioned in the reassessment order, whereas issued
Dcit, Chennai vs Jagathrakshakan Srinisha, Chennai on 18 November, 2025
Dcit, Chennai vs Jagathrakshakan Srinisha, Chennai on 18 November, 2025
आयकर अपील य अ धकरण
Ramdas Singh Tomar,Rajasthan vs Income Tax Officer, Ward 1(1), Jaipur on 1 April, 2025
erred in law and facts in
initiating proceedings under section U/s 271AAC, 270A & 271AAC(1)of the act.
7. That further submissions ... appellant has challenged the initiation of penalty
proceedings u/s 271AAC , 270A AND 271AAC(1) of the Act. This ground is
premature at this stage