Topic

Section 271C

2 articlesLatest May 2026
ITAT Territorial Jurisdiction | Appeal Must Be Filed Before Bench Where Assessing Officer Is Situated : ITAT Delhi Reaffirms Situs Rule
Case Law Analysis
|Income Tax Appellate Tribunal

ITAT Territorial Jurisdiction | Appeal Must Be Filed Before Bench Where Assessing Officer Is Situated : ITAT Delhi Reaffirms Situs Rule

ITAT Delhi dismisses appeal for lack of territorial jurisdiction, holding that the situs of the Assessing Officer-not the assessee’s location-determines the appropriate bench. The ruling reinforces the binding precedent from the Supreme Court in PCIT Vs. ABC Papers Ltd., impacting taxpayers filing appeals under the Income Tax Act.

Section 275(1)(c) IT Act | Penalty Invalid if Passed After 31/03/2016 for FY 2012-13: ITAT Delhi Relies on PCIT v. Turner General
Case Law Analysis
|Income Tax Appellate Tribunal

Section 275(1)(c) IT Act | Penalty Invalid if Passed After 31/03/2016 for FY 2012-13: ITAT Delhi Relies on PCIT v. Turner General

ITAT Delhi quashed a penalty under Section 271C for AY 2013-14 because the order was passed after the statutory deadline of 31/03/2016 under Section 275(1)(c), affirming that limitation is mandatory and not curable. The ruling reinforces that tax authorities cannot extend penalty timelines, affecting all assessees facing delayed proceedings under Chapter XXI of the Income Tax Act.

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