Bombay HC Quashes Section 271D Penalty as Issue Was Already Covered by Earlier Rulings

Hiraman Ramchandra Rithe Vs Union of India (Bombay High Court) The petitioner challenged the penalty order dated 20.02.2026 passed under Section 271-D and the related demand notice issued under Section 156. The petitioner relied on a Bombay High Court decision in Writ Petition (L) No. 42864 of 2025, contending that the issue was already covered. The Income Tax Department opposed the petition, arguing that an alternate efficacious remedy was available, while the Union of India supported the impugned order. The Court noted that the issue was squarely covered by its earlier decision, which had fo...