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“Section 119(2)(a)”

Section References (mined)Section 119Section 119(2)(a)98 judgments

The decision most relied on for Section 119(2)(a) is Commissioner of Customs v. Indian Oil Corporation Ltd. (267 ITR 272), cited in 501 judgments on BharatTax.

Leading authorities on Section 119(2)(a)

Commissioner of Customs v. Indian Oil Corporation Ltd.
267 ITR 272 · 2004 · Supreme Court
501
citing judgments

CBDT and CBEC circulars, along with administrative instructions, are binding on departmental authorities, who must not act in contravention of them. However, these circulars and instructions are not binding on courts or assessees.

UCO Bank v. CIT
237 ITR 889 · 1999 · Supreme Court
486
citing judgments

CBDT circulars and instructions, while not binding on courts or assessees, are strictly binding on income-tax departmental authorities, who cannot act in contravention of them.

Gajanan Constructions v. DCIT
74 Taxmann.com 6 · 2016 · ITAT
465
citing judgments

Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.

CIT v. G.M. Knitting Industries (P.) Ltd.
376 ITR 456 · 2015 · Supreme Court
221
citing judgments

The requirement to file a certificate or form (e.g., Form 10CCB, 10-IC) along with the return of income for claiming a deduction (e.g., under sections 80-IB, 115BAA) is directory regarding its timing. Such a deduction is allowable if the requisite form is filed before the final order of assessment, as procedural requirements should not override substantive benefits.

CIT v. Gujarat Oil & Allied Industries
201 ITR 325 · 1993 · High Court
195
citing judgments

The requirement to file an audit report along with the income tax return, as specified in provisions like Section 80J(6A) or 80-IA(7), is directory and not mandatory. Substantial compliance is achieved if the audit report is submitted at any time before the assessment is framed or completed, and benefits should not be denied merely due to a delay in furnishing it.

PCIT v. Wipro Ltd.
140 Taxmann.com 223 · 2022 · Supreme Court
192
citing judgments

Exemption provisions under Chapter III, such as Section 10B(8), must be interpreted strictly, and any claim for such exemptions must be made in the return of income. The principles governing Chapter III (incomes not forming part of total income) differ from those for Chapter VIA (deductions in computing total income).

Setty & Others vs. State of Karnataka (7) (1996) 1 SCC 345- Secretary Government of Madras v. P.R. Sriramulu
4 SCC 720 · 2008 · Reported
145
citing judgments

The validity of Section 234E of the Income Tax Act, 1961, inserted by the Finance Act, 2012, is examined by the court.

CIT v. Contimeters Electricals (P.) Ltd.
317 ITR 249 · 2009 · High Court
140
citing judgments

The requirement to file an audit report along with the return of income under section 80-IA(7) and similar provisions is directory, not mandatory. Such a report suffices if filed at any time before the assessment is framed.

Judgments citing Section 119(2)(a)

Dy. Commissioner of Income-Tax Central Circle - 6(2), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

Accordingly, Ground No.2 of the assessee is allowed

ITA 2403/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

statutory powers under section 119 of the Income-tax Act, which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. Thus, the authority which wields the power for its own advantage

Tata Aig General Insurance Company Limited, Mumbai vs. Assistant Commissioner of Income-Tax-8(3)(1), Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

statutory powers under section 119 of the Income-tax Act, which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. Thus, the authority which wields the power for its own advantage

Tata Aig General Insurance Company Limited (Tagic), Mumbai vs. Assessment Unit, Income-Tax Department

ITA 1432/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT

Brightmoon Securities Private Limited, Kolkata vs. ITO, Ward 25(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3285/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: Shri Rajesh Kumar, Am Brightmoon Securities Private Ito, Ward 25(1) Limited Aaykar Bhawan Dakshin, 2, C/O S.N. Ghosh & Associates, Gariahat Road (South) Advocates, 2 Garstin Place, 2 Nd Room No.1/9, 1St Floor, Vs. Floor, Suite No.203, Off Hare Kolkata-700053, Street, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagcb7280E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Susanta Saha, DR
Section 139(1)Section 143Section 143(2)Section 143(3)

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

Indrani Sikder, Kolkata vs. ITO, Ward 36(6), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3284/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Susanta Saha, DR
Section 139(1)Section 143(2)Section 143(3)

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

Ashoke Sen, Kolkata vs. I.T.O., Ward - 50(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3021/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am Ashoke Sen Ito, Ward 50(1) Lawgical Consultants, 29D, Uttarapan Complex, Ds-Iv, Bentick Street, Unit-A, B &C, Maniktala Civic Centre, Kolkata- Vs. 3Rd Floor, Kolkata-700001, 700054, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ayfps8468K Assessee By : Shri Ankit Jalan, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Susanta Saha, DR
Section 142(1)Section 143(2)Section 143(3)

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

Excel Financial Consultants (P) Limited, Howrah vs. ITO, Ward 13(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2608/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Pampa Ray, DR
Section 139(1)Section 143(2)Section 143(3)Section 144B

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, Delhi

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2717/DEL/2025[2022-23]Status: DisposedITAT Delhi04 Feb 2026AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, Delhi

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2716/DEL/2025[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

ITA 2713/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

ITA 2712/DEL/2025[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

ITA 2711/DEL/2025[2016-17]Status: DisposedITAT Delhi04 Feb 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

ITA 2709/DEL/2025[2014-15]Status: DisposedITAT Delhi04 Feb 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Nutaan Sarada Himghar, Hooghly vs. A.C.I.T., Circle - 23(1), Hooghly

In the result, appeal of the assessee is allowed

ITA 1794/KOL/2025[2018-2019]Status: DisposedITAT Kolkata29 Jan 2026AY 2018-2019

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1794/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) Nutaan Sarada Himghar, Vs Acit, Cc-23 (1), Hooghly C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata,Wb-700001 Pan No. :Aagfn 5178 G (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Altaf Hussain, Sr. DR
Section 143Section 143(2)

statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management ... statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

Man Mohan Goenka, Kolkata vs. I.T.O., Ward - 43(1), Kolkata

ITA 2111/KOL/2025[2017-2018]Status: DisposedITAT Kolkata14 Jan 2026AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.2111/Kol/2025 (निर्धारण वर्ष / Assessment Year :2017-2018) Man Mohan Goenka, 5A, Divine Bliss, 2/3, Judges Court Rd Alipore, West Bengal-700027 Pan No. :Admpg 2616 В (अपीलार्थी /Appellant) Vs Ito Ward-43(1), Kolkata निर्धारिती की ओर से /Assessee By : Shri Sunil Surana, Ar (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/01/2026 घोषणा की तारीख/Date Of Pronouncement : 14/01/2026 आदेश / Order This Is An Appeal Filed By The Revenue Against The Order Dated 25.08.2025 By The Id. Addl/Jcit(A)-3, Chennai For The Assessment Year 2017-2018. 2. It Was Submitted By The Id. Ar That The Notice Issued U/S.143(2) Of The Act In The Case Of The Assessee On 10.08.2018 Is Not Valid In Line With The Instruction Issued By The Cbdt In Instruction F No. 225/157/2017/Ita-Ii Dated 23.06.2017. Copy Of The Notice Issued U/S.143(2) Of The Act Dated 23.09.2019 Is Reproduced As Below :- भारत सरकार / Government Of India वित्त मंत्रालय / Ministry Of Finance आयकर विभाग / Income Tax Department Office Of The Income Tax Officer Ward 43(3), Kolkata

For Appellant: Shri Sunil Surana, ARFor Respondent: Smt. Sima Das Biswas, Sr. DR
Section 143(2)

आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH KOLKATA श्री जार्ज माथन

M/S. Dhanbad Minerals Pvt. Ltd., Kolkata vs. ITO, Ward 6(1), Kolkata

ITA 1429/KOL/2025[2018-2019]Status: DisposedITAT Kolkata14 Jan 2026AY 2018-2019
Section 131Section 143(2)

आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH KOLKATA श्री जार्ज माथन

Arvind Kumar Jaiswal, Kolkata vs. I.T.O., Ward - 33(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 2499/KOL/2025[2017-2018]Status: DisposedITAT Kolkata13 Jan 2026AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.2499/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Arvind Kumar Jaiswal, Vs Ito Ward-33(1), Kolkata 10B, Middleton Row, Kolkata-700071 Pan No. :Acwpj 1463 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Jaydeep Chakraborty, Advocate राजस्व की ओर से /Revenue By : Shri Abhijit Adhikary, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 13/01/2026 घोषणा की तारीख/Date Of Pronouncement : 13/01/2026 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 28.02.2025, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2022-2023. 2. The Appeal Of The Assessee Is Delayed By 187 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Supported With An Affidavit Stating Therein Sufficient Reasons For Condonation Of Delay. Ld.Sr. Dr Has Also Not Objected To Condone The Delay. Considering The Prayer Of The Assessee In The Application & The Sufficient Reasons For Delay, I Condone The Delay Of 187 Days In Filing The Appeal & The Appeal Of The Assessee Is Admitted For Hearing. 3. It Was Submitted By The Ld. Ar That The Notice Issued U/S.143(2) Of The Act, Dated 29.09.2018, Whcih Is Shown At Page 63 Of The Paper Book Is Not As Per The Format Prescribed By The Cbdt. The Said Notice Reads As Follows:-

For Appellant: Shri Jaydeep Chakraborty, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR
Section 143Section 143(2)

statutory powers under section 119 of the Act which are binding on the 10 authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient ... statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management

Brinda Daga, Kolkata vs. D.C.I.T., CC - 4(1), Kolkata

ITA 2089/KOL/2025[2020-2021]Status: DisposedITAT Kolkata13 Jan 2026AY 2020-2021
For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR
Section 143(2)

आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH KOLKATA श्री जार्ज माथन

Section 119(2)(a) — 98 case laws | BharatTax