Section 124(3)(a) of the Income Tax Act

The decision most relied on for Section 124(3)(a) is PCIT v. N R Portfolio Pvt. Ltd. (264 CTR 258), cited in 49 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 124(3)(a)

PCIT v. N R Portfolio Pvt. Ltd.
264 CTR 258 · 2014 · High Court
49
citing judgments

The Assessing Officer, acting as both an investigator and adjudicator, must examine and verify facts alleged by an assessee, especially when doubt or debate arises. Merely providing PAN and address is insufficient to discharge the assessee's onus under Section 68 if the creditworthiness or genuineness of the share subscribers, particularly alleged paper/shell companies, is doubted.

CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT
275 ITR 124 · 2005 · ITAT
30
citing judgments

The rule of consistency applies in income tax proceedings, meaning similar views taken in earlier years should ordinarily be followed in subsequent years if facts and circumstances are similar.

(iv) CIT v. British India Corporation Ltd.
337 ITR 64 · 2011 · High Court
19
citing judgments
Biecco Lawrie Ltd. v. State of West Bengal
10 SCC 32 · 2009 · Reported
11
citing judgments
Umanath Pandey v. State of UP
12 SCC 40 · 2009 · Reported
11
citing judgments
Corporation Bank v. Saraswati Abharansala
1 SCC 540 · 2009 · Reported
10
citing judgments
Elite Pharmaceuticals v. ITO
242 Taxmann 345 · 2016 · High Court
10
citing judgments
S. K. Industries v. ACIT
141 Taxmann.com 568 · 2022 · High Court
7
citing judgments
Grindlays Bank v. CIT
193 ITR 457 · 1992 · High Court
7
citing judgments
Awadhesh Pratap Singh Abdul Rehman & Bros. v. CIT
201 ITR 406 · High Court
7
citing judgments

Judgments on Section 124(3)(a)

GURGAON ONE RESIDENT WELFARE ASSOCIATION,GURGAON vs. ITO-WARD 1(5),GURGAON, GURGAON

In the result appeal of the assessee is allowed

ITA 4145/DEL/2025[2017-18]Status: DisposedITAT Delhi13 Mar 2026AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarita No.4145/Del/2025 (Assessment Year 2017-18) Gurgaon One Resident Welfare Income Tax Officer, Association, Ward-1(5), Gurgaon. Sector-22, Mullahera, Vs. Old Delhi Gurgaon Road, Gurgaon-122015, Haryana. Pan-Aaaag5591K (Appellant) (Respondent) Assessee By Shri M.R. Sahu, Ca Shri Manish Gupta, Sr. Dr. Department By Date Of Hearing 09.03.2026 Date Of Pronouncement 13.03.2026 O R D E R Per Vimal Kumar, Jm: The Appeals Filed By The Assessee Are Against Orders Dated 13.06.2025 Of The Learned Commissioner Of Income Tax (Appeals)-Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] Passed U/S 250 Of The Income Tax Act, 1961, [Hereinafter Referred To As ‘The Act’] Arising Out Of Assessment Orders Dated 28.12.2018 & 13.11.2019 Of Ld. Assessing Officer, Ward-1(5), Gurgaon For Assessment Years 2016-17 & 2017-18 Respectively. Gurgaon One Resident Welfare Association Vs. Ito

Section 124(3)(a)Section 142(1)Section 143(2)Section 250Section 57

GURGAON ONE RESIDENT WELFARE ASSOCIATION ,GURGAON vs. ITO-WARD 1(5)-GURGAON, GURGAON

In the result appeal of the assessee is allowed

ITA 4144/DEL/2025[2016-17]Status: DisposedITAT Delhi13 Mar 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarita No.4145/Del/2025 (Assessment Year 2017-18) Gurgaon One Resident Welfare Income Tax Officer, Association, Ward-1(5), Gurgaon. Sector-22, Mullahera, Vs. Old Delhi Gurgaon Road, Gurgaon-122015, Haryana. Pan-Aaaag5591K (Appellant) (Respondent) Assessee By Shri M.R. Sahu, Ca Shri Manish Gupta, Sr. Dr. Department By Date Of Hearing 09.03.2026 Date Of Pronouncement 13.03.2026 O R D E R Per Vimal Kumar, Jm: The Appeals Filed By The Assessee Are Against Orders Dated 13.06.2025 Of The Learned Commissioner Of Income Tax (Appeals)-Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] Passed U/S 250 Of The Income Tax Act, 1961, [Hereinafter Referred To As ‘The Act’] Arising Out Of Assessment Orders Dated 28.12.2018 & 13.11.2019 Of Ld. Assessing Officer, Ward-1(5), Gurgaon For Assessment Years 2016-17 & 2017-18 Respectively. Gurgaon One Resident Welfare Association Vs. Ito

Section 124(3)(a)Section 142(1)Section 143(2)Section 250Section 57

INCOME TAX OFFICER, NON CORPORATE WARD 22(1), CHENNAI vs. EZHUMALAI, THIRUKAZHUKUNDRAM

ITA 4108/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Mar 2026AY 2019-20

Bench: Shri George George K, Vice- & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.4108/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 Income Tax Officer, V Ezhumalai, Non Corporate Ward- S 1123, Ponpatharkoodam, 22(1), Tambaram Gangai Amman Koil Street, Thirukazhukundram, Chengalpattu – 603405 Pan: Acipe8113C Appellant/ Revenue Respondent / Assessee Assessee By None Revenue By Ms. V Aswathy – Jcit Date Of Hearing 18/02/2026 Date Of Pronouncement 12/03/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi

Section 120Section 143(2)Section 144Section 147Section 148Section 148ASection 250

JAYESH KANUNGO HUF,KHETWADI, MUMBAI vs. ITO-19(2)(1), PAREL, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6855/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Mar 2026AY 2014-15

Bench: Shri. Bijayananda Prusethjayesh Kanungo Huf Ito -19(2)(1), Mumbai 203, Rajgiri Apartment, A Wing, Vs. Piramal Chambers, Lalbaug, 13Thkhetwadi Back Road, Mumbai Parel Mumbai 400012 400004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabhj8492E (Appellant) (Respondent)

For Appellant: Shri. Rajkumar Singh a/w. Ms. Asifa KhanFor Respondent: Shri. Nakul Agrawal Sr. DR
Section 10(38)Section 127Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

JAGDISH KUMAR YADAV, DURG,DURG vs. ITO, WARD-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

ITA 593/RPR/2025[2010-11]Status: DisposedITAT Raipur04 Feb 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.593/Rpr/2025 "नधा"रण वष" /Assessment Year : 2010-11 Jagdish Kumar Yadav Near Boudh Vihar Near To S.V Public School, Shankar Nagar, Durg-491 001 (C.G.) Pan: Aakpy0660J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 142(1)Section 143(2)Section 143(3)Section 148

VENKATA SUJATHA CHRUVUPALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 233/HYD/2025[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18
For Appellant: Shri G. Srinivasa Rao, CAFor Respondent: : Shri Karthik Manickam, SR-DR
Section 124(3)(a)Section 127(2)Section 129Section 143(2)

VEERPRABHU AUTO PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 2(4), KOL, KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 1218/KOL/2024[2016-2017]Status: DisposedITAT Kolkata12 Jan 2026AY 2016-2017

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 132Section 143(3)Section 250

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

RAGHU ALEKH BARLI,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 915/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR
Section 147Section 148Section 148A

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 387/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 147Section 148Section 148ASection 151ASection 270ASection 271ASection 69

PAILA VENKATA PADMAVATHI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(3), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 121/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.121/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Paila Venkata Padmavathi The Income Tax Officer Ward– 5(3) 3-47, Thanam Aayakar Bhavan Paravada Mandal Dabagardens, Visakhapatnam Paravada – 531021 Andhra Pradesh Andhra Pradesh [Pan: Bsipp1954P]

Section 131Section 143(1)Section 143(2)Section 143(3)Section 156Section 282(1)

AJITHKUMAR SINGU,GUNTUR vs. INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 348/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2021-22

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.348/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2021-22) Vs. Ajithkumar Singu The Income Tax Officer Ward (International Taxation) D.No. 8-76-1, Murikipudi Income Tax Office Chilakaluripeta C.R. Building, Annex Ramachandrapuram M.G. Road Guntur – 522626 Vijayawada – 520002 Andhra Pradesh Andhra Pradesh [Pan: Etxps2554D]

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69A

ITO WARD 15(3)(1), MUMBAI, AAYAKAR BHAWAN, MUMBAI vs. SUHASIT STAR TRADING PRIVATE LIMITED , MUMBAI MAHARASHTRA

ITA 4771/MUM/2023[2017]Status: DisposedITAT Mumbai09 Oct 2025

Bench: Shri Amit Shukla & Shri Prabhash Shankarsuhasit Star Trading Pvt. V/S. Income Tax Officer, Ward – Ltd. बनाम 15(3)(4), Room No. 15B, 01, Laura Building No. 13/21, Ground Floor, Aayakar 1St Dhobi Talao Lane, Mumbai– Bhavan, M.K. Road, 400002, Maharashtra Mumbai – 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aapcs3728K Appellant/अपीलाथी .. Respondent/प्रतिवादी Income Tax Officer, Ward – V/S. Suhasit Star Trading Pvt. 15(3)(4), Room No. 456, 4Th बनाम Ltd. Floor, Aayakar Bhavan, Office No. 312, Sharda M.K. Road, Mumbai – Chambers No. 1, Keshavji N, 400020, Maharashtra Bhat Bazar, Masjid Bunder, Mumbai–400009, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aapcs3728K Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant By : Shri Neeraj Mangla,Ar (Virtually Appear) Respondent By : Ms. Kavita Kaushik, (Sr. Dr) Date Of Hearing 28.08.2025 Date Of Pronouncement 09.10.2025 आदेश / O R D E R Per Prabhash Shankar [A.M.] :- The Above Captioned Appeal In Ita 4623/Mum/2023 Is Preferred By The Assessee & Ita 4771/Mum/2023 Is Cross Appeal

For Appellant: Shri Neeraj Mangla,AR (Virtually appear)For Respondent: Ms. Kavita Kaushik, (Sr. DR)
Section 143(1)Section 143(2)Section 143(3)Section 68

SADHIKA GANNI,RAJAHMUNDRY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2,, RAJAHMUNDRY

ITA 205/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2017-18

Bench: Us:

Section 127Section 143(2)Section 143(3)Section 263

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 141/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

ITA 122/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Aug 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 124(3)Section 127Section 142(1)Section 143(2)Section 143(3)

AMAN HOLDINGS PVT LTD,NEW DELHI vs. PR.CIT - 1, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 660/DEL/2021[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Ms. Meenal Goyal, CAFor Respondent: Ms. Monika Singh, CIT DR
Section 127(2)Section 127(2)(a)Section 143(3)Section 263

VIRENDRA GIR GOSWAMI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 411/RPR/2025[2011-12]Status: DisposedITAT Raipur22 Jul 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.411/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Virendra Gir Goswami 85, Hathkhoj, Utai, Durg-491 107 (C.G) Pan: Aljpg4888N .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 142(1)Section 147Section 148

SHRI BHARAT PATEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 196/RPR/2025[2014-15]Status: HeardITAT Raipur22 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.196/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Bharat Patel Prop.- Disha Sales, C/O. V.S. Patel, Umiya Market, Bhanpuri, Raipur-492 009 (C.G.) Pan: Ajmpp6194M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 142(1)Section 143(2)Section 143(3)

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Section 124(3)(a) of the Income Tax Act — Case Laws | BharatTax