What is the leading case on Section 139(3) of the Income Tax Act?

Rayala Corporation (P.) Ltd. v. Assistant Commissioner of Income-tax (72 Taxmann.com 149) is the decision most relied on for Section 139(3), cited in 22 judgments.

Which cases are most cited on Section 139(3)?

Rayala Corporation (P.) Ltd. v. Assistant Commissioner of Income-tax (72 Taxmann.com 149) — 22 citing judgments; Similarly, in CIT v. Whirlpool of India Ltd. (318 ITR 347) — 17 citing judgments; CIT v. Aggarwal Engineering Co. (156 Taxmann 40) — 11 citing judgments; National Co-operative Development Corporation v. Commissioner of Income Tax (427 ITR 288) — 9 citing judgments; CIT v. Capital Electronics (261 ITR 4) — 8 citing judgments.

How many judgments are there on Section 139(3)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 139(3) of the Income Tax Act, 1961.

Section 139(3) of the Income Tax Act

The decision most relied on for Section 139(3) is Rayala Corporation (P.) Ltd. v. Assistant Commissioner of Income-tax (72 Taxmann.com 149), cited in 22 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 139(3)

Rayala Corporation (P.) Ltd. v. Assistant Commissioner of Income-tax

72 Taxmann.com 149 · 2016 · Supreme Court

citing judgments

318 ITR 347 · 2009 · High Court

citing judgments

CIT v. Aggarwal Engineering Co.

156 Taxmann 40 · 2006 · High Court

citing judgments

National Co-operative Development Corporation v. Commissioner of Income Tax

427 ITR 288 · 2020 · Supreme Court

citing judgments

CIT v. Capital Electronics

261 ITR 4 · 2003 · High Court

citing judgments

CIT v. Hughes Escorts Communications

165 Taxmann 318 · 2007 · High Court

citing judgments

Maruti Insurance Broking Private Limited v. Deputy Commissioner of Income Tax

435 ITR 34 · 2021 · High Court

citing judgments

CIT v. Capital Electronics( Gariahat)

257 ITR 677 · 2002 · High Court

citing judgments

PCIT v. Smt. Vidhi Agarwal

88 Taxmann.com 306 · 2017 · High Court

citing judgments

Gajendra Kumar T. Agarwal v. ITO

11 Taxmann.com 231 · 2011 · Reported

citing judgments

Judgments on Section 139(3)

PONNAPULA SULOCHANA, L/R OF LATE PONNAPULA SANJEEVA PARTHASARATHY,HYDERABAD vs. ACIT ,CENTRAL CIRCLE -3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 295/HYD/2021[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

PONAPULA SULOCHANA LR LATE P SANJEEVA PARTHASARATHY,HYDERABAD vs. ASSISTANT COMMISSIONER OF TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 294/HYD/2021[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

MTITANIUM APARTMENTS PVT LTD,MUMBAI vs. DY. CIT CIRCLE 1(2)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 4694/MUM/2025[2024-25]Status: DisposedITAT Mumbai09 Sept 2025AY 2024-25

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble () Assessment Year: 2024-2025 Mtitanium Apartments Pvt. Ltd., Dy. Cit-Circle 1(2)(1), 2Nd Floor, Shreeniwas House, Range 412, Aayakar Bhawan, Hazarimal Somani Marg, Fort, Vs. M.K. Road, Churchgate, Mumbai-400 001. Mumbai-400020. Pan No. Aafcm 6810 Q Appellant Respondent

For Appellant: Mr. Narayn AtalFor Respondent: Ms. Kavitha Kaushik, Sr. DR

Section 139(1)Section 143(1)

ACIT ANAND CIRCLE, ANAND, ANAND vs. ELECON ENGINEERING COMPANY LTD, VALLABH VIDYANAGAR

In the result, appeal filed by the Revenue is dismissed

ITA 2084/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2020-21

Bench: Us.

For Appellant: Smt. Kakoli Uttam Ghosh, Sr. DRFor Respondent: Shri M. K. Patel, Advocate

Section 139(1)Section 139(4)Section 143(1)Section 154Section 250Section 32(2)

AKSHAT EDUCATION AND CHARITABLE TRUST,ANAND vs. THE ITO, WARD- EXEMPTION, VADODARA

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

ITA 457/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2020-21

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.457/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-2021 Akshat Education & Charitable The Income Tax Officer, Trust, बनाम Ward (Exemption), / 5/35, Gosainu Faliyu, Vadodara. V/S. Asodar Borsad Road, Asodar, Anand-388307. (Gujarat) "थायी लेखा सं./Pan: Aaeta2211K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Learned Joint Commissioner Of Income Tax (Appeals)-2, Coimbatore [Hereinafter Referred To As “Ld. Cit(A)”] Dated 25.01.2025, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] For The Assessment Year 2020–21. The Impugned Order Arises Out Of The Akshat Education & Charitable Trust Vs. Ito(E) Assessment Year 2020-21

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal filed by the assessee in ITA No

ITA 44/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 10(38)Section 147Section 148Section 148ASection 69Section 69A

AMMAPURAM RAJARAMAN RAJESH,TRICHY vs. DCIT, NCC-17(1), CHENNAI

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

ITA 813/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Aug 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.813/Chny/2025 िनधा:रण वष: /Assessment Year: 2019-20

For Appellant: Shri H.N.Shree Harini, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 139(1)Section 143(1)

THE DCIT CENTRAL CIRCLE-1 , RAJKOT vs. SHRI SHAMJIBHAI SADHABHAI KANGAD, GANDHIDHAM-KUTCH

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 321/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

Section 153A

K 113 KUGALUR PRIMARY AGRICULTURAL COOP CREDIT SOCIETY,KUGALUR,GOBI TK vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 99/CHNY/2025[2018-19]Status: DisposedITAT Chennai02 Jul 2025AY 2018-19

Bench: Shri George George K

For Appellant: Ms. R. Reshma, AdvocateFor Respondent: Shri Ashwin D Gowda, JCIT

Section 139(1)Section 143(1)Section 250Section 80Section 80PSection 80P(2)(a)

PALAM RURAL CENTRE,TIRUPPUR vs. ACIT, EXEMPTIONS,, COIMBATORE

In the result, the appeal filed by the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed as infructuous

ITA 1560/CHNY/2025[2018-19]Status: DisposedITAT Chennai01 Jul 2025AY 2018-19

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:1560/Chny/2025 & S.A.No.51Chny/2025 [Arising In Ita No.: 1560/Chny/2025] िनधा"रण वष" / Assessment Year:2018-19 Palam Rural Centre, The Asst. Commissioner Of Pethampalayam, Vs. Income Tax (Exemptions), Veerapandi S.O., Coimbatore. Tiruppur – 641 605. [Pan: Aaatp-2929-F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. Edser Raj, Advocate ""थ" की ओर से/Respondent By : Ms. Sita Krishnamoorthy, J.C.I.T.

For Appellant: Shri. Edser Raj, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, J.C.I.T

Section 11Section 12ASection 139

GEETA DEVI AGARWAL,JAIPUR vs. INCOME TAX OFFICER, ITO WD 1(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2025[2017-18]Status: DisposedITAT Jaipur30 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 450/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Badri Lal Agarwal through Legal heir Smt. Geeta Devi G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ALGPA5194C अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. S. B. Natani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, JCIT सुनवाई की तारीख /

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 115BSection 143(2)Section 143(3)Section 68Section 69A

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE-1, KHAMMAM

In the result, assessee’s appeals for the A

ITA 284/HYD/2024[2016-17]Status: DisposedITAT Hyderabad12 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Shri B Balakrishna, CIT (DR)

Section 40A(9)

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE- 1, KHAMMAM

In the result, assessee’s appeals for the A

ITA 283/HYD/2024[2015-16]Status: DisposedITAT Hyderabad12 Jun 2025AY 2015-16

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Shri B Balakrishna, CIT (DR)

Section 40A(9)

SHRI SIMERDEEP SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

The appeal stand allowed in terms of our above order

ITA 260/ASR/2022[2016-17]Status: DisposedITAT Amritsar06 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकरअपीलसं./ Ita No. 260/Asr/2022 (िनधा"रणवष" / Assessmentyear: 2016-17) Shri Simerdeep Singh Dcit बनाम/ Vs. H. No. 833 Urban Estate Phase-I Central Circle-1 Jalandhar- 144001. Jalandhar. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abrps-8245-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : S/Shri J. S. Bhasin (Advocate)& A. P. Singh (Ca) –Ld.Ars ""थ"कीओरसे/Respondentby : Ms. Vandana Vijay Mohite (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 23-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 06-06-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: S/Shri J. S. Bhasin (Advocate)& A. P. SinghFor Respondent: Ms. Vandana Vijay Mohite (CIT) – Ld. DR

Section 132Section 139Section 153A

DCIT CENTRAL CIRCLE-28, NEW DELHI vs. JINDAL ITF LIMITED, NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 1777/DEL/2023[2013-14]Status: DisposedITAT Delhi04 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

Section 143(3)

JHARKHAND URJAA SANCHARAN NIGAM LTD.,RANCHI vs. ITO WARD 1(4),, RANCHI

In the result, this appeal of assessee is dismissed

ITA 78/RAN/2023[2017-18]Status: DisposedITAT Ranchi30 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jharkhand Urjaa Sancharan Nigam I.T.O., Limited, Ward 1(4), Vs. Sldc Building, Ranchi-834002. Ranchi. Pan No. Aadcj 3112 A Appellant/ Assessee Respondent/ Revenue

Section 139(1)Section 139(3)Section 139(4)Section 143(3)Section 80