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 118 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

Income-tax Act, 2025: s.263

Section 139(3) falls under section 139 of the Income-tax Act, 1961, which corresponds to section 263 (Return of income) of the Income-tax Act, 2025.

Read section 263 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

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 118 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

Income derived from renting out property by a company whose business, as per its Memorandum of Association, is commercial exploitation of property is to be treated as business income, even if it is in the nature of rent.

318 ITR 347 · 2009 · High Court

citing judgments

Whether a business is considered 'setup' depends on the specific facts of each case, considering whether the business involves manufacturing or providing services, and the nature of those services.

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)

Rrpr Holding Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, Grounds No

ITA 4700/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Jun 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. Kipgen, CIT-DR

Section 139(3)Section 143(2)Section 143(3)

Sun Infrastructures Private Limited, Nashik vs. Income Tax Officer, Ward-2(1), Nashik

In the result, the appeal of the assessee is dismissed

ITA 647/PUN/2023[2017-18]Status: DisposedITAT Pune15 Jun 2023AY 2017-18

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Radhey Shyam Agarwal (Deceased) Through Legal Heir, Jaipur vs. ITO, Ward 7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 409/JPR/2022[2018-19]Status: DisposedITAT Jaipur03 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Khandelwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 139Section 139(3)Section 35ASection 72Section 73Section 73ASection 74Section 74ASection 80

Kings Infra Ventures Ltd, Thevara vs. Assistant Commissioner of Income Tax Circle 1 (2), Kochi

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 139(1)Section 143(3)

Gridco Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

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

ITA 42/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2014-15 Assessment Year: 2014-15 M/S. Grid Corporation Of Vs. Dcit, Corporate Circle-1(1), Orissa Ltd. Janapath, Bhubaneswar Bhubaneswar. Pan/Gir No.Aabcg 5398 P (Appellant) .. ( Respondent) Assessee By : S/Shri Ved Jain/P.V.Rao, Ars Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Date Of Hearing : 29 /03/2023 Date Of Pronouncement : 29 /03/2023 O R D E R

For Appellant: S/Shri Ved Jain/P.V.Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 10BSection 10B(8)Section 139(1)Section 139(3)Section 139(5)Section 80

M/S. Gridco Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

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

ITA 148/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

For Appellant: S/Shri Ved Jain/P.V.Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 10BSection 10B(8)Section 139(1)Section 139(3)Section 139(5)Section 80

Northern Power Distribution Company of Telangana Limited, Warangal vs. Asst. Commissioner of Income Tax, Circle-1, Warangal

In the result, both the appeals are treated as partly allowed for statistical purposes

ITA 999/HYD/2019[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 143(3)

Asst. Commissioner of Income Tax, Circle-1, Warangal vs. Northern Power Distribution Company of Telangana Limited, Warangal

In the result, both the appeals are treated as partly allowed for statistical purposes

ITA 1008/HYD/2019[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 143(3)

Subex Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

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

ITTPA 948/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Feb 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, A.RFor Respondent: Dr. Shankar Ganesh K., D.R

Section 143Section 143(3)Section 144BSection 144CSection 144C(13)Section 254Section 92CSection 92C(3)Section 92D

M/S.Roads and Bridges Development Corpn of Kerala Ltd, Ernakulam vs. The ACIT, Kochi

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

ITA 33/COCH/2021[2016-17]Status: DisposedITAT Cochin20 Jan 2023AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Ms. Remya S Menon, CAFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 139(1)Section 139(3)Section 143(3)Section 263Section 32(2)Section 72(1)

Jitf Urban Infrastructure Services Ltd, New Delhi vs. ACIT, Circle-13(2), New Delhi

ITA 6632/DEL/2018[2015-16]Status: DisposedITAT Delhi16 Jan 2023AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.6632/Del/2018, A.Y. 2015-16 M/S. Jitf Urban Infrastructure Vs. Asst. Commissioner Of Income Services Limited Tax 28, Shivaji Marg, West Delhi, Circle 13(2), Central Revenue P.O: Ramesh Nagar Building Room No. 316A 3Rd Floor, New Delhi- 110015 Pan : Aaccj4785G I.P.Estate, New Delhi-110002

Section 143(2)Section 143(3)Section 14ASection 2

DCIT, Circle-13(2), New Delhi vs. Jitf Urban Infrastructure Services Ltd, New Delhi

ITA 6423/DEL/2018[2015-16]Status: DisposedITAT Delhi16 Jan 2023AY 2015-16

Section 143(2)Section 143(3)Section 14ASection 2

Rajinder Singh Sadana, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

The appeal of the assessee is ALLOWED FOR STATISTCAL PURPOSE in above terms

ITA 144/RPR/2019[2012-13]Status: DisposedITAT Raipur26 Dec 2022AY 2012-13

Bench: Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 144/Rpr/2019 निर्धारण वर्ा / Assessment Year : 2012-2013 L/H Smt Paramjeet Kaur Sadana D-102, Jainam Plannet, Mandi Rd. Raipur – 492009, Chhattisgarh . . . . . . . अपीऱधर्थी / Appellant Pan: बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle 4(1), Raipur. द्वारा / Appearances Assessee By :Shri Veekaas S. Sharma :Shri Choudhary N.C. Roy Revenue By सुनवाई की तारीख / Date Of Conclusive Hearing : 22/12/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Assailed Against The Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Dt. 21/03/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Dove Out Of Order Of Assessment Dt. 30/01/2015 Passed U/S 143(3) By The Asstt. Commissioner Of Income Tax

For Appellant: Shri Veekaas S. Sharma

Section 139(4)Section 143(3)Section 250Section 54FSection 80

Tikona Trust, Mumbai vs. Assistant Director of Income Tax, CPC, Bangaluru

In the result of the appeal of the assessee is partly allowed

ITA 1117/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Nov 2022AY 2018-19

Bench: Shri Baskaran Br, Am & Shri Aby T. Varkey, Jm आयकरअपीलसं/ I.T.A. No.1117/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Tikona Trust बिधम/ Assistant Director Of 3A, 3Rd Floor Corpora, Lbs Marg Income Tax, Cpc Vs. Bhandup West, Cpc, Bangaluru, Mumbai-400078 Karnataka- 560500

For Appellant: Shri .Vimal PunamiyaFor Respondent: Shri. V.K. Chaturvedi, Sr AR

Section 139(1)Section 139(3)Section 234BSection 41Section 41(1)

Ajit Vasant Pai, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 741/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2017-18

For Appellant: Shri H. Anil Kumar, CAFor Respondent: Shri K R Narayana, Addl. CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 139(1)(a)Section 139(3)Section 139(5)Section 142Section 143(1)(a)Section 154

M/S. Sharada Paper Company, Pune vs. Income-Tax Officer, Ward - 11 (4), Pune

In the result, the appeal of the assessee is partly allowed

ITA 1547/PUN/2019[2007-08]Status: DisposedITAT Pune29 Sept 2022AY 2007-08

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1547/Pun/2019 िनधा"रणवष" / Assessment Year : 2007-08 M/S.Sharada Paper Company, The Income Tax Officer, 436/8, Narayan Peth, Vs Ward-11(4), Pune. Maharashtra – 411030. Pan: Aaffs 1470 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Bora – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-8, Pune For The Assessment Year 2007-08 Dated 18.07.2019 Arising Out Of Order Under Section 154 Of The Income Tax Act, 1961 Dated 25.03.2013. The Assessee Has Raised Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Withdrawal Of Claim For The Carry Forward Of Loss For A.Y. 2003-04, A.Y. 2004-05, A.Y.2005-06 & A.Y.2006- 07 Without Verifying The Facts. 2. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Rectification Order Passed By The Assessing Officer Under Section 154 & Thereby Withdrawing Loss Allowed In The Assessment Made Under Section 143(3) Of Income Taxact,1961 Without Appreciating The Fact That This Is Not Mistake Apparent From Records & Hence Cannot Be Rectified Under 154 Of The Act.

Section 139(1)Section 139(3)Section 139(5)Section 142(1)Section 143(3)Section 154Section 44A

The JCIT(OSD), Circle-2(2), Ahmedabad vs. The General Co. Op. Bank Ltd., Ahmedabad

In the result, appeals filed by the Revenue are dismissed

ITA 373/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2013-14

Bench: The Tribunal. The Appeal Is Filed Before The Tribunal On 26.06.2020 Whereas The Appeals Ought To Have Been Filed On Or Before 23.05.2020 This Period Falls Under Covid-Pandemic Situation, Thus Following Hon’Ble Supreme Court Judgment Dated 23.3.2020 In Suo Moto Writ Petition (Civil) No.3 Of 2020, Vide Hon’Ble Supreme Court Has Extended Time Limit For Filing Appeals W.E.F. 15.3.2020. Thus, There Is No Delay In Filing The Above Appeals & Accordingly The Appeals Are Taken For Adjudication On Merits.

For Appellant: Shri A.P. Singh, CIT/DR &For Respondent: Shri A.P. Nanavaty, A.R

Section 143Section 143(3)Section 147Section 21(2)Section 263

Kiritkumar Fakirchand Mehta, Ahmedabad vs. ACIT, Circle-5(2), Ahmedabad

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

ITA 349/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad31 May 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 349/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Kiritkumar Fakirchand Mehta, A.C.I.T., 2Nd Floor, P.K. House, Vs. Circle-5(2), B/H, Mj Library, Ahmedabad. Ellisbridge, Ahmedabad.

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri V.K. Singh, Sr. DR

Section 139(3)Section 142(1)Section 143(3)Section 271(1)(c)Section 274