What is the leading case on Section 139(8A) of the Income Tax Act?

AIR 1954 SC 282; BISHAMBHAR DAYAL CHANDRAMOHAN AND OTHERS v. STATE OF UP & OTHERS (1 SCC 39) is the decision most relied on for Section 139(8A), cited in 6 judgments.

How many judgments are there on Section 139(8A)?

BharatTax indexes 62 ITAT, High Court and Supreme Court judgments that turn on Section 139(8A) of the Income Tax Act, 1961.

Section 139(8A) of the Income Tax Act

Income-tax Act, 2025: s.263

Section 139(8A) 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(8A) is AIR 1954 SC 282; BISHAMBHAR DAYAL CHANDRAMOHAN AND OTHERS v. STATE OF UP & OTHERS (1 SCC 39), cited in 6 of the 62 judgments on BharatTax that turn on this section.

Leading authorities on Section 139(8A)

AIR 1954 SC 282; BISHAMBHAR DAYAL CHANDRAMOHAN AND OTHERS v. STATE OF UP & OTHERS

1 SCC 39 · 2011 · Reported

citing judgments

Judgments on Section 139(8A)

Boosam Kiran Kumar, Hyderabad vs. The Deputy Director of Income Tax (Inv) -2, Faiu, Hyderabad

In the result, appeal filed by the assessee is allowed

BMA 1/HYD/2026[2022-2023]Status: DisposedITAT Hyderabad16 Oct 2026AY 2022-2023

Bench: Vijay Pal Rao & Shri Manjunatha Gbma 1/Hyd/2026 (निर्धारण वर्ा/Assessment Year: 2022-2023) Boosam Kiran Kumar The Deputy Director Of Income Tax (Inv) -2, Flat No. F 504, Rainbow Vistas,Idl Road, Moosapet, Faiu, Hyderabad Hyderabad-500018, Aaykar Bhavan, V. Telangana Basheer Bagh Hyderabad-500004, Telangana अपीलधर्थी Appellant प्रत्यर्थी Respondent

For Appellant: Mr.Pawan Kumar

Section 10(1)Section 139Section 139(1)Section 143(1)Section 234A

Arif Aeiyubbhai Vahora, Anand vs. The ITO, Ward-1, Anand

In the result, the appeal is allowed for statistical purposes

ITA 739/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2020-21

Bench: Shri Rahul Chaudhary & Shri R. Govindarajanassessment Year 2020-21

For Appellant: Shri Prithu Parimal, AdvocateFor Respondent: Shri Deependra Kumar, Sr. D.R

Section 144BSection 147Section 250Section 250(6)Section 251Section 251(1)(a)Section 251(2)Section 69

Sri Shivaganga Yoga Centre, Abhistavara Vinayaka Temple Front vs. Income Tax Officer, Ward-1, Hubli

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

ITA 2117/BANG/2026[2020-21]Status: DisposedITAT Bangalore23 Sept 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

Section 11Section 12ASection 12A(1)(ac)Section 139Section 143(1)Section 154Section 250Section 80G

Marut Prasanth Gogineni, Visakhapatnam vs. Income Tax Officer, Ward - 3(1), Visakhapatnam

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

ITA 268/VIZ/2026[2020-21]Status: DisposedITAT Visakhapatnam09 Sept 2026AY 2020-21

Bench: Shri Manjunatha G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: AHWPG2718A

Section 139Section 144Section 144BSection 147Section 148Section 148ASection 69A

The Andhra Pradesh State Handloom Weavers Cooperative Society Limited, Vijayawada vs. The Assistant Commissioner of Income Tax, Circle-2(1), Vijayawada

In the result, both the appeals filed by the assessee are allowed for statistical purpose

ITA 155/VIZ/2026[2022-23]Status: DisposedITAT Visakhapatnam19 Aug 2026AY 2022-23

Section 139Section 143(2)Section 143(3)Section 40

The Andhra Pradesh State Handloom Weavers Cooperative Society Limited, Vijayawada vs. The Assistant Commissioner of Income Tax, Circle-2(1), Vijayawada

In the result, both the appeals filed by the assessee are allowed for statistical purpose

ITA 154/VIZ/2026[2021-22]Status: DisposedITAT Visakhapatnam19 Aug 2026AY 2021-22

Section 139Section 143(2)Section 143(3)Section 40

Banagram Skus Limited, Banagram vs. The Income Tax Officer, Ward 41(1), Nadia

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

ITA 1691/KOL/2026[2023-24]Status: DisposedITAT Kolkata19 Aug 2026AY 2023-24

Bench: Shri Yogesh Kumar Us & Shri Rakesh Mishra

Section 119(2)(b)Section 139Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

Gautam Kumar Jha, Aadarsh Nagar, Gaushala Road, Madhubani vs. Income Tax Officer, Ward 3(5), Madhubani, Ganga Sagar Colony, Near Nidhi Chowk

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

ITA 252/PAT/2026[2020-21]Status: DisposedITAT Patna14 Aug 2026AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. No. 252/Pat/2026 Assessment Year: 2020-2021 Gautam Kumar Jha,…………………………......Appellant Aadarsh Nagar, Gaushala Road, Madhubani-847211, Bihar [Pan:Albpj6586A] -Vs.- Income Tax Officer,……………..…….………...Respondent Ward-3(5), Madhubani, Ganga Sagar Colony, Near Nidhi Chowk, Madhubani-847212, Bihar Appearances By: Shri Anup Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ravi Kant Chowdhary, Sr. Dr, Appeared On Behalf Of The Revenue

Section 115BSection 139Section 143(1)Section 154Section 194BSection 2

Vadasery Co Op Credit Society Ltd No Y 4, Vadasery vs. Income Tax Officer, Nagercoil

ITA 3067/CHNY/2026[2021 -2022]Status: DisposedITAT Chennai28 Jul 2026

Bench: Shri. Inturi Rama Rao & Before Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No. 3067/Chny/2026 िनधा'रण वष'/Assessment Year: 2021-22 Vadasery Co-Operative Credit Society Vs. Income Tax Officer, Ltd., 379, Kottar- Parvathipuram Road, 80A, Pioneer, Pilaiyar Covil Street, Ramavarmapuram, Vadasery S.O., Vadasery, Nagercoil, Kanyakumari – 629 001. Kanyakumari, Tamil Nadu – 629 001. [Pan: Aacav-5335-N] (अपीलाथ*/Appellant) (+,थ*/Respondent) अपीलाथ* की ओर से / Appellant By : Mr. Bharath, Advocate +,थ* की ओर से/Respondent By : Ms. Premi, Sr. Ar सुनवाई की तारीख/ Date Of Hearing : 23.07.2026 घोषणा की तारीख /Date Of Pronouncement 28.07.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Mr. Bharath, AdvocateFor Respondent: Ms. Premi, Sr. AR

Section 139Section 143(1)Section 80P

Shiwangi Shah, London vs. DCIT ACIT, Bengaluru

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

ITA 2031/KOL/2024[2021-22]Status: DisposedITAT Kolkata20 Jul 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Rakesh Mishra

Section 119(2)(b)Section 139Section 139(5)Section 143(1)Section 154Section 250Section 90

Narendran Latha, Coimbatore vs. Income Tax Officer, Chennai

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

ITA 468/CHNY/2026[2020-21]Status: DisposedITAT Chennai16 Jul 2026AY 2020-21

Bench: Shri George George K & Ms Padmavathy Sआयकर अपील सं./Ita No.: 468/Chny/2026 "नधा"रण वष"/Assessment Year: 2020-21 Ms. Narendran Latha, The Income Tax Officer, D.No.2/1/130, Thara Illam, Vs. Non-Corporate Ward 3(1), 1St Street,Ck Colony, Coimbatore Sidhapuram, Coimbatore – 641 012. Pan: Aecpl 1582L (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Raju.D, AdvocateFor Respondent: Shri Christopher Vasanth, Sr. AR

Section 139Section 139(4)Section 147Section 148Section 250Section 271BSection 274Section 44A

Income Tax Officer- 15(1)(1), Mumbai vs. Farakka-Raiganj Highways Private Limited, Mumbai

In the result, the Revenue's appeal is dismissed

ITA 9306/MUM/2025[2022-23]Status: DisposedITAT Mumbai10 Jul 2026AY 2022-23

Bench: Hon’Ble Narender Kumar Choudhry & Hon’Ble Jagadishिनधा"रण वष"/Assmt. Year: 2022-23 Permanent Account Number: Aabcf 4826 F

Section 139Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 270A(9)

Shree Motors Private Limited, Haryana vs. ACIT Circle-1, Faridabad

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

ITA 2627/DEL/2026[2021-22]Status: DisposedITAT Delhi01 Jul 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshshree Motors Pvt. Ltd, Vs. Acit, Plot No. 03, Sector-15A, Circle-1, Mathura Road, Faridabad Faridabad (Appellant) (Respondent) Pan: Aaecs0284P Assessee By : Shri Alok Kumar Gupta, Ca Revenue By: Shri Tarun Sharda, Sr. Dr Date Of Hearing 01/07/2026 Date Of Pronouncement 01/07/2026

For Appellant: Shri Alok Kumar Gupta, CAFor Respondent: Shri Tarun Sharda, Sr. DR

Section 139Section 139(1)Section 143(1)Section 143(3)

Emdarapu Kumaraswamy, Karimnagar vs. ITO., Ward-11(1), Hyderabad

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

ITA 1441/HYD/2025[2022-23]Status: DisposedITAT Hyderabad24 Jun 2026AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Suresh Velugula, CAFor Respondent: Shri S.A. Mathivanan, Sr.AR

Section 115BSection 132Section 139Section 144BSection 58(4)Section 80C

Ty.Spl.103.Ambapur Primary Agricultural Coop Credit Society Ltd, Vikkiramangalam Village vs. Income Tax Officer, Sungu Pettai

In the result, appeal filed by the assessee is dismissed

ITA 3939/CHNY/2025[2022-23]Status: DisposedITAT Chennai12 Jun 2026AY 2022-23

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Manu Kumar Giriिनधा"रण वष"/Assmt. Year: 2022-23) Ty.Spl.103.Ambapur Primary Agricultural Income Tax Officer Coop Credit Society Ltd 1, Vikkiramangalam Sungu Pettai,Perambalur Perambalur-621212, Tamil Village ,Ambapoor Post Vs. Nadu Office Udayarpalayam Taluk Ariyalur, Perambalur-621701. (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aacaa1024B िनधा"रती "ारा/Assessee Represented By: None राज" व "ारा/Revenue Represented By: Ms.Gouthami Manivasagam, Addl. Cit

For Appellant: AACAA1024B

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

Subhash Amble, Belgaum Karnataka vs. Income Tax Officer Ward 1 Belgum, Belgaum Karnataka

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

ITA 456/PAN/2025[2021-22]Status: DisposedITAT Panaji11 Jun 2026AY 2021-22

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.456/Pan/2025 नििाारण वर्ा / Assessment Year: 2021-22 Vs The Income Tax Mr. Subhash Amble Sanskruti Palms Mandoli Officer, Ward 1, Road Bhavani Naga Belgaum Ranichannamma Nagar S.O. Tilakwadi Belgaum 590006, Karnataka, India Pan-Adepa2119B Appellant Respondent

For Appellant: Shri Siddesh GaddiFor Respondent: Smt. Rijula Uniyal, Sr

Section 143Section 143(3)Section 147Section 250(4)Section 270A

Pushkar Homes Private Limited, Nagpur vs. DCIT/ACIT Circle-2, Nagpur

In the result, both the appeals are allowed for statistical purposes

ITA 280/NAG/2025[2014-15]Status: DisposedITAT Nagpur09 Jun 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roy & Pushkar Homes Private Dcit/Acit Circle–2, Limited, Vs. Aayakar Bhavan, Telankhedi 2Nd Floor Crystal Plaza, Road, Civil Lines, Nagpur, Central Bazar Road Maharashtra– 440001 Ramdaspeth, Nagpur, Maharashtra– 440010 Pan : Aafcp2335M Assessee Revenue Assessee By : Shri Abhay Agrawal, Adv. Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 09.06.2026 Date Of Pronouncement : 09.06.2026 O R D E R

For Appellant: Shri Abhay Agrawal, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 139Section 250

Pushkar Homes Private Limited, Nagpur vs. DCIT/ACIT Circle-2, Nagpur

In the result, both the appeals are allowed for statistical purposes

ITA 229/NAG/2025[2017-18]Status: DisposedITAT Nagpur09 Jun 2026AY 2017-18

For Appellant: Shri Abhay Agrawal, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 139Section 250

R352 Thimmachipuram Primary Agri Cooperative Credit Society Limited, Nn38A on 33A, Musiri S.O Musir Tiruchirappallai vs. Income Tax Officer, 16-B, Chinnandan Koil Street, Karur 639001

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1263/CHNY/2026[2022-23]Status: DisposedITAT Chennai19 May 2026AY 2022-23

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giri

Section 139Section 139(1)Section 143(1)Section 250Section 80ASection 80P

R352 Thimmachipuram Primary Agri Cooperative Credit Society Limited, Nn38A on 33A, Musiri S.O Musiri Tiruchirappalli 62 vs. Income Tax Officer, 16-B, Chinnandan Koil Street, Karur – 639 001

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1262/CHNY/2026[2021-22]Status: DisposedITAT Chennai19 May 2026AY 2021-22

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giri

Section 139Section 139(1)Section 143(1)Section 250Section 80ASection 80P