Question 1

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

Accepted Answer

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.

Question 2

Which cases are most cited on Section 139(8A)?

Accepted Answer

AIR 1954 SC 282; BISHAMBHAR DAYAL CHANDRAMOHAN AND OTHERS v. STATE OF UP & OTHERS (1 SCC 39) — 6 citing judgments.

Question 3

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

Accepted Answer

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

Question 4

Which section of the Income-tax Act, 2025 corresponds to Section 139(8A)?

Accepted Answer

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.

Section 139(8A) of the Income Tax Act

Leading authorities on Section 139(8A)

Judgments on Section 139(8A)

Omega It Resources Pvt, Trichy vs. Assessing Unit Income Tax, Department, Chennai

Marayamuttom Service Co-Operative Bank Ltd vs. The Income Tax Officer