Section 139A of the Income Tax Act

Income-tax Act, 2025: s.262

Section 139A of the Income-tax Act, 1961 corresponds to section 262 (Permanent Account Number. B- Filing of Return of Income) of the Income-tax Act, 2025.

Read section 262 of the 2025 Act

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

33 judgments on BharatTax turn on Section 139A.

Judgments on Section 139A

Manoj Kumar Sharma, Greater Noida vs. ITO, Ward- 2(2), Gautam Budh Nagar

In the result, the Appeal of the assessee is dismissed

ITA 6202/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Oct 2019AY 2009-10

Bench: Shri H.S. Sidhua.Y.: 2009-10

For Appellant: SH. ASHVANI GOYAL, CAFor Respondent: MS. RAKHI VIMAL, SR. DR
Section 139A(5)Section 142(1)Section 144Section 147Section 148Section 69

Sri Puttaswamachari (HUF), Mysore vs. The Income Tax Officer Ward-1(2), Mysore

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 2738/BANG/2018[2006-07]Status: DisposedITAT Bangalore21 Jun 2019AY 2006-07

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 271(1)(b)Section 271(1)(c)

Sri Puttaswamachari (HUF), Mysore vs. The Income Tax Officer Ward-1(2), Mysore

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 2737/BANG/2018[2006-07]Status: DisposedITAT Bangalore21 Jun 2019AY 2006-07

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 271(1)(b)Section 271(1)(c)

Sri Puttaswamachari (HUF), Mysore vs. The Income Tax Officer Ward-1(2), Mysore

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 2736/BANG/2018[2006-07]Status: DisposedITAT Bangalore21 Jun 2019AY 2006-07

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 271(1)(b)Section 271(1)(c)

Sri Manchachari (HUF), Mysore vs. The Income Tax Officer Ward-1(2), Mysore

In the result, the assessee’s appeal for Assessment Year 2006-07 in ITA

ITA 2741/BANG/2018[2006-07]Status: DisposedITAT Bangalore12 Apr 2019AY 2006-07

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Smarak Swain, JCIT
Section 144Section 271(1)(b)Section 271(1)(c)

Sri Manchachari (HUF), Mysore vs. The Income Tax Officer Ward-1(2), Mysore

In the result, the assessee’s appeal for Assessment Year 2006-07 in ITA

ITA 2740/BANG/2018[2006-07]Status: DisposedITAT Bangalore12 Apr 2019AY 2006-07

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Smarak Swain, JCIT
Section 144Section 271(1)(b)Section 271(1)(c)

Sri Manchachari (HUF), Mysore vs. The Income Tax Officer Ward-1(2), Mysore

In the result, the assessee’s appeal for Assessment Year 2006-07 in ITA

ITA 2739/BANG/2018[2006-07]Status: DisposedITAT Bangalore12 Apr 2019AY 2006-07

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Smarak Swain, JCIT
Section 144Section 271(1)(b)Section 271(1)(c)

ITO, New Delhi vs. M/S. Meerut Credit & Leasing Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 609/DEL/2014[2003-04]Status: DisposedITAT Delhi03 Oct 2018AY 2003-04

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K. Narasimha Chary

For Appellant: Sh. Pramod Jain, CA & Sh. MukulFor Respondent: Ms. Rashmita, Sr. DR
Section 139ASection 143(1)Section 144Section 147Section 148

Sri Annaiah, Mysore vs. The Income Tax Officer Ward-1(3), Mysore

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

ITA 945/BANG/2018[2007-08]Status: DisposedITAT Bangalore04 May 2018AY 2007-08

Bench: Shri Arun Kumar Garodiaassessment Year :2007-08

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Abdul Hakeem .M, JCIT (DR)
Section 148Section 234Section 249Section 249(4)(b)

Augustan Textile Colours Limited, Coimbatore vs. JCIT, Coimbatore

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

ITA 118/CHNY/2016[2011-12]Status: DisposedITAT Chennai03 Feb 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./Ita No.41/Mds/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Shri C.A.Venkatesan, CAFor Respondent: Smt. H.Kabila, Jt. CIT
Section 142(1)Section 143(3)Section 144Section 148Section 54F

ITO (TDS), Rohtak vs. M/S. L.T. Foods, Sonepat

In the result, the appeal of the department is dismissed

ITA 6488/DEL/2013[2010-11]Status: DisposedITAT Delhi28 Nov 2016AY 2010-11

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 6488/Del/2013 : Asstt. Year : 2010-11 Income Tax Officer (Tds), Vs M/S L. T. Foods, Rohtak 43, K. M. Stone, G.T. Road, Bahalgarh, Distt. Sonepat (Appellant) (Respondent) Pan No. Rtklo00819A Assessee By : Sh. Sanat Kapoor, Adv. Revenue By : Sh. Umesh Chand Dubey, Sr. Dr Date Of Hearing : 22.11.2016 Date Of Pronouncement : 28.11.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 25.09.2013 Of Ld. Cit(A), Rohtak.

For Appellant: Sh. Sanat Kapoor, AdvFor Respondent: Sh. Umesh Chand Dubey, Sr. DR
Section 139ASection 272B

Smt A Kowsalya Bai vs. Union of India

WP/12780/2010HC Karnataka05 Jun 2012

Bench: The Hon’Ble Mr Justice Huluvadi G Ramesh Writ Petitions 12780 – 12782 / 2010 (T) Between: 1 Smt A Kowsalya Bai, 58 Yrs W/O A S Lakshmana Rao R/A # 2270, Ii Main, 4Th Cross Rpc Layout, Hampinagar Bangalore 560 040 2 Smt Parvathamma, 52 Yrs W/O Sri Basavaraj, R/A # 2791 Ii A Main, 6Th Cross, Rajajinagar Bangalore 10 3 Smt Sarvamangala, 58 Yrs W/O Srisiddappa, R/A # 58 7Th Main, 3Rd Cross, Vijayanagar Bangalore 40 Petitioners (By Sri Udaya Holla, Sr. Adv. For M/S Holla & Holla, Adv.) And: 1 Union Of India – By Its Secretary Ministry Of Finance, North Block New Delhi

The Income Tax Officer, Ward 2(2) vs. Adinath Cooperative Bank Limited

TAXAP/1420/2010HC Gujarat02 Mar 2012
Section 139ASection 139A(6)Section 272BSection 6