How many judgments are there on Section 13A?

BharatTax indexes 28 ITAT, High Court and Supreme Court judgments that turn on Section 13A of the Income Tax Act, 1961.

Section 13A of the Income Tax Act

Q: What is the leading case on Section 13A of the Income Tax Act?

Dass Khanna v. ITO (460 ITR 546) is the decision most relied on for Section 13A, cited in 41 judgments. The authority required to grant prior approval under Section 151 of the Income-tax Act for reassessment proceedings varies based on the applicable time limit for reassessment, as limitation is inextricably intertwined with the rank of the specified approving authority.

Q: Which cases are most cited on Section 13A?

Dass Khanna v. ITO (460 ITR 546) — 41 citing judgments; Infrastructure Pvt. Ltd. v. ITO (463 ITR 702) — 32 citing judgments; Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors. (2023 SCC OnLine BOM 2822) — 25 citing judgments; Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax (2022 SCC OnLine ORI 4162) — 24 citing judgments.

The decision most relied on for Section 13A is Dass Khanna v. ITO (460 ITR 546), cited in 41 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 13A

Dass Khanna v. ITO

460 ITR 546 · 2024 · High Court

citing judgments

The authority required to grant prior approval under Section 151 of the Income-tax Act for reassessment proceedings varies based on the applicable time limit for reassessment, as limitation is inextricably intertwined with the rank of the specified approving authority.

Infrastructure Pvt. Ltd. v. ITO

463 ITR 702 · 2024 · High Court

citing judgments

The validity of sanction for issuing orders under section 148A(d) and notices under section 148 must be tested with reference to the amended section 151. If sanction is not granted by an authority specified under section 151(ii), such orders and notices are invalid and liable to be quashed.

Siemens Financial Services Pvt. Ltd. v. Deputy Commissioner of Income-Tax & Ors.

2023 SCC OnLine BOM 2822 · 2023 · Reported

citing judgments

The amended Section 151 of the Income Tax Act, 1961, rather than the pre-amended version, applies when determining the 'specified authority' required for sanction under Section 148A and Section 148.

Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax

2022 SCC OnLine ORI 4162 · 2022 · Reported

citing judgments

Challenges to notices issued under Section 148 of the Income-tax Act, 1961, prior to April 1, 2021, are examined based on the unamended provisions.

Judgments on Section 13A

PATAN EDUCATION SOCIETY,SATARA vs. ITO EXEMPTION 1, PUNE

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

ITA 705/PUN/2025[2017-18]Status: DisposedITAT Pune04 Feb 2026AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.705/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Patan Education Society, Vs. Ito (Exemption)-1, Shikka Mension, Patan S.O., Pune. Patan, Satara- 415206. Pan : Aaatp8412H Appellant Respondent Assessee By : Shri Prateek Jha & Shri Prayag Jha Revenue By : Shri Vinod Pawar Date Of Hearing : 08.01.2026 Date Of Pronouncement : 04.02.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.01.2025 Passed By Ld. Addl./Jcit(A)-2, Visakhapatnam [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Ld Cit(A) Erred In Sustaining The Order Under Section 143(1) Without Appreciating That The Adjustment Made Was Beyond The Purview Of The Provisions Of Section 143(1).

For Appellant: Shri Prateek Jha &For Respondent: Shri Vinod Pawar

Section 11Section 11(2)(c)Section 12ASection 13(9)Section 139(1)Section 143(1)

VIJAY RAAZ ,GODBUNDAR ROAD, DIST. THANE vs. WARD 16(1)(5), MUMBAI

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

ITA 3416/MUM/2025[2020-2021]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-2021

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Vijay Raaz Ward 16(1)(5), Mumbai Cottage No. B-13, Cosmos Hawaiian, Near Blue Roof Club, Ghodbunder Vs. Road, Thane, West 400 601. Pan/Gir No. Adlpr8784L (Appellant) (Respondent) :

For Respondent: Shri Vivek Perampurna (CIT-DR)

Section 143(3)Section 263Section 29ASection 80G

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

PRASAD SIDDHARTH THORAT,MUMBAI vs. ASSESSING OFFICER, KAUTILYA BHAVAN

In the result the appeal filed by the assessee stands dismissed

ITA 5504/MUM/2025[2019-20]Status: DisposedITAT Mumbai07 Jan 2026AY 2019-20

Bench: Shri Sandeep Gosaina.Ys: 2019-20

Section 250Section 29ASection 80G

BRIJ BHUSHAN KALIA,UP vs. ITO, WARD-61(1), DELHI

Appeal is allowed in above terms

ITA 7624/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Dec 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/O Chaurasia & Associates, Ward-61(1), C-2302, Ats Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (Appellant) (Respondent) Pan No. Aaepk9068Q Assessee By: Sh. Venketesh Chaurasia, Adv. Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081596042(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Venketesh Chaurasia, AdvFor Respondent: Sh. Amit Shukla, Sr. DR

Section 13ASection 147Section 148Section 148ASection 29A