Section 142(2) of the Income Tax Act

The decision most relied on for Section 142(2) is Tata Industries Ltd. v. ITO (181 TTJ 600), cited in 29 of the 52 judgments on BharatTax that turn on this section.

Leading authorities on Section 142(2)

Tata Industries Ltd. v. ITO
181 TTJ 600 · 2016 · ITAT
29
citing judgments
CIT v. K. S. Venkatksubbiah Reddiar
221 ITR 18 · High Court
27
citing judgments
Lok Housing & Construction Ltd. v. Asstt. Commissioner of Income Tax
27 Taxmann.com 15 · 2012 · ITAT
27
citing judgments
CIT v. Sukhini P. Modi
367 ITR 682 · 2014 · High Court
21
citing judgments
Rekha Rani v. DCIT
154 ITD 617 · 2015 · ITAT
19
citing judgments
Golden Insulation & Engg. Ltd. v. CIT
305 ITR 427 · High Court
11
citing judgments
HC) Asianet Satellite Communications Ltd.. (v) DCIT v. Lab India Instruments (P.) Ltd.
93 ITD 120 · 2005 · ITAT
10
citing judgments
Balram Kumar Mahendra v. ITO
21 Taxmann.com 222 · 2012 · High Court
6
citing judgments
Napar Drugs (P) Ltd. v. DCIT
98 ITD 285 · ITAT
5
citing judgments
Deputy Commissioner of Income Tax: 2006 285 ITR 112 (Delhi); (b) ACIT Range 10(1) v. Citicorp Finance India Limited
300 ITR 398 · Reported
3
citing judgments

Judgments on Section 142(2)

SANOWAR ALI KHAN ,KOLKATA vs. ITO, WARD 25(1),, KOLKATA

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

ITA 1503/KOL/2025[2022-2023]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-2023

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 250Section 271ASection 282

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1197/KOL/2025[2020-2021]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-2021
Section 132Section 132(1)Section 147Section 148

RAMESHWAR FINVEST PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2107/KOL/2025[2008-2009]Status: DisposedITAT Kolkata23 Dec 2025AY 2008-2009

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Central Circle 3(3) Rameshwar Finvest Private Aaykar Bhawan Poorva, Limited Santil Palli, 110, Eastern 111, Park Street, Kolkata- Metropolitan Bypass, Opposite Vs. 700016, West Bengal Ruby, Kasba, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aabcr1053N Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 23.12.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 131(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 68

CA (SINGAPORE) PTE LTD ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(1)(1), MUMBAI

In the result, the appeal of the assessee partly allowed

ITA 2078/MUM/2025[2022-23]Status: DisposedITAT Mumbai16 Dec 2025AY 2022-23

Bench: Ms Suchitra Kamble & Shri Girish Agrawalca(Singapore) Pte Ltd., The Assistant Vs. C/O Ca (India) Technologies Commissioner Of India Private Limited, Income Tax, S1 Wipro Sez, International Taxation, Doddathogur Village, Circle2 (1)(1), Begur Hobli, Mumbai. Electronic City, Bangalore-560100. [Pan :Aahcc8349Q] (Appellant) .. (Respondent) Appellant By : Shri Ajit Jain, With Shri, Siddesh Chaugule, Ars Respondent By: Shri Krishna Kumar, Sr. Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 16.12.2025 O R D E R Per Suchitra Kamble:

For Appellant: Shri Ajit Jain, with Shri, Siddesh Chaugule, ARsFor Respondent: Shri Krishna Kumar, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 143(3)Section 195Section 270ASection 274

EKNATH HIRU PATIL,RAIGAD vs. ITO, WARD 2, PANVEL, PANVEL

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

ITA 721/PUN/2025[2013-14]Status: DisposedITAT Pune09 Dec 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.721/Pun/2025 Assessment Year : 2013-14

For Appellant: NoneFor Respondent: Shri Amil Khairnar
Section 147Section 148

MRS. ARCHANA ANIL CHECHANI,JALNA vs. ACIT CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is dismissed

ITA 1203/PUN/2024[2012-13]Status: DisposedITAT Pune28 Nov 2025AY 2012-13

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: N O N EFor Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 144Section 147Section 148Section 254Section 68

GUPTA SUBHASH & SONS HUF,DELHI vs. ITO, WARD 34(3), DELHI, CIVIC CENTRE

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

ITA 610/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Nov 2025AY 2017-18

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Lakshya Budhiraja, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

PARAMAHAMSA EDUCATION SOCIETY ,BENGALURU vs. INCOME TAX OFFICER, WARD-2, BENGALURU

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

ITA 1176/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Nov 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Vishal S Rao, CA
Section 11(6)Section 12ASection 142(2)

SHRI DILIP J THAKKAR ,MUMBAI vs. DCIT, CENTRAL CIRCLE -6(4), MUMBAI

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

ITA 37/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 131

DINESH KUMAR JAIN,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 3406/DEL/2023[2016-17]Status: DisposedITAT Delhi03 Sept 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3405/Del/2023 Assessment Year: 2015-16 Ita No. 3406/Del/2023 Assessment Year: 2016-17 Dinesh Kumar Jain, Vs. Deputy Commissioner Of 1165, Kucha Mahajani, Income Tax, Central Circle 7, Chandni Chowk, Ara Centre, Jhandewalan Delhi – 1100 06 Extension, Delhi -1100 55 Pan No. Aajpj0869K (Appellant) (Respondent)

For Appellant: Ms. Rano JainFor Respondent: Shri Kailash Dan Ratnoo, CIT ( DR )
Section 132Section 139Section 142(2)Section 153CSection 250

NIBEDITA DEB BARMA,KOLKATA vs. ITO, WARD 60(2),, KOLKATA

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

ITA 578/KOL/2025[2016-2017]Status: DisposedITAT Kolkata27 Aug 2025AY 2016-2017

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 578/Kol/2025 Assessment Year: 2016-2017 Nibedita Deb Barma,……………….…………..…Appellant 30/7B, Doctor Lane, Taltala, Kolkata-700014 [Pan:Adipd1863D] -Vs.- Income Tax Officer,…………………..…………..Respondent Ward-60(2), Kolkata, 169, A.J.C. Bose Road, Bamboo Villa, Kolkata-700014 Appearances By: Shri Ankit Jalan, A.R., Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 25, 2025 Date Of Pronouncing The Order: August 27, 2025 O R D E R

Section 142(1)Section 142(2)Section 143(3)Section 271(1)(b)Section 56(2)(vii)Section 69

SYED IZAZUL HAQUE,GUWAHATI` vs. INCOME TAX OFFICER, WARD-3(4), GUWAHATI

In the result, the appeal of the assesseeis allowed

ITA 284/GTY/2019[2014-15]Status: DisposedITAT Guwahati26 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Ito, Ward 3(4), Guwahati Syed Izazul Haque Aaykar Bhavan, G.S Road, House No.21, Near Darandamaszid, Panjabari Road, Christian Basti, Guwahati Vs. Guwahati-781037, Assam Pin-781005, Assam (Appellant) (Respondent) Pan No. Aedph2934M Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 10.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Kausik Ray, DR
Section 115Section 142(2)Section 144

VIJAY KUMAR AGARWAL (HUF),KOLKATA vs. I.T.O.,WARD 28(4), KOLKATA

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

ITA 44/KOL/2025[2015-16]Status: DisposedITAT Kolkata25 Aug 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 142Section 142(1)Section 142(3)Section 143(2)Section 143(3)Section 68

MAHADEO AHILAJI VIR,PUNE vs. ACIT, NFAC, PUNE

In the result, appeal of the assessee is allowed

ITA 1532/PUN/2025[2018-19]Status: DisposedITAT Pune20 Aug 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1532/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-19 Mahadeo Ahilaji Vir, Vs Acit, Nfac, 469, Balaji Nagar, Pune Ganesh Nagar 2, Medankarwadi, Chakan Khed, Rajgurunagar, Pune-410501 Maharashtra Pan-Afdpv2328A Appellant Respondent

For Appellant: Shri Bhavesh Lodha &For Respondent: Shri Harshit Bari, Addl
Section 142(2)Section 143(3)Section 250

PRAVINBHAI JETHABHAI PATEL,KHEDA vs. THE ITO, WARD-5, NADIAD

In the result, the appeal of the assessee is allowed

ITA 137/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalpravinbhai Jethabhai Patel, Income Tax Officer, Vs. Teen Khadki, Nr. Bar Ni Khadki, Ward-5, Village-Nar, Tal. Petlad, Nandiad. Kheda-388150. [Pan :Biqpp9029 K] (Appellant) .. (Respondent) Appellant By : Shri Jamin Shah, Ar Respondent By: Shri Bp Makwana, Sr. Dr Date Of Hearing 16.07.2025 Date Of Pronouncement 31.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- This Appeal Has Been Filed By The Assessee Against The Order Dated 21.11.2024, Passed By The Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As "Cit(A)" For Short), U/S 250 Of The Income-Tax Act, 1961, (Hereinafter Referred To As "The Act" For Short) For The Assessment Year 2011-12. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri Jamin Shah, ARFor Respondent: Shri BP Makwana, Sr. DR
Section 142(2)Section 143(2)Section 147Section 148Section 210Section 234ASection 250Section 271(1)(c)Section 56(2)(vii)

M/S FANTASTIC FINANCIAL CONSULTANTS PVT. LTD.,KOLKATA vs. ITO, WARD-9(1), KOLKATA, KOLKATA

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

ITA 253/KOL/2025[2013-14]Status: DisposedITAT Kolkata04 Jul 2025AY 2013-14

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 1Section 142(2)Section 143(3)Section 147Section 148Section 148ASection 250Section 251Section 251(1)Section 69A

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , PAOTA C ROAD vs. J.M. METALS, BASNI

ITA 257/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, Hon'Ble

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