What is the leading case on Section 147A of the Income Tax Act?

Commissioner of Income Tax (International Taxation) v. Hotchand Techchand Punjabi (158 Taxmann.com 244) is the decision most relied on for Section 147A, cited in 5 judgments.

Which cases are most cited on Section 147A?

Commissioner of Income Tax (International Taxation) v. Hotchand Techchand Punjabi (158 Taxmann.com 244) — 5 citing judgments; ACIT v. P.I. Industries (23 Taxmann.com 301) — 4 citing judgments.

How many judgments are there on Section 147A?

BharatTax indexes 30 ITAT, High Court and Supreme Court judgments that turn on Section 147A of the Income Tax Act, 1961.

Section 147A of the Income Tax Act

The decision most relied on for Section 147A is Commissioner of Income Tax (International Taxation) v. Hotchand Techchand Punjabi (158 Taxmann.com 244), cited in 5 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 147A

Commissioner of Income Tax (International Taxation) v. Hotchand Techchand Punjabi

158 Taxmann.com 244 · 2024 · High Court

citing judgments

ACIT v. P.I. Industries

23 Taxmann.com 301 · 2012 · Reported

citing judgments

Judgments on Section 147A

Deputy Commissioner of Income Tax, Circle-2, Ajmer vs. Avadhesh Pareek, Ajmer

The appeal of the Revenue is allowed for statistical purposes

ITA 1904/JPR/2025[2019-20]Status: DisposedITAT Jaipur30 Sept 2026AY 2019-20

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumardy. Commissioner Of Vs. Avadhesh Pareek Income Tax, 10, Harsh, Brahmapuri Circle 2 Colony, Bijay Nagar Road, Ajmer Near Santoshi Mata Temple, Beawar "थायीलेखासं./जीआइआरसं./Pan/Gir No: Advpp 5059 N Appellant .. Respondent Appellant By : Mrs. Aarti Rawat, Addl. Cit Respondent By : None Date Of Hearing 28.09.2026 Date Of Pronouncement 30.09.2026 O R D E R Per Annapurna Gupta, Am:- The Present Appeal Has Been Filed By The Revenue Against The Order Passed By The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As “Ld. Cit(A)”), Dated 27.10.2025 Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Mrs. Aarti Rawat, Addl. CITFor Respondent: None

Section 132Section 132(4)Section 147ASection 148Section 250Section 80G

S S Services Providers Through Its Partner Sherry Singla vs. Deputy Commissioner/ Asst Commissioner of Income Tax, Circle Patiala

CWP/22709/2025HC Punjab & Haryana22 Sept 2026

Section 147A

Principal Commissioner of Income Tax 1 Ludhiana vs. Sharmanji Yarns Pvt Ltd Village Lakhowal Road Kohara Jandiali Ludhiana PAN Aahcs6629R)

Appeals are dismissed

ITA/261/2026HC Punjab & Haryana16 Sept 2026

Section 144BSection 148

DCIT Central Circle 4 Jaipur, Jaipur vs. Dinesh Kumar Khatoria, Jaipur

In the result the appeal of the revenue is allowed for statistical purpose

ITA 823/JPR/2026[2018-19]Status: DisposedITAT Jaipur12 Aug 2026AY 2018-19

Bench: Smt. Annapurna Gupta & Sh. Udayan Das Gupta

Section 132Section 132(4)Section 147Section 147ASection 148Section 148ASection 250Section 69A

ACIT, Circle-3, Thane vs. Skytouch Developers, Thane

In the result, appeal filed by the Department stands allowed for statistical purposes

ITA 9493/MUM/2025[2019-20]Status: DisposedITAT Mumbai31 Jul 2026AY 2019-20

Bench: Shri Sandeep Gosain

For Appellant: ACUFS0462Q

Section 147A

Income Tax Officer, Ongole vs. Nageswara Rao Chinthalapud, Addanki

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 33/HYD/2026[2019-20]Status: DisposedITAT Hyderabad15 Jul 2026AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 33/Hyd/2026 (िनधा"रण वष"/Assessment Year: 2019-20) Ito Vs. Shri Nageswara Rao Ongole Chinthalapud, Ongole Pan:Anjpc7012Q (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri Mohan Babu, Sr. Ar िनधा""रती "ारा/Assessee By: N O N E सुनवाई की तारीख/Date Of Hearing: 09/07/2026 घोषणा की तारीख/Pronouncement: 15/07/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: Shri Mohan Babu, Sr. AR

Section 139Section 144B(3)Section 147Section 147ASection 148Section 148ASection 151A

Income Tax Officer, Faridabad vs. Anju, Faridabad

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 7517/DEL/2025[2015-16]Status: DisposedITAT Delhi29 Jun 2026AY 2015-16

Bench: Shri Raj Kumar Chauhan & Smt. Renu Jauhri

Section 147Section 147ASection 148Section 148ASection 151A

Income Tax Officer, Ward-1(2)(2), Vadodara vs. Premal Gandhi, Vadodara

ITA 489/AHD/2026[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2026AY 2018-19

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Abhijit, Sr. DR

Section 147ASection 148Section 148ASection 250

ITO, Ward -6(1), Hyderabad vs. Majji Ramesh, Hyderabad

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 787/HYD/2026[2020-21]Status: DisposedITAT Hyderabad17 Jun 2026AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 787/Hyd/2026 (िनधा"रण वष"/Assessment Year: 2020-21) Ito Vs. Shri Majji Ramesh Ward 6(1) Hyderabad Hyderabad Pan:Anopm1100E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By: Shri Vamshi Krishna, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 11/06/2026 घोषणा की तारीख/Pronouncement: 17/06/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: Shri Vamshi Krishna, Sr. AR

Section 139Section 144BSection 144B(3)Section 147Section 147ASection 148Section 151ASection 69A

Section 147A of the Income Tax Act

Leading authorities on Section 147A

Judgments on Section 147A

Deputy Commissioner of Income Tax, Circle-2, Ajmer vs. Avadhesh Pareek, Ajmer

S S Services Providers Through Its Partner Sherry Singla vs. Deputy Commissioner/ Asst Commissioner of Income Tax, Circle Patiala

Principal Commissioner of Income Tax 1 Ludhiana vs. Sharmanji Yarns Pvt Ltd Village Lakhowal Road Kohara Jandiali Ludhiana PAN Aahcs6629R)

Dm College of Education vs. Income Tax Officer and Others

Jasveer Kaur vs. Income Tax Officer and Ors

Vipan Kumar Gupta vs. Income Tax Officer Panipat and Others

Naveen Kumar Bansal vs. Income Tax Officer and Others

A.D.H Polymers Pvt Ltd vs. Income Tax Officer and Ors

Ishwar Singh vs. Income Tax Officer and Others

Sudesh Goyal vs. Income Tax Officer and Another