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

P P Industries, Guwahati vs. The Income Tax Officer, Ward - 1(2), Guwahati

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

ITA 44/GTY/2026[2019-20]Status: DisposedITAT Guwahati05 Jun 2026AY 2019-20

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 139(1)Section 147Section 148Section 148ASection 151ASection 250Section 28Section 69C

Assistant Commissioner of Income Tax vs. Visteon Technical and Services Centre Pvt Ltd

Appeal is allowed

WA/484/2026HC Karnataka19 May 2026

Section 144BSection 147Section 147ASection 151ASection 273(3)Section 279Section 4

Deputy Commissioner of Income Tax, Circle-4(2), Delhi vs. Crystal Crop Protection Limited, Delhi

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2379/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

DCIT Circle 4(2), New Delhi vs. Crystal Crop Protection Limited, Delhi

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2330/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Section 1Section 143(3)Section 148Section 37(1)