Section 156A of the Income Tax Act

Income-tax Act, 2025: s.290

Section 156A of the Income-tax Act, 1961 corresponds to section 290 (Modification and revision of notice in certain cases) of the Income-tax Act, 2025.

Read section 290 of the 2025 Act

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

The decision most relied on for Section 156A is Sirpur Paper Mills Ltd. v. Union of India (135 Taxmann.com 188), cited in 5 of the 50 judgments on BharatTax that turn on this section.

Leading authorities on Section 156A

Sirpur Paper Mills Ltd. v. Union of India
135 Taxmann.com 188 · 2022 · High Court
5
citing judgments

Judgments on Section 156A

ACIT-15(3)(1), Mumbai vs. Reliance Capital Limited, Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 6490/MUM/2026[2018-19]Status: DisposedITAT Mumbai29 Sept 2026AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

ACIT-15(3)(1), Mumbai vs. Reliance Capital Limited, Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 6489/MUM/2026[2017-18]Status: DisposedITAT Mumbai29 Sept 2026AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

ACIT-15(3)(1), Mumbai vs. Reliance Capital, Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 6355/MUM/2026[2018-19]Status: DisposedITAT Mumbai29 Sept 2026AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

ACIT-15(3)(1), Mumbai vs. Reliance Capital Limited, Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 6283/MUM/2026[2017-18]Status: DisposedITAT Mumbai29 Sept 2026AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

ACIT-15(3)(1), Mumbai vs. Reliance Capital Limited, Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 6067/MUM/2026[2016]Status: DisposedITAT Mumbai29 Sept 2026

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

Reliance Capital Limited, Mumbai vs. Dy. Commissioner of Income Tax, Circle 15(3)(1), Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 5574/MUM/2026[2017-18]Status: DisposedITAT Mumbai29 Sept 2026AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

Reliance Capital Limited, Mumbai vs. Dy. Commissioner of Income Tax, Circle 15(3)(1), Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 5563/MUM/2026[2016-17]Status: DisposedITAT Mumbai29 Sept 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

Reliance Capital Limited, Mumbai vs. Dy. Commissioner of Income Tax, Circle 15(3)(1), Mumbai

In the result, all the appeals of the revenue as well as assessee are dismissed as infructuous

ITA 5542/MUM/2026[2018-19]Status: DisposedITAT Mumbai29 Sept 2026AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodha

For Appellant: AAACR5054J
Section 31

ACIT-6(1)(2), Mumbai vs. Imperial Consultants and Securities Limited, Mumbai

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

ITA 7042/MUM/2025[2014-15]Status: DisposedITAT Mumbai21 Aug 2026AY 2014-15

Bench: Smt Beena Pillai & Shri Jagadishassessment Year : 2014-15

Section 143(3)Section 144CSection 14ASection 156ASection 250Section 31(1)Section 40Section 57

Vikas Wsp Limited, Delhi vs. DCIT, Circle Hissar, Hissar

In the result, this appeal is partly allowed

ITA 4326/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Jul 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Sanjay Awasthiassessment Year: 2018-19 Vikas Wsp Limited, Vs. Dcit, C/O Stellar Insolvency Professionals Circle Hisar, Llp, Suite 10, 3Rd Floor, 310, Area Code: Nwr, Ao Type: C, House 27, Barakhamba Road, Range Code: 57, Connaught Place, New Delhi, Jurisdiction: Dcit, Circle, Hisar, Delhi 110001, India. Haryana 125001. Pan No.Aaacv7816Q Appellant Respondent

Section 14Section 17Section 250Section 68Section 7(5)

ACIT, Circle-7(1), Delhi vs. Delhi Control Devices Private Limited, Delhi

In the result, the revenue’s appeal is dismissed

ITA 5909/DEL/2025[2018-19]Status: HeardITAT Delhi05 Mar 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmanasstt. Year : 2018-19

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR
Section 14Section 147Section 53

Universal Industrial Equipment and Technical Services Pvt. Ltd., Nagpur vs. Deputy Commissioner of Income Tax, Circle -2, Nagpur

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

ITA 350/NAG/2023[2015-16]Status: DisposedITAT Nagpur17 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 156ASection 254(1)Section 31(1)

Universal Industrial Equipment and Technical Services Pvt. Ltd, Nagpur vs. Deputy Commissioner of Income Tax, Circle - 2, Nagpur

ITA 349/NAG/2023[2014-15]Status: DisposedITAT Nagpur17 Feb 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 156ASection 254(1)Section 31(1)

Ramanagaram Enterprises Private Limited, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes in terms of our observations given hereinabove

ITA 1306/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115JSection 143(3)Section 14ASection 7

Ramanagaram Enterprises Private Limited, Hyderabad vs. ACIT., Circle-16(1), Hyderabad

In the result, both the appeals filed by the assessee are allowed for statistical purposes in terms of our observations given hereinabove

ITA 1305/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115JSection 143(3)Section 14ASection 7

M/S. Dishnet Wireless Ltd., Chennai vs. DCIT, CC - 1 (4), Chennai

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

ITA 283/CHNY/2020[2009-10]Status: DisposedITAT Chennai01 Aug 2025AY 2009-10

Bench: Shri George George Kand Ms Padmavathy S

For Appellant: NoneFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 10Section 14Section 238Section 250

Arcpl Developers Private Limited, Indore vs. Assistant Commissioner of Income Tax 4(1), Indore

Appeal is allowed for statistical purpose

ITA 731/IND/2024[2017-2018]Status: DisposedITAT Indore24 Jul 2025AY 2017-2018

Bench: Shri B.M. Biyani

Section 139(1)Section 142(1)Section 143(2)Section 144Section 147Section 148Section 156Section 156A(1)Section 5

ACIT Central Circle 2 (3), Chennai vs. M/S Surana Corporation Ltd, Chennai

In the result the appeal of the Revenue for ITA

ITA 1105/CHNY/2018[2013-14]Status: DisposedITAT Chennai04 Apr 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita 1104 / Chny/2018, Assessment Years-2008-09 आयकर अपील सं./Ita 1105 / Chny/2018, Assessment Years-2013-14

For Appellant: Mr. Badrinarayan, AdvocateFor Respondent: Mr. A.Sasikumar, CIT
Section 156Section 156ASection 5

ACIT Central Circle 2 (3), Chennai vs. M/S Surana Corporation Ltd, Chennai

In the result the appeal of the Revenue for ITA

ITA 1104/CHNY/2018[2008-09]Status: DisposedITAT Chennai04 Apr 2025AY 2008-09

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita 1104 / Chny/2018, Assessment Years-2008-09 आयकर अपील सं./Ita 1105 / Chny/2018, Assessment Years-2013-14

For Appellant: Mr. Badrinarayan, AdvocateFor Respondent: Mr. A.Sasikumar, CIT
Section 156Section 156ASection 5

Jasrati Education Solutions Limited, Gurgaon vs. Additional Joint Deputy Assistant Commissioner of Income Tax, Delhi

ITA 1148/DEL/2024[2018-19]Status: DisposedITAT Delhi21 Mar 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 238Section 30(4)Section 31