What is the leading case on Section 156A of the Income Tax Act?

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

Which cases are most cited on Section 156A?

Sirpur Paper Mills Ltd. v. Union of India (135 Taxmann.com 188) — 5 citing judgments.

How many judgments are there on Section 156A?

BharatTax indexes 50 ITAT, High Court and Supreme Court judgments that turn on Section 156A of the Income Tax Act, 1961.

Which section of the Income-tax Act, 2025 corresponds to Section 156A?

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.

Section 156A Income Tax Act (2025: s.290) — Case Laws

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

ITA 1147/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

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

Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), New Delhi vs. DCIT, Central Circle- 3, New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 9064/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Jan 2025AY 2015-16

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

For Respondent: Ms. Suman Malik CIT-DR

Section 14Section 31(1)Section 7

Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), New Delhi vs. DCIT, Central Circle- 3, New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 9063/DEL/2019[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

For Respondent: Ms. Suman Malik CIT-DR

Section 14Section 31(1)Section 7

DCIT, Central Circle-3, New Delhi vs. Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), Gobindgarh

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 9060/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Jan 2025AY 2015-16

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

For Respondent: Ms. Suman Malik CIT-DR

Section 14Section 31(1)Section 7

DCIT, Central Circle-3, New Delhi vs. Tata Steel Bsl Ltd (Formerly Known As Bhushan Steel Ltd.), Gobindgarh

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 9059/DEL/2019[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: any authority or tribunal etc., the present appeals cannot be taken for further adjudication. She submitted that the appeals filed by the revenue against the assessee have been dismissed for the above assessment years, by this Tribunal vide order dated 14th June 2024.

For Respondent: Ms. Suman Malik CIT-DR

Section 14Section 31(1)Section 7

Krishan Dev Verma, Jaipur vs. ITO Ward - 1, Bhiwani

ITA 1147/DEL/2020[2014-15]Status: DisposedITAT Delhi06 Jan 2025AY 2014-15

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

Manz Retails P Ltd. (Now Amalgamated With Future Corporate Resources Pvt Ltd), Mumbai vs. DCIT Range 10 (2)92), Mumbai

Accordingly, we partly allowed the appeal filed by the assessee

ITA 7556/MUM/2019[2007-08]Status: DisposedITAT Mumbai18 Oct 2024AY 2007-08

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

Section 13Section 14Section 156Section 156ASection 17Section 178(6)Section 25Section 31(1)Section 33

M/S Orchid Pharma Ltd. (Formerly M.S Orchid Chemicals & Pharmaceuticals Ltd.), Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 277/CHNY/2022[2014-15]Status: DisposedITAT Chennai25 Sept 2024AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.276 & 277/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Orchid Pharma Ltd. [Formerly Vs. The Assistant Commissioner Of M.S. Orchid Chemicals & Income Tax, Pharmaceuticals Ltd.] 313, Orchid Central Circle 1(1), Towers, Valluvarkottam High Road, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aaaco0402B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. & Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Common Order Both Dated 28.02.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years 2013-14 & 2014-15 Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri B. Ramakrishnan, F.C.A. &For Respondent: Shri V. Nandakumar, CIT

Section 238Section 271(1)(c)Section 30(2)Section 31(1)Section 35Section 36Section 37

M/S Orchid Pharma Ltd. (Formerly M.S Orchid Chemicals & Pharmaceuticals Ltd.), Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 276/CHNY/2022[2013-14]Status: DisposedITAT Chennai25 Sept 2024AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.276 & 277/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Orchid Pharma Ltd. [Formerly Vs. The Assistant Commissioner Of M.S. Orchid Chemicals & Income Tax, Pharmaceuticals Ltd.] 313, Orchid Central Circle 1(1), Towers, Valluvarkottam High Road, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aaaco0402B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. & Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Common Order Both Dated 28.02.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years 2013-14 & 2014-15 Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri B. Ramakrishnan, F.C.A. &For Respondent: Shri V. Nandakumar, CIT

Section 238Section 271(1)(c)Section 30(2)Section 31(1)Section 35Section 36Section 37

Smruti Rahul Narichania, Mumbai vs. Addl JCIT(A)-1, Coimbatore

In the result, the appeal is dismissed

ITA 653/MUM/2024[2005-06]Status: DisposedITAT Mumbai25 Jul 2024AY 2005-06

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2005-06 Smruti Rahul Narichania Addl. Jcit(A)-1 M-2, 13Th Floor, Aayakar Bhavan , Vs. Palm Spring Cuffe Parade, Mumbai- Mumbai- 400005. Pan: Adzpn7276P (Appellant) (Respondent) Present For : Assessee By : None : Shri R. R. Makwana- Sr. D.R. Revenue By Date Of Hearing : 19 . 06 . 2024 Date Of Pronouncement : 25 . 07 . 2024

For Appellant: None

Section 156ASection 250Section 69ASection 80L

Aircel Limited, Chennai vs. DCIT, Corporate Circle-1(1), Chennai

In the result all the appeals are allowed

ITA 811/CHNY/2023[2011-12]Status: DisposedITAT Chennai10 Jul 2024AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.811, 860, 861, 862, 863, 864, 865, 866, 870, 871 & 872/Chny/2023, "नधा"रण वष" /Assessment Years: 2011-12, 2009-10, 2010-11, 2013-14, 2016-17, 2017-18, 2017-18, 2018-19, 2008-09, 2012-13 & 2012-13. Aircel Limited The Dy. Commissioner Of No.769, Spencer Plaza, Income Tax, Corporate Circle- Mount Road, 1(1), Chennai-600002. Chennai [Pan: Aaacs4449J] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri K.Venkatesh Prabhu, C.A, अपीलाथ" क" ओर से/ Appellant By : Shri R.Clement Ramesh Kumar, ""यथ" क" ओर से /Respondent By Cit : 02.07.2024 सुनवाई क" तार"ख/Date Of Hearing : 10.07.2024 घोषणा क" तार"ख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri R.Clement Ramesh Kumar

Section 156Section 156ASection 250

Vasan Health Care P Ltd, Chennai vs. PCIT, Central -2, Chennai

In the result, all the three appeal filed by the assessee are dismissed

ITA 562/CHNY/2022[2012-2013]Status: DisposedITAT Chennai12 Jun 2024AY 2012-2013

Bench: Shri Mahavir Singh & Shri Jagadishआयकर अपील सं./Ita Nos.560, 561 & 562/Chny/2022 िनधा;रण वष; /Assessment Years: 2009-10, 2010-11 & 2012-13 Vasan Health Care Pvt. Ltd., The Principal Commissioner No.120A, Bazaar Road, Vs. Of Income Tax, Saidapet, Central-2, Chennai – 600 015. Chennai. [Pan: Aaccv-7028-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Appellant By : Shri J.K.Reddy, C.A (Virtual) JkथH की ओर से /Respondent By : Shri M. Murali, Cit सुनवाई की तारीख/Date Of Hearing : 06.06.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Three Appeals Filed By The Assessee Are Directed Against The Revisionary Orders Of Learned Principal Commissioner Of Income Tax, Central-2, Chennai [Hereinafter “Pcit”] U/S. 263 Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 24.03.2021, 17.03.21020 & 30.03.2021 For Assessment Years 2009-10, 2010-11 & 2012-13, Respectively.

For Appellant: Shri J.K.Reddy, C.A (Virtual)For Respondent: Shri M. Murali, CIT

Section 14Section 154Section 156ASection 263Section 31

Vasan Health Care P Ltd, Chennai vs. PCIT, Central -2, Chennai

In the result, all the three appeal filed by the assessee are dismissed

ITA 561/CHNY/2022[2010-2011]Status: DisposedITAT Chennai12 Jun 2024AY 2010-2011

Bench: Shri Mahavir Singh & Shri Jagadishआयकर अपील सं./Ita Nos.560, 561 & 562/Chny/2022 िनधा;रण वष; /Assessment Years: 2009-10, 2010-11 & 2012-13 Vasan Health Care Pvt. Ltd., The Principal Commissioner No.120A, Bazaar Road, Vs. Of Income Tax, Saidapet, Central-2, Chennai – 600 015. Chennai. [Pan: Aaccv-7028-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Appellant By : Shri J.K.Reddy, C.A (Virtual) JkथH की ओर से /Respondent By : Shri M. Murali, Cit सुनवाई की तारीख/Date Of Hearing : 06.06.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Three Appeals Filed By The Assessee Are Directed Against The Revisionary Orders Of Learned Principal Commissioner Of Income Tax, Central-2, Chennai [Hereinafter “Pcit”] U/S. 263 Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 24.03.2021, 17.03.21020 & 30.03.2021 For Assessment Years 2009-10, 2010-11 & 2012-13, Respectively.

For Appellant: Shri J.K.Reddy, C.A (Virtual)For Respondent: Shri M. Murali, CIT

Section 14Section 154Section 156ASection 263Section 31

Vasan Health Care Private Limited, Chennai vs. PCIT, Central-2, Chennai

In the result, all the three appeal filed by the assessee are dismissed

ITA 560/CHNY/2022[2009-10]Status: DisposedITAT Chennai12 Jun 2024AY 2009-10

Bench: Shri Mahavir Singh & Shri Jagadishआयकर अपील सं./Ita Nos.560, 561 & 562/Chny/2022 िनधा;रण वष; /Assessment Years: 2009-10, 2010-11 & 2012-13 Vasan Health Care Pvt. Ltd., The Principal Commissioner No.120A, Bazaar Road, Vs. Of Income Tax, Saidapet, Central-2, Chennai – 600 015. Chennai. [Pan: Aaccv-7028-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Appellant By : Shri J.K.Reddy, C.A (Virtual) JkथH की ओर से /Respondent By : Shri M. Murali, Cit सुनवाई की तारीख/Date Of Hearing : 06.06.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Three Appeals Filed By The Assessee Are Directed Against The Revisionary Orders Of Learned Principal Commissioner Of Income Tax, Central-2, Chennai [Hereinafter “Pcit”] U/S. 263 Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 24.03.2021, 17.03.21020 & 30.03.2021 For Assessment Years 2009-10, 2010-11 & 2012-13, Respectively.

For Appellant: Shri J.K.Reddy, C.A (Virtual)For Respondent: Shri M. Murali, CIT

Section 14Section 154Section 156ASection 263Section 31

M/S. Msp Metallics Limited., Kolkata vs. ACIT, Cir-1(1), Kolkata.

The appeal of the assessee is hereby dismissed as withdrawn

ITA 699/KOL/2023[2011-12]Status: DisposedITAT Kolkata26 Sept 2023AY 2011-12

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.699/Kol/2023 Assessment Year: 2011-12 M/S Msp Metallics Limited……...................................................……Appellant 1, Garstin Place, Orbit House, 3Rd Floor, Room No.3B, Kolkata - 700001. [Pan: Aacca5907D] Vs. Acit, Circle-1(1), Kolkata..........................……........……...…..…..Respondent Appearances By: Shri Amit Chowdhury, Aca, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 13, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.05.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee Has Moved An Application, Wherein, It Has Been Stated As Under: “In This Regard, Most Respectfully, It Is Submitted, That The Appellant Company Taken Over By The New Management Through Insolvency Proceedings (Cirp) Under Section 31 Of The Ibc Vide Nclt Order Dated 11.07.2022. Copy Of The Nclt Order Enclosed.

Section 156Section 156ASection 250Section 31