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

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 377/SRT/2022[2015-16]Status: HeardITAT Surat22 Sept 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 376/SRT/2022[2014-15]Status: HeardITAT Surat22 Sept 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 375/SRT/2022[2013-14]Status: HeardITAT Surat22 Sept 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 374/SRT/2022[2012-13]Status: HeardITAT Surat22 Sept 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 373/SRT/2022[2011-12]Status: HeardITAT Surat22 Sept 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 372/SRT/2022[2010-11]Status: HeardITAT Surat22 Sept 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

Dy./Asstt. Commissioner of Income Tax, CC-2, Surat vs. M/S. Sumeet Industries Ltd, Surat

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

ITA 201/SRT/2022[2017-18]Status: HeardITAT Surat13 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 201/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Assessee)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B Assessee By Shri Rasesh Shah, Ca Shri Ashok B. Koli, Cit(Dr) Respondent By 13/03/2023 Date Of Hearing Date Of Pronouncement 13/03/2023

Section 154Section 156Section 156ASection 31Section 31(1)Section 5Section 61

Dy. Commissioner of Income Tax Central Cir.-2, Surat vs. Sumeet Industries Ltd., Surat

ITA 176/SRT/2021[2017-18]Status: DisposedITAT Surat13 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./It(Ss)A No. 38/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The Dcit, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 46/Srt/2021 "नधा"रण वष"/Assessment Years: (2012-13) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 47/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./Ita No. 120/Srt/2021 "नधा"रण वष"/Assessment Years: (2015-16) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B

Section 143(3)Section 156ASection 31Section 31(1)Section 61

Dy. Commissioner of Income Tax Central Cir.-2, Surat vs. Sumeet Industries Ltd., Surat

ITA 120/SRT/2021[2015-16]Status: DisposedITAT Surat13 Mar 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./It(Ss)A No. 38/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The Dcit, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 46/Srt/2021 "नधा"रण वष"/Assessment Years: (2012-13) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 47/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./Ita No. 120/Srt/2021 "नधा"रण वष"/Assessment Years: (2015-16) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B

Section 143(3)Section 156ASection 31Section 31(1)Section 61

Garg Inox Limited, New Delhi vs. Addi. CIT Special Range-04, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 9371/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Aug 2022AY 2015-16

Bench: The Ao For Fresh Issuance Of Demand Notice. The Same

For Appellant: Shri Sanjay Sehgal, CAFor Respondent: Shri J.K. Mishra, CIT DR
Section 14Section 156Section 156ASection 5Section 53