What is the leading case on Section 226 of the Income Tax Act?

Parakash Jaichand Shah v. DIT(Inv) (23 Taxmann.com 8) is the decision most relied on for Section 226, cited in 13 judgments.

How many judgments are there on Section 226?

BharatTax indexes 45 ITAT, High Court and Supreme Court judgments that turn on Section 226 of the Income Tax Act, 1961.

Section 226 of the Income Tax Act

Q: Which cases are most cited on Section 226?

Parakash Jaichand Shah v. DIT(Inv) (23 Taxmann.com 8) — 13 citing judgments; Vindhiya Metal Corporation v. CIT (156 ITR 233) — 12 citing judgments; Girotra v Union of India & Ors. Writ Petition No.51 3 of 201 9 4. Shri Prakash Ramji Gavali v. ITO (96 Taxmann.com 401) — 8 citing judgments; CIT v. Sincere Construction (54 Taxmann.com 31) — 7 citing judgments; CIT v. Tarachand Khushiram (303 ITR 298) — 5 citing judgments.

The decision most relied on for Section 226 is Parakash Jaichand Shah v. DIT(Inv) (23 Taxmann.com 8), cited in 13 of the 45 judgments on BharatTax that turn on this section.

Leading authorities on Section 226

Parakash Jaichand Shah v. DIT(Inv)

23 Taxmann.com 8 · Reported

citing judgments

Vindhiya Metal Corporation v. CIT

156 ITR 233 · Reported

citing judgments

Girotra v Union of India & Ors. Writ Petition No.51 3 of 201 9 4. Shri Prakash Ramji Gavali v. ITO

96 Taxmann.com 401 · 2018 · High Court

citing judgments

CIT v. Sincere Construction

54 Taxmann.com 31 · 2015 · High Court

citing judgments

CIT v. Tarachand Khushiram

303 ITR 298 · 2008 · Reported

citing judgments

Judgments on Section 226

BHARAT THAKARSHI MAMANIA,MUMBAI vs. ITO 22(1)(6), MUMBAI

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

ITA 8510/MUM/2025[2012-2013]Status: DisposedITAT Mumbai13 Mar 2026AY 2012-2013

Bench: Smt. Beena Pillai ()

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 69C

SREE CAUVERY SOUHARDA CREDIT SAHAKARI SANGHA NIYAMITHA,BENGALURU vs. INCOME TAX OFFICER WARD 1(1)(1), BENGALURU

ITA 1854/BANG/2025[2018-19]Status: DisposedITAT Bangalore12 Mar 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Sumana, CAFor Respondent: Shri Subramanian, JCIT (DR

Section 10Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

NALLURU CONSTRUCTIONS,VIJAYAWADA vs. INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the Assessee is allowed

ITA 646/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.646/Viz./2025 Assessment Year 2015-2016 Nalluru Constructions, The Income Tax Officer, Vijayawada–520 010. Circle-1(1), Andhra Pradesh. Vijayawada. Vs. State Of Andhra Pradesh Pan Aaifn5778N (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 27.01.2026 घोषणा की तारीख/Pronouncement: 30.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250

EMAAR INDIA LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE 2, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 4501/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayemaar India Limited Vs Acit 306-308, 3Rd Floor, Square One, C-2, Central Circle 2 Disrict Centre, Saket, New Delhi- New Delhi 110017, Pan: Aabce4308B Appellant Respondent Assessee By Sh. Sh. Neeeraj Jain, Adv, Sh. Ramit Katiyar, Ar & Ms. Mansha Bhalla, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

ZIMMER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, GURGAON, HARYANA

In the result, appeal of the Assessee is allowed

ITA 4314/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayzimmer India Private Limited V The Deputy Commissioner Vanijya Nikunj, Enkay Towers, Unit S Of Income Tax, Circle 3(1) No. 6Th Floor, Udyog Vihar, Phase-V, Hsiidc Building, Udyog Gurgaon, 122016, Haryana Vihar V, Gurugram Haryana Pan: Aaecs7432H Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

SURESH KUMAR,MANAS BHAWAN, RNT MARG, INDORE vs. ITO, BURHANPUR, INDORE

In the result we are of the considered

ITA 369/IND/2025[2013-14]Status: DisposedITAT Indore22 Jan 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Kumar, Ito –Burhanpur. बनाम/ 112, Manas Bhawan, Vs. 11 Rnt Marg, Indore (Pan: Eekps7728B) (Appellant) (Respondent) Assessee By Shri Pankaj Shah & Soumya Bumb, Cas Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.01.2026 Date Of 22.01.2026 Pronouncement आदेश/ O R D E R

Section 133(6)Section 139(1)Section 142(1)Section 147Section 148Section 250Section 253Section 69A

SUBRAMANIAN SUDHAKAR THIAGARAJAN,MADURAI vs. ITO, NCW-1(3), MADURAI

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

ITA 2649/CHNY/2025[2013-14]Status: DisposedITAT Chennai02 Jan 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Tarun, AdvFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144Section 148Section 271(1)(c)Section 69A

SHREE MODH CHATURVEDI RAJYAGOR SAMVAY GNATI MANDAL AMDAWAD,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 736/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg

Section 11Section 12ASection 143(1)Section 250

SHREE MODH CHATURVEDI RAJYAGOR SAMVAY GNATI MANDAL AMDAWAD,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 735/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg

Section 11Section 12ASection 143(1)Section 250

ANUP KUMAR AGGARWAL,PANCHKULA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeal stand allowed in terms of our above order

ITA 1019/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh24 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1019/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Sh. Anup Kumar Aggarwal Acit (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Adjpk-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Shri Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 24/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-07-2025 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 Of The Act On 12-03-2025. The Assessee Is Aggrieved By Confirmation Of Additions Of Rs.10.95 Lacs U/S 69 & Another Addition Of Rs.16.21 Lacs U/S 69A. The Additions Stem From Search Action By The Department On Assessee-Group On 04-

For Appellant: Sh. Ajay Jain (CA) a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR

Section 127Section 144BSection 147Section 148Section 151ASection 69Section 69A

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 144CSection 153CSection 153DSection 250

D AJEETHRAJ CHORDIA & SONS,CHENNAI vs. ITO, NON CORPORATE WARD -4(5), CHENNAI

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

ITA 2143/CHNY/2025[2012-13]Status: DisposedITAT Chennai11 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.: 2143/Chny/2025 िनधा"रण वष"/Assessment Year:2012-13 M/S. D Ajeethraj Chordia & The Income Tax Officer, Sons, Non Corporate Ward – 4(5), 23, General Muthia Mudali Vs. Chennai Street, Sowcarpet, Chennai – 600 079. Pan: Aaahd 2647C (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri S. Girish Kumar, Advocate ""यथ" क" ओर से/Respondent By : Ms. Pryati Sharma, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. Pryati Sharma, JCIT

Section 154Section 226Section 234BSection 246A

VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CRICLE 1 FARIDABAD, FARIDABAD

ITA 3173/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

GNANASEKARAN MANIKANDAN,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 377/HYD/2025[2009-10]Status: DisposedITAT Hyderabad17 Sept 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.377 & 404/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 & 2017-18) Shri Gnanasekaran Vs. Income Tax Officer Manikandan, Hyderabad Ward 7 (1) Pan:Aeqpm0159J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri B Yadagiri, Ca राज" व "ारा/Revenue By:: Ms. Sankari Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 08/09/2025 घोषणा की तारीख/Pronouncement: 17/09/2025 आदेश/Order

For Appellant: Shri B Yadagiri, CAFor Respondent: : Ms. Sankari Pandi, P, Sr.AR

Section 143(1)