Section 226(3) of the Income Tax Act

33 judgments on BharatTax turn on Section 226(3).

Judgments on Section 226(3)

BANDREDDY BANDLA REDDY,PULIVENDULA vs. ITO., WARD-1, KADAPA

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 506/HYD/2025[2015-16]Status: DisposedITAT Hyderabad11 Feb 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.506/Hyd/2025 Assessment Year 2015-2016 Bandreddy Bandla The Income Tax Officer, Reddy, Pulivendula. Ward-1, Pin – 516 390. Vs. Kadapa – 516 390. Andhra Pradesh. Andhra Pradesh. Pan Apzpb2735D (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ms S Sandhya, Advocate राज" व "ारा /Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 11.02.2026 आदेश/Order

For Appellant: MS S Sandhya, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 144Section 147Section 281(1)(b)

BHAVIK SHASHIKANT THAKKAR,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 27(1), VASHI MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 5208/MUM/2025[2012-13]Status: DisposedITAT Mumbai03 Feb 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarbhavik Shashikant Thakkar Vs Assistant Commissioner Of Income G 601 Kukreja Palace Tax, Ward 27(1), Mumbai 4Th Floor, Tower No.6, Vashi Station Opportunity Pok, Maharashtra-400075 Complex, Vashi-400703 Pan: Acypt3095J Appellant Respondent Assessee By : Shri Nishit Gandhi, Adv Respondent By : Ms. Rajni Rani Roy (Cit Dr) Date Of Hearing : 28/01/2026 Date Of Pronouncement : 03/02/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Assessee Filed Against The Order Of The Nfac, Delhi [For Brevity ‘The Ld. Cit(A)], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2012-13, Date Of Order 28.11.2022. The Impugned Order Emanated From The Order Of The Ld. Acit-27(1), Mumbai (For Brevity The “Ld. Ao”), Order Passed Under Section 143(3) Date Of Order 24.03.2015 Of The Act.

For Appellant: Shri Nishit Gandhi, AdvFor Respondent: Ms. Rajni Rani Roy (CIT DR)

Section 143(3)Section 250

GARRAH SKUS LIMITED,BANKURA vs. ITO, WARD 3(1),, BANKURA

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

ITA 2361/KOL/2025[2018-2019]Status: DisposedITAT Kolkata28 Jan 2026AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 144Section 147Section 148Section 148ASection 226(3)Section 250Section 69ASection 69C

JAYSHREE CHANDRASINGH KABALI,MUMBAI vs. DCIT CIRCLE 27 (1), MUMBAI

In the result, both the stay petitions of the assessee are dismissed and both the appeals are allowed for statistical purposes

ITA 7226/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Annavaram K., Sr. DR

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 271ASection 69

JAYSHREE CHANDRASINGH KABALI,MUMBAI vs. DCIT CIRCLE 27 (1), MUMBAI

In the result, both the stay petitions of the assessee are dismissed and both the appeals are allowed for statistical purposes

ITA 7225/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Annavaram K., Sr. DR

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 271ASection 69

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. AVIMA EXPORTS PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1708/KOL/2025[2015-16]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-16

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 131Section 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

DCIT, CENTRAL CIRCLE - 4(4), KOLKATA, KOLKATA vs. M/S. EVERNEWCOMMODEAL PVT. LTD. , KOLKATA

In the result, ITA No.1535/Kol/2025 of the revenue is dismissed

ITA 1536/KOL/2025[2019-20]Status: DisposedITAT Kolkata10 Oct 2025AY 2019-20

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1535 & 1536/Kol/2025 Assessment Years: 2018-19 & 2019-20 Dcit, Central Circle-4(4), Kolkata.…………………………….…….……Appellant Vs. M/S Evernewcommodeal Pvt. Ltd..……………….………...……...…..…..Respondent 11, Pollock Street, Kol- 1. [Pan: Aabce9293P] Appearances By: Shri Altaf Hossain, Addl. Cit-Dr, Appeared On Behalf Of The Appellant. Shri Manish Tiwari, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2019-20 Against Separate Orders Both Dated 25.04.2025 Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.1535/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.1535/Kol/2025 - Brief Facts Of The Case Are That U/S 2. 139(1) Of The Act On 10-10-2019 Declaring A Total Income At Rs. 10,02,960/-. The Same Was Processed U/S 143(1) Of The Act. Later, A Search & Seizure Operation U/S 132 Of The Act Was Conducted At "Ladhuram Toshniwal Group" On 08-03-2022 As A Part Of "Jain Group" Of Concerns/ Persons At Various Places & Simultaneously, Business

Section 127Section 132Section 133ASection 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2Section 250

ALPESHBHAI BALDEVBHAI RABARI,MEHSANA vs. THE ITO, WARD-1, MEHSANA

In the result, the appeal of the assessee is treated as allowed for statistical purpose

ITA 1237/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Alpeshbhai Baldevbhai Rabari Ito, Ward-1 3, Rabarivas, Palaj Vs. Mehsana. Mehsana 384 410 Gujarat. Pan : Bwgpr 0788 H (Applicant) (Responent) : Shri Dhrunal Bhatt, Ar Assessee By : Shri Kalpesh Rupavatia, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/10/2025

For Appellant: Shri Kalpesh Rupavatia, Sr.DR

Section 143(2)Section 144Section 226(3)Section 249(2)Section 249(3)Section 250Section 69A

MITHUN BABU PRASAD JAISWAL,HYDERABAD vs. ITO, WARD-8(1), HYDERABAD

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

ITA 66/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.66/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Mithun Babu Prasad Vs. Income Tax Officer Jaiswal, Hyderabad Ward 8(1) Pan:Ajvpb7975M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Dr. Sachin Kumar, Sr.AR

Section 144Section 226(3)

SUBHASH HANUMANTHAPPA,HYDERABAD vs. ITO., WARD-6(4), HYDERABAD

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

ITA 1325/HYD/2025[2017-18]Status: DisposedITAT Hyderabad17 Sept 2025AY 2017-18

Bench: the Ld. CIT(A), and such appeal has been on 19-02-2020. In Form No. 35 filed by the assessee, it was stated that the date of service of the order was on 08-02-2020. During the course of appellate proceedings, the Ld. CIT(A) issued various notices fixing the case for hearing. However, there was no response from the assessee. Therefore, the Ld. CIT(A) disposed of the appeal filed by the assessee on the ground that the appeal has been filed with a delay of 60 days without any petition for cond

Section 142(1)Section 144Section 226(3)

RAVINANDA LANDMARKS UNIT 3,PUNE vs. ITO, WRD-5(1), PUNE, PUNE

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

ITA 1347/PUN/2025[2018-19]Status: DisposedITAT Pune04 Sept 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Suhas BoraFor Respondent: Shri Akhilesh Srivastva, Addl.CIT

Section 143(2)Section 143(3)Section 226(3)

HRM INTERIORS,HYDERABAD vs. ITO., WARD-14(1), HYDERABAD

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

ITA 295/HYD/2025[2018-19]Status: DisposedITAT Hyderabad20 Aug 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Ms. Suvibha Nolkha, C.AFor Respondent: Dr. Sachin Kumar, SR-DR

Section 143(2)Section 143(3)Section 226(3)Section 44A

LINGOLE VENKATESWARA RAO,NARSAPUR vs. INCOME TAX OFFICER, WARD-1, BHIMAVARAM

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

ITA 508/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.508/Viz/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Lingolu Venkateswara Vs. Income Tax Officer Rao, Narsapur (Ward-1) Pan: Adxpl7355H Bhimavaram (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Advocate राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 31/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 15/10/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Of The Learned Cit (A) Is Contrary To The Facts & Also The Law Applicable To The Facts Of The Case.

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: : Dr. Aparna Villuri, Sr. AR

Section 144Section 226(3)

SIDDIQ HUSSAIN DELVI,BENGALURU vs. INCOME TAX OFFICER, WARD-1(2)(2), BENGALURU

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

ITA 2374/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Jul 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18 Siddiq Hussain Delvi No.127 L. No.1St Floor 6Th Street, Oph Road Shivaji Nagar Vs. Ito Ward 1(2)(2) Bengaluru 560 051 Bengaluru Pan No : Aveps62323P Appellant Respondent Appellant By : Sri Phani Kumar, A.R. Respondent By : Sri Ashwin D Gowda, D.R. Date Of Hearing : 28.07.2025 Date Of Pronouncement : 30.07.2025

For Appellant: Sri Phani Kumar, A.RFor Respondent: Sri Ashwin D Gowda, D.R

Section 226(3)Section 250Section 253(5)

GOLDIE SUD,MUMBAI vs. INCOME TAX OFFICER WARD 24(1)(4), MUMBAI

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

ITA 3475/MUM/2025[2010-11]Status: DisposedITAT Mumbai16 Jun 2025AY 2010-11

Bench: Shri Saktijit Dey & Shri Vikram Singh Yadavassessment Year : 2010-11 Goldie Sud, The Income Tax Officer, 191-192, Ward-24(1)(4) & 24(1)(1), Shaheed Bhagatsingh Chsl, Vs. Piramal Chamber, J.B. Nagar, Lalbaug, Parel, Andheri East, Mumbai-400012. Mumbai-400059. Pan : Amnps2413C (Appellant) (Respondent) S.A. No. 71/Mum/2025 (Arising Out Of Ita No. 3475/Mum/2025) Assessment Year : 2010-11 Goldie Sud, The Income Tax Officer, 191-192, Ward-24(1)(4) & 24(1)(1), Shaheed Bhagatsingh Chsl, Vs. Piramal Chamber, J.B. Nagar, Lalbaug, Parel, Andheri East, Mumbai-400012. Mumbai-400059. Pan : Amnps2413C (Applicant) (Respondent) Assessee By : Shri Goldie Sud (A‟S In Person) Revenue By : Ms. Kavita P. Kaushik, Sr.Dr

For Appellant: Shri Goldie Sud (A‟s in person)For Respondent: Ms. Kavita P. Kaushik, Sr.DR

Section 142(1)Section 144Section 147Section 148

GOLDIE SUD,MUMBAI vs. ITO WARD 24(1)(1), MUMBAI

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

ITA 1735/MUM/2025[2009-10]Status: DisposedITAT Mumbai21 May 2025AY 2009-10

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailgoldie Sud 191-192, Shaheed Bhagatsingh Chsl, J.B. Nagar, Andheri East Mumbai – 400059 Pan : Amnps2413C ............... Appellant V/S

For Appellant: Shri Goldie SudFor Respondent: Shri Bhangepatil Pushkaraj Ramesh

Section 142(1)Section 144Section 147Section 148Section 250

KHAJIABDUL KARIMSAB ANWAR BHASHA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVENGERE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 575/BANG/2025[2014-15]Status: DisposedITAT Bangalore06 May 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2014-15

For Appellant: Shri Phani Kumar, CAFor Respondent: Ms. Neha Sahay, JCIT

Section 194CSection 226(3)

SANTOSH DEVIDAS KALGHATGI,BELGAUM vs. INCOME TAX OFFICER, WARD-1, BELGAUM, BELGAUM

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

ITA 21/PAN/2024[2017-18]Status: DisposedITAT Panaji01 Apr 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 21/Pan/2024 & S A.5/Pan/2025 (A.Y. 2017-18 ) Santosh Devdas Kalghatagi, Vs I.T.O Ward-1, 287/6,1 St Floor,Saibuilding, Civil Hospital Road, . Iii Cross, Shashtri Nagar, Belgaum-590001. Shahapur, Karnataka. Belgaum-590003, . Karnataka. Pan .No. Admpk2551R (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri.Pramod Vaidhya.Ar Revenue By Shri.Vimalrajperiyagounden..Sr.Dr

Section 44A

GOUTAM KUMAR RANKA,BHILWARA vs. ACIT, CENTRAL CIRLCE, AJMER

In the result, the appeal of the assessee is allowed

ITA 1487/JPR/2024[2020-21]Status: DisposedITAT Jaipur26 Feb 2025AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Suchek Anchaliya, CAFor Respondent: Shri Arvind Kumar, CIT-DR (Thru” VC)

Section 143Section 143(3)Section 153DSection 156Section 226(3)

RAHUL AGARWAL,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1266/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad11 Feb 2025AY 2020-2021

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2020-21 Rahul Agarwal, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. Central Circle 1(1), Hyderabad. Pan : Aifpa2046P (Appellant) (Respondent) Assessee By: Shri Santi Pavan Kumar, Advocate Revenue By: Shri Sadanala Srinath, Sr.Ar. Date Of Hearing: 05.02.2025 11.02.2025 Date Of Pronouncement:

For Appellant: Shri Santi Pavan Kumar, AdvocateFor Respondent: Shri Sadanala Srinath, Sr.AR

Section 132Section 142(1)Section 143(2)Section 143(3)Section 226(3)Section 234BSection 68

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