Section 226(3) of the Income Tax Act

Income-tax Act, 2025: s.416

Section 226(3) falls under section 226 of the Income-tax Act, 1961, which corresponds to section 416 (Other modes of recovery) of the Income-tax Act, 2025.

Read section 416 of the 2025 Act

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

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

Judgments on Section 226(3)

Thoti Sankaraiah, Chittoor vs. Income Tax Officer, Ward-1, Chittoor

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

ITA 2094/HYD/2026[2016-17]Status: DisposedITAT Hyderabad16 Oct 2026AY 2016-17

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 2094/Hyd/2026 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Thoti Sankaraiah Vs. Income Tax Officer Chittoor Ward-1 Pan:Eieps6574M Chittoor (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K. Prasad, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 17/09/2026 घोषणा की तारीख/Pronouncement: 16/10/2026 Order Per Madhusudhan Sawdia, A.M.: This Appeal Is Filed By Shri Thoti Sankaraiah (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) Delhi (“Ld. Cit(A)”) Dated 17.09.2024 For The A.Y. 2016-17. 2. At The Outset, It Is Observed That There Is A Delay Of 563 Days In Filing The Present Appeal Before This Tribunal. The Assessee Has Filed A Condonation Petition Along With An Page 1 Of 8

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Shri K. Prasad, Sr. AR
Section 226(3)

DCIT, Central Circle-1(1), Hyderabad vs. Giridhari Homes Private Limited, Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 92/HYD/2026[2018-19]Status: DisposedITAT Pune25 Sept 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

DCIT, Central Circle-1(1), Hyderabad vs. Giridhari Homes Private Limited, Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 91/HYD/2026[2017-18]Status: DisposedITAT Pune25 Sept 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2066/HYD/2026[2019-20]Status: DisposedITAT Pune25 Sept 2026AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2065/HYD/2026[2018-19]Status: DisposedITAT Pune25 Sept 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2064/HYD/2026[2017-18]Status: DisposedITAT Pune25 Sept 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2063/HYD/2026[2016-17]Status: DisposedITAT Pune25 Sept 2026AY 2016-17

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Hyderabad vs. ACIT, Central Circle - 1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2062/HYD/2026[2014-15]Status: DisposedITAT Pune25 Sept 2026AY 2014-15

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Triveni Interchem Private Limited, Vapi vs. DCIT, Valsad Circle, Valsad

Appeal of the assessee is partly allowed for statistical purpose

ITA 1199/SRT/2025[2022-23]Status: DisposedITAT Surat25 Sept 2026AY 2022-23

Bench: Ms. Suchitra Kamble & Shri B.M. Biyanitriveni Interchem Private Dy. Cit (Cpc), Bengaluru Limited Current Jurisdiction- 134 Panchratana Building, Deputy Commissioner Of Income Vs. Char Rasta Gidc, Vapi Tax, Valsad Circle- Valsad अपीलधर्थी Appellant प्रत्यर्थी Respondent

For Appellant: AADCT5202F
Section 115BSection 143(1)Section 36(1)(va)Section 37

DCIT, Central Circle-1(1), Hyderabad vs. Giridhari Homes Private Limited, Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 92/HYD/2026[2018-19]Status: DisposedITAT Hyderabad25 Sept 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

DCIT, Central Circle-1(1), Hyderabad vs. Giridhari Homes Private Limited, Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 91/HYD/2026[2017-18]Status: DisposedITAT Hyderabad25 Sept 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2066/HYD/2026[2019-20]Status: DisposedITAT Hyderabad25 Sept 2026AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2065/HYD/2026[2018-19]Status: DisposedITAT Hyderabad25 Sept 2026AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2064/HYD/2026[2017-18]Status: DisposedITAT Hyderabad25 Sept 2026AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Secunderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2063/HYD/2026[2016-17]Status: DisposedITAT Hyderabad25 Sept 2026AY 2016-17

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Giridhari Homes Private Limited, Hyderabad vs. ACIT, Central Circle - 1(1), Hyderabad

In the result, all the five appeals of the assessee are dismissed

ITA 2062/HYD/2026[2014-15]Status: DisposedITAT Hyderabad25 Sept 2026AY 2014-15

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdias.No Ita No. & A.Y. Appellant Respondent 1 91/Hyd/2026 Dy. Cit, Central Circle 1(1), Giridhari Homes 2017-18 Hyderabad Private Ltd, Hyderabad Pan:Aadcg1754H 2 92/Hyd/2026 -Do- -Do- 2018-19 3 2062/Hyd/2026 Giridhari Homes Private Ltd, Acit, Central Circle 2014-15 Hyderabad 1(1) Hyderabad Pan:Aadcg1754H 4 2063/Hyd/2026 -Do- -Do- 2016-17 5 2064/Hyd/2026 -Do- -Do- 2017-18 6 2065/Hyd/2026 -Do- -Do- 2018-19 7 2066/Hyd/2026 -Do- -Do- 2019-20 राज" व "ारा/Revenue By: Ms. Seema Meena, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca

For Appellant: Shri M.V. Prasad, CAFor Respondent: Ms. Seema Meena, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 153A

Awadh Kishor Singh, Muzaffarpur vs. Ptn-W-27-1, Patna

In the result, Appeal of the Assessee is partly allowed for statistical purposes

ITA 450/PAT/2026[2014-15]Status: DisposedITAT Patna21 Aug 2026AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Gopalan Gurusamy

For Appellant: Shri D.V. Pathy, ARFor Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Section 147Section 226Section 250

Awadh Kishor Singh, Muzaffarpur, Bihar vs. Ptn-W-27-1, Patna

In the result, Appeal of the Assessee is partly allowed for statistical purposes

ITA 449/PAT/2026[2013-14]Status: DisposedITAT Patna21 Aug 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Gopalan Gurusamy

For Appellant: Shri D.V. Pathy, ARFor Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Section 147Section 226Section 250

The Adampur Co-Op Agriculture Service Society Limited, Fatehgarh Sahib vs. Income Tax Officer, Ward - Sirhind, Sirhind

In the result, appeal of the Assessee is dismissed

ITA 1/CHANDI/2026[2018-19]Status: DisposedITAT Chandigarh14 Jul 2026AY 2018-19
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 145(3)Section 226(3)Section 249(3)Section 282Section 40A(7)Section 80P

Bernardo Borges, Mumbai vs. Income Tax Officer, Ward 34(1)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed as infructuous

ITA 4523/MUM/2026[2015-16]Status: DisposedITAT Mumbai08 Jul 2026AY 2015-16

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 144BSection 147Section 148Section 148ASection 250Section 253(5)