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)

Annamalai Raji, Nellore vs. Income-Tax Officer, Ward-1, Nellore

In the result, appeal filed by the assessee is dismissed in terms of our aforesaid observations

ITA 1342/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad15 May 2026AY 2015-2016

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1342/Hyd/2025 (िनधा"रण वष"/Assessment Year:2015-16) Annamalai Raji, Vs. Income Tax Officer, Nellore. Ward-1, Pan: Aykpr3460M Nellore. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri J Saravanan, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 12/05/2026 घोषणा की तारीख/Date Of 15/05/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (For Short, “Cit(A)”), Dated 11/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 11/03/2022 For The Assessment Year (Ay) 2020-21. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri J Saravanan, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 142(1)Section 147Section 148Section 226(3)Section 250Section 69A

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

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

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

Up Government Employees Welfare, Lucknow vs. ACIT-2, Lucknow

ITA 745/LKW/2024[2013-14]Status: DisposedITAT Lucknow14 May 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: NoneFor Respondent: Shri Manu Chaurasia, CIT(DR)

Section 119(2)Section 124Section 139Section 139(5)Section 143(1)Section 154Section 226(3)Section 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

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

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

Jadhav Deore Associates, Pune vs. ITO TDS-2, ACIT-TDS, Pune

In the result, all the appeals of the assessee are dismissed as ‘Infructuous’

ITA 1526/PUN/2024[2015-16]Status: DisposedITAT Pune29 Jan 2025AY 2015-16

Bench: Dr.Manish Borad & Ms. Astha Chandrasl.

For Appellant: NoneFor Respondent: Shri Sandeep P. Pathe

Section 200Section 200ASection 226(3)Section 234ESection 246ASection 250

Jadhav Deore Associates, Pune vs. ITO TDS-2, ACIT TDS, Pune

In the result, all the appeals of the assessee are dismissed as ‘Infructuous’

ITA 1525/PUN/2024[2014-2015]Status: DisposedITAT Pune29 Jan 2025AY 2014-2015

Bench: Dr.Manish Borad & Ms. Astha Chandrasl.

For Appellant: NoneFor Respondent: Shri Sandeep P. Pathe

Section 200Section 200ASection 226(3)Section 234ESection 246ASection 250

Jadhav Deore Associates, Pune vs. ITO TDS -2, ACIT, Pune

In the result, all the appeals of the assessee are dismissed as ‘Infructuous’

ITA 1524/PUN/2024[2013-14]Status: DisposedITAT Pune29 Jan 2025AY 2013-14

Bench: Dr.Manish Borad & Ms. Astha Chandrasl.

For Appellant: NoneFor Respondent: Shri Sandeep P. Pathe

Section 200Section 200ASection 226(3)Section 234ESection 246ASection 250

Shri Adinath Gramin Bigar Sheti Sahpat Sanstha Maryadit Nandani, Kolhapur vs. ITO Ward 1, Kolhapur

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

ITA 1348/PUN/2024[2018-19]Status: DisposedITAT Pune23 Oct 2024AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1347 & 1348/Pun/2024 िनधा"रण वष" / Assessment Years: 2015-16 & 2018-19 Shri Adinath Gramin Bigar V The Income Tax Officer, Sheti Sahpat Sanstha Maryadit S Ward-1, Kolhapur. Nandani, At Post: Nandani, Taluka Shirol, Kolhapur – 416102. Pan: Aajts9836M Appellant / Assessee Respondent / Revenue Assessee By Shri Bhuvanesh V Kankani – Advocate Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 22/10/2024 Date Of Pronouncement 23/10/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee Against The Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For A.Y.2015-16 & A.Y.2018-19; Both Dated 24.05.2024. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order.

Section 250Section 68Section 80P