Section 245HA of the Income Tax Act

The decision most relied on for Section 245HA is Commissioner v. Maruti Fabrics (47 Taxmann.com 297), cited in 9 of the 54 judgments on BharatTax that turn on this section.

Leading authorities on Section 245HA

Commissioner v. Maruti Fabrics
47 Taxmann.com 297 · Reported
9
citing judgments
Hamda Amla v. Avadiappa
234 ITR 140 · 1998 · High Court
8
citing judgments
Naresh Sunderlal Chug v. Income Tax Officer
171 ITD 116 · 2018 · ITAT
7
citing judgments

Judgments on Section 245HA

The ACIT, Central Circle-1(3), Ahmedabad vs. Ashish P Patel, Ahmedabad

ITSSA 462/AHD/2019[2003-04]Status: DisposedITAT Ahmedabad01 Aug 2025AY 2003-04

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblesn It(Ss)A/Co No. Ay Appellant Respondent 1 It(Ss)A No. 2004-05 Ashish Prafulbhai Patel, 429/Ahd/2019 1 S T Floor, Chinubhai Dcit, Chambers, B/H. City Gold Central Circle-1(3), Cinema, Off Ashram Road, Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 2 It(Ss)A No. 2004-05 Acit, Ashish Prafulbhai Patel, 460/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 3 Co No. 2004-05 Ashish Prafulbhai Patel, Dcit, 5/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 4 It(Ss)A No. 2006-07 Ashish Prafulbhai Patel, Dcit, 431/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 5 It(Ss)A No. 2006-07 Acit, Ashish Prafulbhai Patel, 472/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 6 Co No. 2006-07 Ashish Prafulbhai Patel, Dcit, 7/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 7 It(Ss)A No. 2003-04 Acit, Ashish Prafulbhai Patel, 462/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 8 Co No. 2003-04 Ashish Prafulbhai Patel, Dcit, 193/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad Assessee Represented By : Shri Vartik Chokshi & Shri Biren Shah, Ars Revenue Represented By : Shri Alpesh Parmar, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 06.05.2025 घोषणा क" तार"ख /Date Of Pronouncement: 01.08.2025 आदेश/O R D E R

Section 132Section 153ASection 245HSection 250

The ACIT, Central Circle-1(3), Ahmedabad vs. Ashish P Patel, Ahmedabad

ITSSA 460/AHD/2019[2004-05]Status: DisposedITAT Ahmedabad01 Aug 2025AY 2004-05

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblesn It(Ss)A/Co No. Ay Appellant Respondent 1 It(Ss)A No. 2004-05 Ashish Prafulbhai Patel, 429/Ahd/2019 1 S T Floor, Chinubhai Dcit, Chambers, B/H. City Gold Central Circle-1(3), Cinema, Off Ashram Road, Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 2 It(Ss)A No. 2004-05 Acit, Ashish Prafulbhai Patel, 460/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 3 Co No. 2004-05 Ashish Prafulbhai Patel, Dcit, 5/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 4 It(Ss)A No. 2006-07 Ashish Prafulbhai Patel, Dcit, 431/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 5 It(Ss)A No. 2006-07 Acit, Ashish Prafulbhai Patel, 472/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 6 Co No. 2006-07 Ashish Prafulbhai Patel, Dcit, 7/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 7 It(Ss)A No. 2003-04 Acit, Ashish Prafulbhai Patel, 462/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 8 Co No. 2003-04 Ashish Prafulbhai Patel, Dcit, 193/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad Assessee Represented By : Shri Vartik Chokshi & Shri Biren Shah, Ars Revenue Represented By : Shri Alpesh Parmar, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 06.05.2025 घोषणा क" तार"ख /Date Of Pronouncement: 01.08.2025 आदेश/O R D E R

Section 132Section 153ASection 245HSection 250

Shri Ashish Prafulbhai Patel, Ahmedabad vs. The DCIT. Central Circle-1(3), Ahmedabad

ITSSA 431/AHD/2019[2006-07]Status: DisposedITAT Ahmedabad01 Aug 2025AY 2006-07

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblesn It(Ss)A/Co No. Ay Appellant Respondent 1 It(Ss)A No. 2004-05 Ashish Prafulbhai Patel, 429/Ahd/2019 1 S T Floor, Chinubhai Dcit, Chambers, B/H. City Gold Central Circle-1(3), Cinema, Off Ashram Road, Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 2 It(Ss)A No. 2004-05 Acit, Ashish Prafulbhai Patel, 460/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 3 Co No. 2004-05 Ashish Prafulbhai Patel, Dcit, 5/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 4 It(Ss)A No. 2006-07 Ashish Prafulbhai Patel, Dcit, 431/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 5 It(Ss)A No. 2006-07 Acit, Ashish Prafulbhai Patel, 472/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 6 Co No. 2006-07 Ashish Prafulbhai Patel, Dcit, 7/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 7 It(Ss)A No. 2003-04 Acit, Ashish Prafulbhai Patel, 462/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 8 Co No. 2003-04 Ashish Prafulbhai Patel, Dcit, 193/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad Assessee Represented By : Shri Vartik Chokshi & Shri Biren Shah, Ars Revenue Represented By : Shri Alpesh Parmar, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 06.05.2025 घोषणा क" तार"ख /Date Of Pronouncement: 01.08.2025 आदेश/O R D E R

Section 132Section 153ASection 245HSection 250

Shri Ashish Prafulbhai Patel, Ahmedabad vs. The DCIT. Central Circle-1(3), Ahmedabad

In the result, all the appeals filed by the assessee and Revenue and Cross- objections filed by the assessee are dismissed

ITSSA 430/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad01 Aug 2025AY 2005-06

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblesn It(Ss)A/Co No. Ay Appellant Respondent 1 It(Ss)A No. 2005-06 Ashish Prafulbhai Patel, Dcit, 430/Ahd/2019 1 S T Floor, Chinubhai Central Circle-1(3), Chambers, B/H. City Gold Ahmedabad Cinema, Off Ashram Road, Ahmedabad [Pan : Actpp 0045 R] 2 It(Ss)A No. 2005-06 Acit, Ashish Prafulbhai Patel, 471/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 3 Co No. 2005-06 Ashish Prafulbhai Patel, Dcit, 6/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 4 It(Ss)A No. 2007-08 Acit, Ashish Prafulbhai Patel, 549/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 5 Co No. 2007-08 Ashish Prafulbhai Patel, Dcit, 41/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad Assessee Represented By : Shri Vartik Chokshi & Shri Biren Shah, Ars Revenue Represented By : Shri Alpesh Parmar, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 06.05.2025 घोषणा क" तार"ख /Date Of Pronouncement: 01.08.2025

Section 132Section 153ASection 153A(1)Section 245HSection 250

Shri Ashish Prafulbhai Patel, Ahmedabad vs. The DCIT. Central Circle-1(3), Ahmedabad

ITSSA 429/AHD/2019[2004-05]Status: DisposedITAT Ahmedabad01 Aug 2025AY 2004-05

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblesn It(Ss)A/Co No. Ay Appellant Respondent 1 It(Ss)A No. 2004-05 Ashish Prafulbhai Patel, 429/Ahd/2019 1 S T Floor, Chinubhai Dcit, Chambers, B/H. City Gold Central Circle-1(3), Cinema, Off Ashram Road, Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 2 It(Ss)A No. 2004-05 Acit, Ashish Prafulbhai Patel, 460/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 3 Co No. 2004-05 Ashish Prafulbhai Patel, Dcit, 5/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 4 It(Ss)A No. 2006-07 Ashish Prafulbhai Patel, Dcit, 431/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 5 It(Ss)A No. 2006-07 Acit, Ashish Prafulbhai Patel, 472/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 6 Co No. 2006-07 Ashish Prafulbhai Patel, Dcit, 7/Ahd/2020 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad 7 It(Ss)A No. 2003-04 Acit, Ashish Prafulbhai Patel, 462/Ahd/2019 Central Circle-1(3), Ahmedabad Ahmedabad [Pan : Actpp 0045 R] 8 Co No. 2003-04 Ashish Prafulbhai Patel, Dcit, 193/Ahd/2019 Ahmedabad Central Circle-1(3), [Pan : Actpp 0045 R] Ahmedabad Assessee Represented By : Shri Vartik Chokshi & Shri Biren Shah, Ars Revenue Represented By : Shri Alpesh Parmar, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 06.05.2025 घोषणा क" तार"ख /Date Of Pronouncement: 01.08.2025 आदेश/O R D E R

Section 132Section 153ASection 245HSection 250

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 27/JPR/2025[2014-15]Status: DisposedITAT Jaipur24 Mar 2025AY 2014-15

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 26/JPR/2025[2013-14]Status: DisposedITAT Jaipur24 Mar 2025AY 2013-14

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 25/JPR/2025[2011-12]Status: DisposedITAT Jaipur24 Mar 2025AY 2011-12

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 24/JPR/2025[2010-11]Status: DisposedITAT Jaipur24 Mar 2025AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 23/JPR/2025[2009-10]Status: DisposedITAT Jaipur24 Mar 2025AY 2009-10

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 59/CHNY/2023[2017-18]Status: DisposedITAT Chennai11 Nov 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 58/CHNY/2023[2016-17]Status: DisposedITAT Chennai11 Nov 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 57/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Nov 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 56/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Nov 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 55/CHNY/2023[2013-14]Status: DisposedITAT Chennai11 Nov 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 54/CHNY/2023[2012-13]Status: DisposedITAT Chennai11 Nov 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 53/CHNY/2023[2011-12]Status: DisposedITAT Chennai11 Nov 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

M/S. Coastal Energy Private Limited Represented by Offical Liquidator, Chennai vs. ACIT Central Circle -1(1), Chennai

In the result, all the appeals filed by the Assessee for the A

ITTPA 52/CHNY/2023[2010-11]Status: DisposedITAT Chennai11 Nov 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri S.R.Raghunatha

For Appellant: Shri Ramakrishnan, FCAFor Respondent: Shri A.Sasikumar, CIT
Section 132Section 139(1)Section 14Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 92C

Raj Kumar Kandoi, Jaipur vs. Deputy Commissioner of Income Tax, Circle-3, Jaipur

Appeals are disposed of, for statistical purposes

ITA 921/JPR/2024[2010-11]Status: DisposedITAT Jaipur23 Jul 2024AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Anil Bhardwaj (CIT) vk;dj
Section 143(3)Section 245HSection 271(1)(c)

Raj Kumar Kandoi, Jaipur vs. Income Tax Officer, Ward-4(2), Jaipur

Appeals are disposed of, for statistical purposes

ITA 816/JPR/2024[2010-11]Status: DisposedITAT Jaipur23 Jul 2024AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Anil Bhardwaj (CIT) vk;dj
Section 143(3)Section 245HSection 271(1)(c)