Which cases are most cited on Section 246A(1)(a)?

1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2 (2 SCC 453) — 222 citing judgments; Hindustan Aeronautics Ltd. v. CIT (243 ITR 808) — 25 citing judgments.

How many judgments are there on Section 246A(1)(a)?

BharatTax indexes 43 ITAT, High Court and Supreme Court judgments that turn on Section 246A(1)(a) of the Income Tax Act, 1961.

Section 246A(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.357

Section 246A(1)(a) falls under section 246A of the Income-tax Act, 1961, which corresponds to section 357 (Appealable orders before Commissioner (Appeals)) of the Income-tax Act, 2025.

Read section 357 of the 2025 Act

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

The decision most relied on for Section 246A(1)(a) is 1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2 (2 SCC 453), cited in 222 of the 43 judgments on BharatTax that turn on this section.

Leading authorities on Section 246A(1)(a)

1. AIR 1951 SC 467: HARLA v. THE STATE OF RAJASTHAN. 2

2 SCC 453 · 1997 · Reported

222

citing judgments

When an appeal or revision is filed against an order passed by a subordinate forum, and a superior forum modifies, reverses, or affirms that decision, the order of the subordinate forum merges into the superior forum's decision, which then becomes the sole operative and enforceable order.

Hindustan Aeronautics Ltd. v. CIT

243 ITR 808 · 2000 · Supreme Court

citing judgments

When an order under section 143(3) is passed, a prior order under section 143(1) ceases to be operative and merges with the final order, unless the legislature expressly provides otherwise.

Judgments on Section 246A(1)(a)

A-1 Construction Nx, Mumbai vs. Income Tax Officer, Mumbai

In the result, the appeal of the assessee bearing

ITA 2867/MUM/2026[2017-18]Status: DisposedITAT Mumbai10 Aug 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Bijayananda Pruseth

For Appellant: AANFA7820M

Section 142(1)Section 147Section 249(2)Section 249(3)Section 250Section 270A

A-1 Construction Nx, Mumbai vs. Income Tax Officer, Mumbai

In the result, the appeal of the assessee bearing

ITA 2411/MUM/2026[2017-18]Status: DisposedITAT Mumbai23 Jul 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Bijayananda Pruseth

For Appellant: AANFA7820M

Section 142(1)Section 147Section 148Section 249(2)Section 249(3)Section 250

Mcafee Singapore Pte Ltd., Singapore vs. Deputy Commissioner of Income-Tax, Int Tax Circle (3)(2)1, Mumbai

In the result, the appeal is allowed for statistical purpose

ITITA 1174/MUM/2026[2018-19]Status: DisposedITAT Mumbai05 Jun 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Prabhash Shankar

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Satya Pal Kumar-CIT(DR)

Section 143(1)Section 143(1)(a)Section 246A(1)(a)Section 9(1)(vi)

Naved Investment and Trading Company Private Limited, Mumbai vs. Deputy Commissioner of Income-Tax, Mumbai

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

ITA 970/MUM/2026[2022-23]Status: DisposedITAT Mumbai27 May 2026AY 2022-23

Bench: Smt.Beena Pillai & Shri Prabhash Shankarnaved Investment & V/S. Deputy Commissioner Of Trading Company Private बनाम Income Tax, Circle – 3(2)(1), Limited Aayakar Bhavan, Maharishi 66-67, Nariman Bhavan, Karve Marg, New Marine Nariman Point, Mumbai – Lines, Mumbai – 400 020, 400 021, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacn1810C Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Chaitnya Joshi & Shri Vinayak Bhat, ARsFor Respondent: Shri Swapnil Choudhari, Sr. DR

Section 139(1)Section 139(9)Section 143(1)Section 246Section 246(1)Section 246A(1)(a)

Ramasamy Paramasivam, Cuddalore vs. ITO, Ward-3, Cuddalore

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

ITA 609/CHNY/2026[2017-18]Status: DisposedITAT Chennai19 May 2026AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं./Ita No 609/Chny/2026 "नधा"रण वष"/Assessment Year: 2017-18 Ramasamy Paramasivam V. Ito, Ward 3, Cuddalore-607002 No.1 Prop Susmitha Traders, North Main Road, Sethiathope, Cuddalore-608702 [Pan: Cikpp5681G] (अपीलाथ"/Appellant) (" यथ"/Respondent)

For Respondent: Ms. Sandhya Rani Kure

Section 143(3)Section 246A(1)(a)

Outsourcepartners International Private Limited, New Delhi vs. DCIT Circle- 19(1), Delhi

ITA 5975/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2018-19 Dcit, Vs. Outsourcepartners Circle-19(1), International Pvt. Ltd., Delhi 414, 4Th Foor, Dlf Jasola Tower-B, Plot No. 10 & 11, Dda District Centre Jasola, New Delhi Pan: Aaaco5734C (Appellant) (Respondent) With Assessment Year: 2018-19 Outsourcepartners Vs. The Assessment Unit, International Pvt. Ltd., Income Tax Department 414, 4Th Foor, Dlf Jasola [Jao-Dcit, Circle-19(1), Tower-B, Plot No. 10 & 11, Delhi] Dda District Centre Jasola, New Delhi Pan: Aaaco5734C (Appellant) (Respondent)

Section 143(3)Section 14A

DCIT, Circle- 19(1), Delhi vs. Outsourcepartners International Pvt. Ltd., Delhi

ITA 5808/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Section 143(3)Section 14A

Dalip Singh Rathore, Delhi vs. ITO Ward-1(2), Faridabad

In the result, appeal of the Assessee is partly allowed as

ITA 1717/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1717/Del/2025 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Dalip Singh Rathore Income Tax Officer C/O Kapil Goel, Adv., F-26/124, Vs. Ward 1(2), Sector-7, Rohini, Delhi. Faridabad. Pan No.Admpr0089F अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 143(1)Section 143(2)Section 250Section 43B

Anjan Dasgupta, Gurgaon vs. DCIT, Guntur

In the result, appeal of the assessee is dismissed

ITA 218/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 218/Viz/2025 ("नधा"रण वष" / Assessment Year: 2016-17) Anjan Dasgupta, Vs. Dcit, Gurgaon. Circle-1(1), Pan: Afspd0589G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Nitin Gulati, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri Nitin Gulati, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 139(1)Section 143(1)Section 246A(1)(a)Section 249(2)

Bala Venkata Katyayani Dasu, Eluru vs. Income Tax Officer, Circle-1, Rajamahendravaram

ITA 297/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2021-22

Bench: Us:

Section 143(1)Section 154Section 246Section 250

Rupalkumar Kantilal Shah, Mandvi vs. CIT(A), Delhi

In the result, the appeal of the assessee is dismissed

ITA 56/RJT/2024[AY 2017-18]Status: DisposedITAT Rajkot18 Jul 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 56/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Rupalkumar Kantilal Shah Vs. Cit(A), Delhi Harihant Kt Shah Road, Sheth Wali Delhi – 110001 Street, Na Vapora, Mandvi - 370465 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoyps3626J (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Dheeraj Kumar Gupta, Ld. Sr. Dr Date Of Hearing : 15/07/2025 Date Of Pronouncement : 18/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Order Passed By The National Faceless Appeal Centre [(In Short “Nfac/Ld. Cit(A)”] Vide Order Dated 06.12.2023, Which In Turn Arises Out Of An Assessment Order Passed By Income Tax Department / Assessing Officer Under Section (U/S.) 144 Of The Income Tax Act, 1961 (In Short “The Act”), Vide Order Dated 27.11.2019. 2. Grounds Of Appeal Raised By The Assessee Are As Followed: 1. The Learned Cit(A) Has Erred On Facts In Not Considering The Regularity & Consistency Of Business Even Though The Same Has Been Acknowledged In The Order 2. The Learned Cit(A) Has Erred On Facts In Not Considering The Evidence Furnished By Your Appellant During The Course Of The Proceedings. 3. The Learned Cit(A) Has Erred In Law In Invoking The Provision Of Section 69A To Determine & Tax Income In The Hands Of Your Appellant.

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. DR

Section 139(1)Section 142(1)Section 144Section 246A(1)(a)Section 69A

Narendra Harjivandas Sanghvi, Masjid Bunder, Mumbai vs. ITO Ward 16(3)(1), Mumbai, Churchgate

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

ITA 1755/MUM/2025[2021-2022]Status: DisposedITAT Mumbai10 Jul 2025AY 2021-2022

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

Section 143(1)Section 250

Taskus India Private Limited, Mumbai vs. Circle 8(3)(1), Mumbai

ITA 2826/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jun 2025AY 2022-23

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

For Appellant: Mr. Tata Krishna

Section 143(1)Section 143(3)Section 246A(1)(a)Section 80ASection 80J

Grand Motors vs. ITO Ward 2(1)

Appeal is allowed to the extent indicated herein-above

TAXC/207/2024HC Chhattisgarh24 Nov 2024

For Appellant: Mr. S. Rajeswara Rao, AdvocateFor Respondent: Mr. Amit Chaudhari and Mr. Vijay Chawla, Advocates

Section 139(1)Section 143Section 143(1)Section 246A(1)(a)Section 260ASection 28Section 43B

Clover Regency Chs Ltd, Ghatkopar vs. Centralized Processing Centre, Mumbai

In the result, the appeal is allowed for statistical purpose

ITA 2588/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Jul 2024AY 2014-15

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2014-15 M/S. Clover Regency Centralized Processing Chs Ltd. Centre Clover Regency Vs. Post Bag No. 2, Tejpalwadi, Electronic City Post Ghatkopar East. Office, Pan: Aabac5943L Karnataka- 560500 (Appellant) (Respondent) Present For : Assessee By : None Revenue By : Shri R. R. Makwana- Sr. D.R.

For Appellant: NoneFor Respondent: Shri R. R. Makwana- SR. D.R

Section 143(1)Section 234ASection 246A(1)(a)Section 250Section 5Section 80P

Chryso, France vs. ACIT Circle Intl. Taxation 1(2)(1), New Delhi

ITA 2035/DEL/2023[2010-11]Status: DisposedITAT Delhi29 May 2024AY 2010-11

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2010-11 Chryso, Vs Acit, 19, Place De La Resistance 92445, Circle Intl. Taxation 1(2)(1), Cedex, Issy Les Moulineaux, New Delhi. Paris, France. Pan: Aadcc0892N (Appellant) (Respondent) Assessee By : Ms Shreya Loyalka, Ca Revenue By : Shri S.N. Pandey, Sr. Dr Date Of Hearing : 01.04.2024 Date Of Pronouncement : 29.05.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 18.05.2023 Of The Commissioner Of Income Tax (Appeals) Delhi-42 (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.Cit(A), Delhi-42/10036/2009-10 Arising Out Of The Appeal Before It Against The Order Passed U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’), By The Adit, Cpc, Bengaluru (Hereinafter Referred To As The Ld. Ao).

For Appellant: Ms Shreya Loyalka, CAFor Respondent: Shri S.N. Pandey, Sr. DR

Section 143(1)

Rupmata Zilla Nagari Sahakari Patsanstha Ltd., Osmanabad vs. Income Tax Officer, Ward-1, Latur

ITA 399/PUN/2024[2015-16]Status: DisposedITAT Pune10 May 2024AY 2015-16

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 399/Pun/2024 निर्धारण वषा / Assessment Year : 2015-16 Rupmata Zilla Nagari Sahakari Pathsanstha Ltd. Samarth Nagar, Dharashiv-413501 Pan: Aaaar9677H . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pratik Sandbhor [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]

Section 142(1)Section 143(2)Section 144Section 246A(1)(a)Section 250Section 80PSection 80P(2)(a)

M/S. Shi vs. Hakti Vehicle Agency Pvt. Ltd, Nagpurvs.Assistant Commissioner of Income Tax, Circle-4, Nagpur

In the result, the appeal of the assessee stands partly allowed

ITA 30/NAG/2023[2014-15]Status: DisposedITAT Nagpur16 Apr 2024AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 030/Nag/2023 निर्धारण वषा / Assessment Year : 2014-15 M/S Shivshakti Vehicle Agency Pvt Ltd. 101, Shivam Towers, Opp. Vikas Eng. Corp., Wardhaman Nagar, Nagpur-440008 Pan: Aahcs4685D . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 143(3)Section 246A(1)(a)Section 250Section 37(1)Section 44A