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)

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Centreal Circel-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

Sant Shankar Maharaj Ashram, Amravati vs. Deputy Commissioner of Income Tax, CPC, Bangalore

The appeal of the assessee is allowed for statistical purposes

ITA 334/NAG/2022[2017-2018]Status: DisposedITAT Nagpur22 Mar 2024AY 2017-2018

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 334/Nag/2022 निर्धारण वषा / Assessment Year : 2017-18 Sant Shankar Maharaj Aashram 01, Pimpal Khuta, Dhamangaon, Amravati-444905. Pan: Aahts0026K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]

Section 11Section 143(1)Section 246A(1)(a)Section 250

Laxmi Babu Debnath, Pune vs. ITO, Ward 7(1), Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 1443/PUN/2023[A.Y.2010-11]Status: DisposedITAT Pune25 Jan 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1443/Pun/2023 निर्धारण वषा / Assessment Year : 2010-11 Laxmi Babu Debnath Level-3, Riverside Business Bay, Wellesley Road, Nr. Rto, Pune Pan : Acypd2630F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Neelesh KhandelwalFor Respondent: Ms Sonal Sonkavde

Section 144Section 246A(1)(a)Section 250Section 253(1)(a)

Demag Cranes and Components Gmbh, Pune vs. ACIT(It)Circle 1, Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 1115/PUN/2023[AY 2011-12]Status: DisposedITAT Pune23 Nov 2023

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1115/Pun/2023 निर्धारण वषा / Assessment Year : 2011-12

For Appellant: Mr Ashish Daweshar [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 147Section 148Section 246A(1)(a)Section 250Section 250(6)Section 251Section 251(1)(a)

Prakash Davara, Raipur vs. Assistant Coimmissioner of Income Tax, Circle 4(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 177/RPR/2019[2009-10]Status: DisposedITAT Raipur02 Nov 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 177/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 Pan : Acupd0169K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: S/shri V.K Singh, CIT-DR &

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 156Section 263Section 271(1)(c)

Atc Tires Private Limited, Mumbai vs. Asstt. Director of Income Tax Centralised Processing Centre, Mumbai

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

ITA 1885/MUM/2023[2020-21]Status: DisposedITAT Mumbai05 Sept 2023AY 2020-21

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 143(1)Section 143(2)Section 143(3)Section 246A(1)(a)

Shri Mahatma Basaveshwar Credit Souhard Sahakari Niyamit, Belagavi vs. DCIT, CPC, Bangalore

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 105/PAN/2022[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 105/Pan/2022 निर्धारण वषा / Assessment Year : 2018-19 Shri Mahatma Basaveshwar Credit Souhard Sahakari Niyamit Chikod Rd., Nipani, Belagavi-591237. Pan: Aaaas2281C . . . . . . . अपीलार्थी / Appellant बनाम / Vs Dy. Commissioner Of Income Tax Cpc, Bengaluru (Karnataka) . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Represented Assessee By : Mr Veeranna Murgod [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 14/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश/ Order Per G. D. Padmahshali, Am; By Present Appeal The Assessee Challenges Order Of National Faceless Appeal Centre [In Short ‘Nfac’] Vide Din & Order No. Itba/Nfac/S/250/2022- 23/1045262282(1) Dt. 07/09/2022 Passed U/S 250 Of Income Tax Act, 1961 [In Short ‘The Act’] Which In Turn Ascended Out Of An Intimation Passed U/S 143(1) Of The Act By Dy. Commissioner Of Income Tax Cpc, Bengaluru [In Short ‘Ao’] For Assessment Year 2018-19 [In Short ‘Ay’].

For Appellant: Mr Veeranna Murgod [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]

Section 143(1)Section 246A(1)(a)Section 250Section 250(6)

Sara Towers Private Limited, Aurangabad vs. The Income Tax Officer, Ward-2(4), Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 837/PUN/2023[2013-14]Status: DisposedITAT Pune10 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 837/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 Sara Towers Private Limited, Block No.11, 1St Floor, A Wing, Narayan Plaza, Cidco, Connaught Place, Town Centre, Aurangabad - 431003. Pan: Aafcs1284G . . . . . . . अपीलार्थी / Appellant

For Appellant: Shri Manoj JainFor Respondent: Shri R Y Balawade, Addl. CIT

Section 139(1)Section 143(2)Section 143(3)Section 246A(1)(a)Section 250Section 250(6)Section 271(1)(c)Section 37(1)

V K Patel Securities Pvt Ltd, Mumbai vs. Assistant Director of Income Tax-CPC, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1009/MUM/2023[2019-2020]Status: DisposedITAT Mumbai20 Jun 2023AY 2019-2020

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary: A.Y : 2019-20 V.K. Patel Securities Pvt. Ltd., Vs. Assistant Director Of Income 810A, 8Th Floor, P.J. Tower, Tax – Cpc, Bangalore. Dalal Street, Fort, (Respondent) Mumbai 400 001. Pan : Aaacv3587A (Appellant)

For Appellant: Shri Hiten VasantFor Respondent: Ms. Vranda U. Matkari

Section 139(9)Section 143(1)Section 246A(1)(a)Section 44A

Betoking Ltd, Cyprus vs. ACIT, Circle-1(1)(2) (International Taxation), New Delhi

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

ITA 7717/DEL/2019[2016-17]Status: DisposedITAT Delhi02 Mar 2021AY 2016-17

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing]

Section 11(2)Section 143(3)Section 246A