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)
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.
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.
