Which cases are most cited on Section 282?

Pr. CIT v. Silver Line (383 ITR 455) — 187 citing judgments; CIT v. Chetan Gupta (382 ITR 613) — 57 citing judgments; CIT v. Ramendra Nath Ghosh (82 ITR 888) — 42 citing judgments; B.K Gooyee v. CIT (62 ITR 109) — 26 citing judgments; CIT v. Naveen Chander (323 ITR 49) — 21 citing judgments.

How many judgments are there on Section 282?

BharatTax indexes 241 ITAT, High Court and Supreme Court judgments that turn on Section 282 of the Income Tax Act, 1961.

Section 282 of the Income Tax Act

Q: What is the leading case on Section 282 of the Income Tax Act?

Pr. CIT v. Silver Line (383 ITR 455) is the decision most relied on for Section 282, cited in 187 judgments. For reassessment under Section 147, the Assessing Officer must record reasons and communicate them to the assessee. An assessee's participation in proceedings pursuant to a Section 148 notice does not obviate the mandatory requirement of recording and communicating reasons or issuing a Section 143(2) notice.

The decision most relied on for Section 282 is Pr. CIT v. Silver Line (383 ITR 455), cited in 187 of the 241 judgments on BharatTax that turn on this section.

Leading authorities on Section 282

Pr. CIT v. Silver Line

383 ITR 455 · 2016 · High Court

187

citing judgments

For reassessment under Section 147, the Assessing Officer must record reasons and communicate them to the assessee. An assessee's participation in proceedings pursuant to a Section 148 notice does not obviate the mandatory requirement of recording and communicating reasons or issuing a Section 143(2) notice.

CIT v. Chetan Gupta

382 ITR 613 · 2016 · High Court

citing judgments

Reassessment proceedings and subsequent assessment orders are invalid if the notice under Section 148 is not validly served, such as when issued to an incorrect address or when affixture is improper.

CIT v. Ramendra Nath Ghosh

82 ITR 888 · 1971 · Supreme Court

citing judgments

For substituted service of notice by affixation to be valid, the serving officer must exercise all due and reasonable diligence to find the assessee or their agent, strictly adhering to the procedure under Rule 17 of Order V of the Civil Procedure Code. Failure to follow this proper procedure renders the service invalid and cannot sustain subsequent proceedings.

B.K Gooyee v. CIT

62 ITR 109 · 1966 · High Court

citing judgments

A notice issued under section 34 of the Income-tax Act, 1922, that is not signed by the Income Tax Officer is invalid and considered no notice at all, as the signature is an essential and integral part of the notice.

CIT v. Naveen Chander

323 ITR 49 · 2010 · High Court

citing judgments

B. Johar Forest Works v. CIT

107 ITR 409 · 1977 · Reported

citing judgments

PCIT v. Broadway Shoe Co.

99 Taxmann.com 83 · 2018 · Reported

citing judgments

Ashish Plastic Industries v. ACIT

373 ITR 451 · Reported

citing judgments

Dy. CIT v. Oman International Bank SAOG

100 ITD 2185 · 2006 · ITAT

citing judgments

APJ Abdul Kalam Education and Welfare Trust v. CIT (Exemption)

171 Taxmann.com 569 · 2025 · Reported

citing judgments

Judgments on Section 282

RED FORT SHAHJAHAN PROPERTIES P.LTD,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed as indicated above

ITA 2007/DEL/2022[2014-15]Status: DisposedITAT Delhi17 Apr 2026AY 2014-15

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254

SHRI SHYAM DHARMARTH TRUST,JIND vs. INCOME TAX OFFICER EXEMPTIONS, EXEMPTIONS WARD ROHTAK

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 8454/DEL/2025[2024-25]Status: DisposedITAT Delhi08 Apr 2026AY 2024-25

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2024-25] Shri Shyam Dharmarth Trust, Income Tax Officer (Exemptions), Old Anaj Mandi, Jind, Zila Parishad Building, Rohtak, Haryana-126102 Vs Haryana-124001 Pan Aagcm6086D Appellant Respondent Assessee By None Revenue By Shri Mahesh Kumar, Cit(Dr) Date Of Hearing 01.04.2026 Date Of Pronouncement 01.04.2026

Section 12ASection 12A(1)(ac)Section 282

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH , NEW DELHI

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

ITA 30/DEL/2026[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

MANOJ KUMAR SINGH,DELHI vs. DCIT CENTRAL CIRCLE-28, DELHI

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

ITA 7064/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Section 143(3)Section 153ASection 153D

HOME CREDIT INTERNATIONAL A.S.,CZECH REPUBLIC vs. ASSISTANTDEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, GURGAON HARYANA

In the result, the appeal of the assessee is allowed

ITA 3846/DEL/2023[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri Vikas Awasthy, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 144CSection 144C(8)Section 153Section 282

SUMITRA DEVI,GURGAON vs. ITO,WARD 4(1),GURGAON, GURGAON

ITA 2499/DEL/2025[2013-14]Status: DisposedITAT Delhi11 Mar 2026AY 2013-14

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR

Section 144Section 147Section 148Section 148(1)

VARINDER SINGH GOSAL,JALANDHAR vs. ITO WARD - 4(2) JALANDHAR, JALANDHAR

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

ITA 427/ASR/2025[2015-16]Status: DisposedITAT Amritsar26 Feb 2026AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)

Section 143(2)Section 143(3)Section 250Section 282Section 69

DARSHANA JATIN SHAH ,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

ITA 7769/MUM/2025[2015-16]Status: DisposedITAT Mumbai18 Feb 2026AY 2015-16

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 250

CENTURION LABORATORIES PVT. LTD.,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

ITA 2292/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2019-20

Section 147

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

ITA 1218/HYD/2025[2015-16]Status: DisposedITAT Hyderabad06 Feb 2026AY 2015-16

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri K. Vamsi Krishna

Section 133(6)Section 147Section 148Section 148ASection 282

ZELIANT CORP,DELHI vs. INCOME TAX OFFICER, WARD 36(1), DELHI, DELHI

ITA 2201/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Feb 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

Section 250

SAHIL PHUTELA,AMBALA CITY vs. INCOME TAX OFFICER, WARD-4, AMBALA , AMBALA

In the result, appeal of the assessee is allowed

ITA 1383/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh03 Feb 2026AY 2017-18

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1383/Chd/2025 "नधा"रणवष" / Assessment Year: 2017-18 Shri Sahil Phutela, The Ito, C/O Shri Tej Mohan Singh,Advocate, Vs Ward -4, 527, Sector 10-D, Chandigarh. Ambala. "थायीलेखासं./Pan No: Cmvpp7771G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Sr. Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 03.02.2026

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. Sr. DR

Section 144BSection 147Section 249Section 253Section 271ESection 3Section 5

PEDA SUBBA RAO UNNAM,ADDANKI vs. ITO , WARD-1, ONGOLE

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

ITA 1664/HYD/2025[2015-16]Status: DisposedITAT Hyderabad28 Jan 2026AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 147Section 148Section 149Section 149(1)(a)Section 69A

SANOWAR ALI KHAN ,KOLKATA vs. ITO, WARD 25(1),, KOLKATA

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

ITA 1503/KOL/2025[2022-2023]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-2023

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 250Section 271ASection 282

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PATIALA vs. SATGURU FOUNDATION(REGD), MUKTSAR

In the result, all the four appeals are dismissed

ITA 494/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh15 Jan 2026AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR

Section 147

ASSTT. COMMISSIONER OF INCOME TAX, PATIALA vs. SATGURU FOUNDATION(REGD.), MUKTSAR

In the result, all the four appeals are dismissed

ITA 493/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2026AY 2012-13

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR

Section 147

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad07 Jan 2026AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR

Section 147Section 148

NITIN GOEL,LUDHIANA vs. INCOME TAX OFFICER WARD-1, JAGRAON, JAGRAON

In the result, appeal in ITA No

ITA 1208/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Jan 2026AY 2017-18

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.1201 To 1205 & 1208/Chd/2025 िनधा"रण वष" / A.Y. : 2011-12 To 2013-14 & 2015-16 To 2017-018 Shri Nitin Goel, Vs The Ito, C/O V V Bhalla & Company, Ward 1, Scf-39, Rishi Nagar, Jagraon. Main Market, Ludhiana. "ायी लेखा सं./Pan No: Asjpg8778J अपीलाथ"/Appellant ""थ"/Respondent Assessee By : Shri Pankaj Bhalla, Ca Revenue By : Shri Rajat Kumar Kureel, Cit Dr Date Of Hearing : 06.01.2026 Date Of Pronouncement : 06.01.2026

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Shri Rajat Kumar Kureel, CIT DR

Section 250Section 282

NITIN GOEL,LUDHIANA vs. INCOME TAX OFFICER WARD-1, JAGRAON, JAGRAON

In the result, appeal in ITA No

ITA 1205/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh06 Jan 2026AY 2016-17

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Shri Rajat Kumar Kureel, CIT DR

Section 250Section 282

NITIN GOEL,LUDHIANA vs. INCOME TAX OFFICER WARD-1, JAGRAON, JAGRAON

In the result, appeal in ITA No

ITA 1204/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh06 Jan 2026AY 2015-16

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Shri Rajat Kumar Kureel, CIT DR

Section 250Section 282

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