Section 282A of the Income Tax Act

The decision most relied on for Section 282A is Satish Kumar Dhingra v. ACIT (467 ITR 574), cited in 4 of the 52 judgments on BharatTax that turn on this section.

Leading authorities on Section 282A

Satish Kumar Dhingra v. ACIT
467 ITR 574 · Reported
4
citing judgments
Commr. of Agrl. IT v. Keshab Chandra Mandal
18 ITR 569 · 1950 · Supreme Court
3
citing judgments

Judgments on Section 282A

GOPAL PURUSHOTTAM VEGAD,AMRAVATI vs. ITO-WARD 5, AMRAVATI, AMRAVATI

In the result, appeal filed by the assessee stands allowed

ITA 376/NAG/2024[2013-14]Status: DisposedITAT Nagpur07 Apr 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Roygopal Purushottam Vegad, Ito, Ward – 5, Amravati Vinit Vihar, Mangaldham, Vs Dastur Nagar, Amravati Pan : Ajnpv 0584 A Assessee Respondent Assessee By : Shri Ratan Sharma, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 07.04.2026

For Appellant: Shri Ratan Sharma, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 147Section 148Section 250Section 282ASection 292B

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

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2723/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2722/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2721/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

ICRA LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), CR BUILDING, IP ESTATE, DELHI

In the result, A.Y.2013-14 of Revenue’s appeal is dismissed and Assessee’s appeals for A

ITA 2720/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 14ASection 37(1)

HASHMAT ISHAQ PARKER,RATNAGIRI vs. INCOME TAX OFFICER, MUMBAI

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

ITA 4071/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 Jan 2026AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Dharan GandhiFor Respondent: Shri Hemanshu Joshi (SR DR)
Section 144Section 147Section 148Section 148ASection 250Section 251(1)(a)Section 282A

HASHMAT ISHAQ PARAR,RATNAGIRI vs. INCOME TAX OFFICER, MUMBAI

ITA 3973/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankarι.Τ.Α No.4071/Mum/2025 Α.Υ. 2015-16 Ι.Τ.Α. No.3973/Mum/2025 Α.Υ. 2018-19 Hashmat Ishaq Parker Vs Income Tax Officer 1, Furus, Tal-Khed, District- Ratnagiri, Maharashtra- 415710 Pan : Αχορρ1815Η Appellant Income Tax Office, Ward 17(3)(1), Mumbai-400051 Respondent Assessee By : Shri Dharan Gandhi Respondent By : Shri Hemanshu Joshi (Sr Dr) Date Of Hearing : 08/01/2026 Date Of Pronouncement : 14/01/2026 Order Per Bench: Both The Appeal Was Filed By The Assessee By Challenging The Order Of The Nfac Delhi [For Brevity, ‘Ld.Cit(A)'] Order Passed Under Section 250 Of The Income-Tax Act, 1961 (For Brevity, ‘The Act), Date Of Order 20/12/2024 & 06/12/2024 Related To Assessment Year 2015-16 & 2018-19 Respectively. The Impugned Orders Emanated From The Order Of The Learned Income Tax Officer Ward 1 Ratinagiri (For Brevity, ‘The Ld.Ao') Order Passed U/S 147 R.W.S. 144 Of The Act, Date Of Orders 20/03/2023 & 21/03/2023 For Assessment Years 2015-16 & 2018-19. 2. Since All The Appeals Pertain To The Same Assessee, Involving Similar Issues Arising Out Of A Similar Factual Matrix, These Appeals Were Heard Together As A Matter Of Convenience & Are Being Decided By Way Of This Consolidated Order. With The Consent Of The Parties, The Appeal For The Assessment Year 2015-16 Is Treated As A Lead Case & The Decision Rendered Therein Shall Apply Mutatis Mutandis To Other Appeal For Ay 2018-19 Before Us.

For Appellant: Shri Dharan GandhiFor Respondent: Shri Hemanshu Joshi (SR DR)
Section 144Section 147Section 148Section 148ASection 250Section 251(1)(a)Section 282A

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

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI , CHENNAI

ITA 3046/CHNY/2025[2015-16]Status: DisposedITAT Chennai01 Jan 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:3046, 3047 & 3048/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Pooja Prabhakar, 17 Kingston Apartments, M G Ramachandran Road Kalakshetra Colony, Chennai - 600 090. [Pan: Bcgpp-8061-H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By Ito, Vs. Non-Corp Ward -15(1), Chennai. (प्रत्यर्थी/Respondent) : Mr. R. Venkataraman, Fca & Mr. K. Vishwa Padmanabhan, Fca. प्रत्यर्थी की ओर से/Respondent By : Shri. Arv Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख/Date Of Pronouncement : 01.01.2026 आदेश /Order Per S. R. Raghunatha, Am : These Three Appeals Preferred By The Assessee Are Directed Against The Separate Orders, Each Dated 25.08.2025, Passed By The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As “Ld. Cit(A)”). The Impugned Orders Arise Out Of The Assessments Framed By The National Faceless Assessment Centre (Hereinafter Referred To As The "Ao”) U/S.147 R.W.S 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As "The Act"), Pertaining To Assessment Years 2015-16, 2016-17 & 2017-18 :-2-:

For Respondent: Shri. ARV Sreenivasan, CIT
Section 144Section 147Section 148Section 148ASection 69A

SHWETA GADAY,BIDAR vs. INCOME TAX OFFICER, WARD-1, , BIDAR

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

ITA 2314/BANG/2024[2015-16]Status: DisposedITAT Bangalore19 Dec 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 142(1)Section 147Section 148Section 250Section 69A

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

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

ITA 56/IND/2025[2018-19]Status: DisposedITAT Indore17 Dec 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 10Section 12ASection 143(1)Section 144Section 144BSection 270ASection 272A(1)(d)

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHHAPIHEDA vs. NEAC, DELHI, DELHI

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

ITA 55/IND/2025[2018-19]Status: DisposedITAT Indore17 Dec 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 10Section 12ASection 143(1)Section 144Section 144BSection 270ASection 272A(1)(d)

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

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

ITA 54/IND/2025[2018-19]Status: DisposedITAT Indore17 Dec 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 10Section 12ASection 143(1)Section 144Section 144BSection 270ASection 272A(1)(d)

M/S. DEVISHA INFRASTRUCTURE PVT LTD,MUMBAI vs. ITO WARD 6(2)(2), MUMBAI

In the result, appeal of the assessee ITA No

ITA 5782/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Nishit GandhiFor Respondent: Shri Umashankar Prasad (SR DR)
Section 143(3)Section 147Section 148Section 148ASection 151Section 250Section 282ASection 41(1)

M/S. DEVISHA INFRASTRUCTURE PVT LTD,MUMBAI vs. ITO WARD 6(2)(2), MUMBAI

In the result, appeal of the assessee ITA No

ITA 5781/MUM/2025[2019-20]Status: DisposedITAT Mumbai17 Dec 2025AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Nishit GandhiFor Respondent: Shri Umashankar Prasad (SR DR)
Section 143(3)Section 147Section 148Section 148ASection 151Section 250Section 282ASection 41(1)

PAILA VENKATA PADMAVATHI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(3), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 121/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.121/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Paila Venkata Padmavathi The Income Tax Officer Ward– 5(3) 3-47, Thanam Aayakar Bhavan Paravada Mandal Dabagardens, Visakhapatnam Paravada – 531021 Andhra Pradesh Andhra Pradesh [Pan: Bsipp1954P]

Section 131Section 143(1)Section 143(2)Section 143(3)Section 156Section 282(1)

DASHA MODH SAJAN MAHA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the applicant trust is allowed for statistical purposes

ITA 522/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year N.A.

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 12ASection 282ASection 80GSection 80G(5)Section 80G(5)(iii)

DASHA MODH SAJAN MAHA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the applicant/appellantis partly allowed for statistical purpose

ITA 521/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025
For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 282A

KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

ITA 236/ASR/2025[2017-18]Status: DisposedITAT Amritsar10 Nov 2025AY 2017-18

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 144Section 147Section 148Section 148ASection 151Section 151(1)Section 250Section 250(6)Section 282Section 69A

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