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

Satish Kumar Dhingra v. ACIT (467 ITR 574) is the decision most relied on for Section 282A, cited in 4 judgments.

Which cases are most cited on Section 282A?

Satish Kumar Dhingra v. ACIT (467 ITR 574) — 4 citing judgments; Commr. of Agrl. IT v. Keshab Chandra Mandal (18 ITR 569) — 3 citing judgments.

How many judgments are there on Section 282A?

BharatTax indexes 83 ITAT, High Court and Supreme Court judgments that turn on Section 282A of the Income Tax Act, 1961.

Section 282A of the Income Tax Act

Income-tax Act, 2025: s.502

Section 282A of the Income-tax Act, 1961 corresponds to section 502 (Authentication of notices and other documents) of the Income-tax Act, 2025.

Read section 502 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 282A is Satish Kumar Dhingra v. ACIT (467 ITR 574), cited in 4 of the 83 judgments on BharatTax that turn on this section.

Leading authorities on Section 282A

Satish Kumar Dhingra v. ACIT

467 ITR 574 · Reported

citing judgments

Commr. of Agrl. IT v. Keshab Chandra Mandal

18 ITR 569 · 1950 · Supreme Court

citing judgments

Judgments on Section 282A

Dhiren Gopal, Bangalore vs. DCIT, Central Circle-1(1), Bangalore

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

ITA 2571/BANG/2025[2015-16]Status: DisposedITAT Bangalore27 Apr 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Sri B. Sudheendra, A.RFor Respondent: Sri Balusamy N., D.R

Section 132Section 250

Himanshu Sharma, Rajasthan vs. Income Tax Officer 1(2)(4), Agra

In the result, the appeal filed by the assessee is allowed as per above terms

ITA 462/AGR/2025[2010-11]Status: DisposedITAT Agra22 Apr 2026AY 2010-11

Bench: : Shri S. Rifaur Rahmanassessment Year: 2010-11 Shri Himanshu Sharma Vs. Income Tax Officer 1(2)(4), 74-75, Chitrakoop Colony, Agra. Behind Railway Station, Nagur, Rajasthan-341001. Pan : Aqgps4426G (Appellant) (Respondent) Assessee By Sh. Nitin Goyal, Adv. Sh. Amit Goyal, Adv. Department By Sh. Harsh Siddharth Gautam, Sr. Dr (Physical Hearing) Date Of Hearing 20.04.2026 Date Of Pronouncement 22.04.2026 Order Per : S. Rifaur Rahman: The Assessee Has Filed This Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.07.2025 For The Assessment Year 2010-11, Wherein The Assessee Has Raised Following Grounds:-

Section 147Section 148Section 151Section 234ASection 234BSection 271(1)(C)Section 282

Gopal Purushottam Vegad, Amravati vs. ITO-Ward 5, 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

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

DCIT CC 5(1), Mumbai vs. J Kumar Infraprojects Limited, Mumbai

In the result, the CO filed by the assessee stands allowed

ITA 2885/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Feb 2026AY 2015-16

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

Section 250Section 69C

DCIT CC 5(1) Mumbai, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

In the result, the CO filed by the assessee stands allowed

ITA 2884/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Feb 2026AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

Section 250Section 69C

DCIT CC 5(1), Mumbai, Bkc vs. J Kumar Infraprojects Limited, Andheri

In the result, the CO filed by the assessee stands allowed

ITA 2883/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Feb 2026AY 2013-14

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

Section 250Section 69C

Ravi Raika, Bhilai vs. ACIT-1(1), Bhilai

In the result, appeal of the assessee is allowed

ITA 763/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.763/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Ravi Raika 22/4, Nehru Nagar (West), Bhilai, Dist. Durg (C.G.)-490 020 Pan: Acjpa2125R .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Moolchand Jain, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 282ASection 282A(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 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