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
4
citing judgments
Commr. of Agrl. IT v. Keshab Chandra Mandal
18 ITR 569 · 1950 · Supreme Court
3
citing judgments

Judgments on Section 282A

Khurshid Ahmad Dar, Jammu and Kashmir, India vs. ITO Ward, 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

Shailesh Maganlal Ramani, Rajkot vs. Income Tax Officer Ward -1(2)(5), Rajkot

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

ITA 321/RJT/2024[2012-13]Status: DisposedITAT Rajkot29 Sept 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.321/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2012-13 Shailesh Maganlal Ramani The Ito, Ward-1(2)(5), बनाम Star Shopping Centre 20 Rajkot New Jagnath, Jugatram, Vs. Raval Marg, Rajkot-360001 Pan : Abupr7272G (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R. D. Lalchandani & Ms. Monica Patva, Ld. Ars. राज"व क" ओर से/Revenue By : Shri Dheeraj Kumar Gupta, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 15/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/09/2025 Order Per, Dr. Arjun Lal Saini: By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 21-03-2024 Passed By The Learned Commissioner Of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’], In The Matter Of Assessment Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”) For The Asst. Year 2012-13. Shailesh Maganlal Ramani

For Appellant: Shri R. D. Lalchandani &For Respondent: Shri Dheeraj Kumar Gupta, Sr-DR
Section 143(3)Section 148Section 153CSection 282ASection 282A(1)

Pr. Commissioner of Income Tax -2 vs. M/S Yeshoda Electricals

The appeals are dismissed

ITA/261/2021HC Karnataka24 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 144Section 148Section 260ASection 292B

Philips International B.V, Kolkata vs. ACIT(I.T), Cir-2(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 555/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Sept 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm M/S Philips International B.V. Asst. Commissioner Of Income C/O Deloitte Haskins & Sells Llp, Tax (International Taxation), Bengal Intelligent Park, Building Circle 2(1), Kolkata Omega, 13Th & 14Th Floor, Room No. 210, 2 Nd Floor, Vs. Block-Ep & Gp, Sector-V Salt Aaykar Bhavan, Poorva, 110, Lake Electronic Complex, Shanti Pally, Kolkata-700107 Kolkata-700091 West Bengal (Appellant) (Respondent) Pan No. Aafcp4065J Assessee By : Shri Ketan K. Ved, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 18.07.2025 Date Of Pronouncement: 12.09.2025

For Appellant: Shri Ketan K. Ved, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 143(3)Section 144CSection 282(2)

Danieli and C Officine Meccaniche Spa, South Delhi vs. A.C.I.T., Circle - 1(1), It, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2509/KOL/2024[2021-2022]Status: DisposedITAT Kolkata28 Aug 2025AY 2021-2022

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2021-22 Danieli & C Officine Acit, Circle1(1), It, Meccaniche S P A Kolkata Vs Unit No.302, 3Rd Floor, Manisha Building, Plot No.75- 76, Nehru Place South Delhi, Delhi – 110019. (Pan: Aabcd9695E) (Appellant) (Respondent)

For Appellant: Shri Soumyadip Roy Choudhry, ARFor Respondent: Shri Praveen Kishore, CIT-DR
Section 143(3)Section 144C(5)Section 282A(2)

Mahendra Patel Builders Pvt. Ltd., Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

Appeal is allowed for statistical purposes

ITSSA 65/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2019-20

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarit(Ss)A No.61 To 65/Ahd/2025 Asstt.Year : 2015-16 To 2019-20 & Asstt.Year : 2020-21 Mahendra Patel Builders P Ltd The Dcit, Cent.Cir.2 1, Krishnadham Apartment Vs. Vadodara. Gotri Road Opp: Matru Mandir Society Vadodara 390 021. Pan : Aabcm 8532 D (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 69A

Mahendra Patel Builders Pvt. Ltd., Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

Appeal is allowed for statistical purposes

ITSSA 64/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarit(Ss)A No.61 To 65/Ahd/2025 Asstt.Year : 2015-16 To 2019-20 & Asstt.Year : 2020-21 Mahendra Patel Builders P Ltd The Dcit, Cent.Cir.2 1, Krishnadham Apartment Vs. Vadodara. Gotri Road Opp: Matru Mandir Society Vadodara 390 021. Pan : Aabcm 8532 D (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 69A

Mahendra Patel Builders Pvt. Ltd., Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

Appeal is allowed for statistical purposes

ITSSA 63/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarit(Ss)A No.61 To 65/Ahd/2025 Asstt.Year : 2015-16 To 2019-20 & Asstt.Year : 2020-21 Mahendra Patel Builders P Ltd The Dcit, Cent.Cir.2 1, Krishnadham Apartment Vs. Vadodara. Gotri Road Opp: Matru Mandir Society Vadodara 390 021. Pan : Aabcm 8532 D (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 69A

Mahendra Patel Builders Pvt. Ltd., Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

Appeal is allowed for statistical purposes

ITSSA 62/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2016-17

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarit(Ss)A No.61 To 65/Ahd/2025 Asstt.Year : 2015-16 To 2019-20 & Asstt.Year : 2020-21 Mahendra Patel Builders P Ltd The Dcit, Cent.Cir.2 1, Krishnadham Apartment Vs. Vadodara. Gotri Road Opp: Matru Mandir Society Vadodara 390 021. Pan : Aabcm 8532 D (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 69A

Mahendra Patel Builders Pvt. Ltd., Vadodara vs. The Dy.CIT, Central Circle-2, Vadodara

Appeal is allowed for statistical purposes

ITSSA 61/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2015-16

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarit(Ss)A No.61 To 65/Ahd/2025 Asstt.Year : 2015-16 To 2019-20 & Asstt.Year : 2020-21 Mahendra Patel Builders P Ltd The Dcit, Cent.Cir.2 1, Krishnadham Apartment Vs. Vadodara. Gotri Road Opp: Matru Mandir Society Vadodara 390 021. Pan : Aabcm 8532 D (Applicant) (Responent) : Shri Jigar Adhyaru, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 69A

Laxmi Hanumanta, Bhilai, Durg vs. Income Tax Officer, Ward-1(3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 362/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.362/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Laxmi Hanumanta Iris 76, Chohan Green Vally, Junwani Road, Bhilai-490 020 (C.G.) Pan: Abyph5918B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(4), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 148Section 151Section 282Section 282ASection 282A(1)

DCIT CC 5 1 Mumbai, Mumbai vs. J Kumar Infraprojects Ltd, Mumbai

ITA 4587/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

DCIT CC 5 1 Mumbai, Mumbai vs. J Kumar Infraprojects Ltd, Mumbai

ITA 4585/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

DCIT CC 5 1 Mumbai, Mumbai vs. Jagdishkumar M Gupta, Mumbai

Appeal of the department is dismissed

ITA 4581/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon'Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle-5(1), Mumbai

ITA 4152/MUM/2024[2021-22]Status: DisposedITAT Mumbai03 Jul 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

J Kumar Infraprojects Limited, Mumbai vs. The Dy. Commissioner of Income Tax Central Circle -5(1), Mumbai

ITA 4149/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

Reena Mittal, New Delhi vs. DCIT Central Circle 31, New Delhi

The appeal is allowed in favour of the assessee on this additional

ITA 2021/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Jun 2025AY 2016-17

Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

Section 10(38)Section 132Section 143(1)Section 143(2)Section 144Section 144BSection 147Section 148Section 292BSection 68

Narendrasinh Pravinsinh Jadeja, Vadodara vs. The Income Tax Officer, Ward-1(2)(4), Vadodara

The appeal of the assessee is dismissed

ITA 697/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad21 May 2025AY 2011-12

Bench: Ms. Suchitra Kambleassessment Year 2011-12

For Appellant: Shri Manish J. Shah, A.R. &For Respondent: Shri N.J. Vyas, Sr. D.R
Section 139Section 143(2)Section 147Section 148Section 282ASection 44ASection 68

Akshay Kumar Rungta, Bangalore vs. Income Tax Officer, Ward 2(1), International Taxation

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

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

M/S. Philips Electronics Nederland B.V., Kolkata vs. A.C.I.T.(International Taxation), Circle - 2(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 134/KOL/2023[2020-2021]Status: DisposedITAT Kolkata30 Apr 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.134/Kol/2023 (नििाारण वर्ा / Assessment Year : 2020-2021) M/S Philips Electronics Vs Acit(International Taxation), Nederland B.V. Circle-2(1), Kolkata C/O Deloitte Haskins & Sells Llp Bengal Intelligent Park, Building Omega, 13Th& 14Th Floor, Block- Ep & Gp, Sector-V, Salt Lake Electronic Complex, Kolkata- 700091 Pan No. :Aafcp4361F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररतीकीओरसे /Assessee By : Shri Ketan Ved, Ar राजस्वकीओरसे /Revenue By : Shri Guru Bhashyam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/02/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am: This Is An Appeal Filed By The Assessee Against The Order Dated 31.12.2022, Passed By The Acit, Circle-2(1), It, Kolkata Giving Effect To The Direction Given By The Dispute Resolution Panel-2, New Delhi(In Short The ‘Drp’), Dated 04.11.2022, Thereby Finalizing The Assessment Order In Accordance With The Provisions Of Section 144C(13) R.W.S. 143(3) Of The Act. 2. At The Outset, Ld. Ar Drew Our Attention To The Additional Ground Filed By The Assessee & Submitted That The Appeal Of The Assessee May Be Decided On The Following Additional Grounds Taken By The Assessee :-

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Guru Bhashyam, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 156Section 90(2)