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

Heritage Grape Winery Private Limited, Bangalore vs. The Principal Commissioner of Income Tax, Bangalore-3, Bangalore

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

ITA 514/BANG/2022[2017-18]Status: DisposedITAT Bangalore12 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 143(3)Section 2Section 263

The Income Tax Officer vs. M/S Toyota Kirloskar Motor (P) Ltd

The appeals are dismissed

RP/261/2021HC Karnataka21 Oct 2022

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 144Section 148Section 260ASection 292B

Income Tax Officer, (Exemptions), Ward-Surat, Surat vs. Monoharlal Jain Memorial Foundation, Navsari

In the result, the appeal of the Revenue is dismissed

ITA 375/SRT/2019[2009-10]Status: DisposedITAT Surat28 Feb 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.375/Srt/2019 (िनधा"रणवष" / Assessment Year: (2009-10) (Virtual Court Hearing) Income Tax Officer (Exemptions), Manohar Lal Jain Memorial Room No. 105, 1St Floor, Income Foundation, Vs. Sardar Chowk, Vijalpore, Navsari- Tax Office, Anavil Business Centre, 396 445 Nr. Brts Bus Stop, Adajan, Surat- 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm 9015 D (Appellant ) (Respondent)

For Appellant: Shri Sujesh Suratwala, C.AFor Respondent: Shri H.P.Meena– CIT-DR
Section 10Section 12ASection 142(1)Section 144Section 147Section 148