Section 285BA of the Income Tax Act

Income-tax Act, 2025: s.508

Section 285BA of the Income-tax Act, 1961 corresponds to section 508 (Obligation to furnish statement of financial transaction or reportable account) of the Income-tax Act, 2025.

Read section 508 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 285BA is Durgapur Steel Peoples’ Cooperative Bank Ltd. v. Director of Income Tax (74 Taxmann.com 97), cited in 13 of the 109 judgments on BharatTax that turn on this section.

Leading authorities on Section 285BA

Durgapur Steel Peoples’ Cooperative Bank Ltd. v. Director of Income Tax
74 Taxmann.com 97 · 2016 · ITAT
13
citing judgments

The ITAT noted that the assessee's counsel relied on this decision in conjunction with another case concerning co-operative banks before the Delhi Tribunal. This suggests the case is authority for issues relevant to co-operative banks, likely concerning the application of income tax provisions.

Ahmedabad Mfg. and Calico Printing Co. Ltd. v. S.G. Mehta, ITO
48 ITR 154 · 1963 · Supreme Court
7
citing judgments
Bhagavathy Tea Estates Ltd. v. State of Kerala
179 ITR 508 · 1989 · High Court
6
citing judgments
CIT v. Simon
105 ITR 205 · Reported
5
citing judgments
Bhagvathy Tea Estates Ltd. v. State of Kerala by the Hon'ble Kerala High Court
50 Taxmann 180 · 1990 · Reported
5
citing judgments
Durgapur Steel Peoples' Cooperative Bank Ltd. v. Director of Income-tax (Intelligence & Criminal Investigation), Kolkata
72 Taxmann.com 306 · 2016 · ITAT
4
citing judgments

Judgments on Section 285BA

Shree Kadi Nagarik Sahakari Bank Ltd, Kadi vs. Addl/Jdit(I&Ci), Ahmedabad

In the result, both the appeals of the assessee are allowed for statistical purpose

ITA 1258/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad06 Oct 2026AY 2019-20

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

Section 271FSection 273BSection 285B

Shree Kadi Nagarik Sahakari Bank Ltd, Kadi vs. Addl/Jdit(I&Ci), Ahmedabad

In the result, both the appeals of the assessee are allowed for statistical purpose

ITA 1257/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad06 Oct 2026AY 2019-20

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumar

Section 271FSection 273BSection 285B

Ghatkopar Devang Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward 4(2)(1), Mumbai

In the result, both the appeals of the Assessee are allowed for

ITA 4955/MUM/2026[2023-24]Status: DisposedITAT Mumbai15 Sept 2026AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri Rakesh Kumar Lodha

Section 143(3)Section 250Section 270A

Ghatkopar Devang Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward 4(2)(1), Mumbai

In the result, both the appeals of the Assessee are allowed for

ITA 4954/MUM/2026[2023-24]Status: DisposedITAT Mumbai15 Sept 2026AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri Rakesh Kumar Lodha

Section 143(3)Section 250Section 270A

Income Tax Officer, Nashik vs. Dharmendra Kumar Dhaka, Nashik

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

ITA 2826/PUN/2025[2019-20]Status: DisposedITAT Pune11 Sept 2026AY 2019-20

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2826/Pun/2025 िनधा"रण वष" / Assessment Year : 2019-20 Assessment Unit, Income Vs. Dharmendra Kumar Tax Department. Dhaka, Flat No.4, Emerald Park, Shahu Nagar, Nashik Road, Nashik- 422010. Pan : Apmpd7270C Appellant Respondent Revenue By : Shri Rajesh Haladkar Assessee By : Shri Kaushik Kejriwal (Virtual) Date Of Hearing : 29.06.2026 Date Of Pronouncement : 11.09.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 11.09.2025 Passed By Ld. Cit(A), Pune- 13 [‘Ld. Cit(A)’] For The Assessment Year 2019-20. 2. The Revenue Has Raised The Following Revised Grounds Of Appeal :- “1. The Ld.Cit(A) Erred In Deleting The Addition Of Rs. 1,43,82,053/- U/S 69A Of The Act By Relying On Documents Submitted By The Assessee Directly Before The Ld. Cit(A), Which Were Not Provided By The Assessee

For Appellant: Shri Kaushik Kejriwal (Virtual)For Respondent: Shri Rajesh Haladkar
Section 142(1)Section 147Section 148Section 148ASection 285BSection 69Section 69A

Prashantkumar Chimanlal Patel, Mehsana vs. Income Tax Officer, International Taxation, Ward-2, Ahmedabad

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

ITA 1599/AHD/2026[AY-2018-19]Status: DisposedITAT Ahmedabad23 Jun 2026

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2018-19

Section 115Section 144Section 147Section 148Section 249(3)Section 250Section 285BSection 69A

Senior Sub Registrar Office of the Malleshwaram, Bangalore vs. The Jt./ Addl.Director of Income Tax, (I & Ci), Bangalore

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

ITA 2312/BANG/2025[2021-22]Status: DisposedITAT Bangalore19 Feb 2026AY 2021-22

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

Section 271Section 271FSection 285B

District Cooperative Bank Limited, Shahjahanpur vs. Addl/Jdit (I & Ci), Lucknow

In the result, both appeals in ITA Nos

ITA 79/LKW/2025[2021-2022]Status: DisposedITAT Lucknow30 Jan 2026AY 2021-2022
For Appellant: Sh. B.P. Yadav, AdvFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 271FSection 285

District Cooperative Bank Limited, Shahjahanpur, Bshahjahanpur vs. Addl / Jdit (I & Ci), Lucknow

In the result, both appeals in ITA Nos

ITA 78/LKW/2025[2019-2020]Status: DisposedITAT Lucknow30 Jan 2026AY 2019-2020

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. B.P. Yadav, AdvFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 271FSection 285

Aravindan Rengasamy, Chennai vs. ACIT (International Taxation), Madurai

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay application is dismissed as infructuous

ITA 3297/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Dec 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3297/Chny/2025 & S.A No.115/Chny/2025 िनधा%रण वष% /Assessment Year: 2019-20 Aravindan Rengasamy, The Asst. Commissioner Of Income C/O. Sundaram & Narayanan, Vs. Tax (International Taxation), Chartered Accountants, Madurai. 18 Balaiah Avenune, Luz Churchroad, Mylapore, Chennai – 600 004. Pan: Apupr 6827B

For Appellant: Mr.K. Meenakshi Sundaram, C.A *+For Respondent: Ms. E.Pavuna Sundari, CIT
Section 127Section 147Section 148Section 148ASection 151ASection 69

Dharti Motors Private Limited, Rajkot vs. ACIT, ITO, NFAC, Delhi, Rajkot

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

ITA 694/RJT/2024[2018-19]Status: DisposedITAT Rajkot17 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 694/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Dharti Motors Private Limited Vs. Dcit/ Acit, Nfac, Delhi Shop No. 4, 1St Floor Apple Income Tax Office, Aayakar Bhavan, Complex, Nr. Bank Of Baroda, Race Course Ring Road, Astron Chowk, Tagor Road, Rajkot - 360001 Rajkot – 360002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafcd2145E (Appellant) (Respondent) Appellant By : Shri Ankit Anadkat, Ld. Ar, Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 13/02/2025 Date Of Pronouncement : 17/02/2025

For Appellant: Shri Ankit Anadkat, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 269SSection 271DSection 285B

Somnath Bondopadhaya, Kolkata vs. The ITO, Ward-2, International Taxation, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 458/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2018-19

Bench: Dr. BRR Kumar (Vice President), Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri Prathvi Raj Meena, CIT-D.R
Section 115BSection 116BSection 144CSection 148Section 148ASection 234Section 285BSection 69A

Terai Fruits Company, Siliguri vs. Income Tax Officer, Ward-1(1), Siliguri

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

ITA 2099/KOL/2024[2018-19]Status: DisposedITAT Kolkata14 Jan 2025AY 2018-19

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 144BSection 147Section 148Section 250Section 270ASection 274Section 285B

Rajesh Kumar, Faridabad vs. Income Tax Officer Ward 2(4) Faridabad, Faridabad

In the result, the appeal of the assessee is allowed

ITA 3447/DEL/2024[2017-2018]Status: DisposedITAT Delhi20 Dec 2024AY 2017-2018

Bench: SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 2Section 250Section 69Section 69A

Gajendra Pal Sharma, Meerut vs. ITO Ward 1(2), Ghaziabad

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

ITA 532/DEL/2024[2012-13]Status: DisposedITAT Delhi03 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri P.S. Kashyap, CAFor Respondent: Shri Krishna Ramavat, Sr. DR
Section 133(6)Section 147Section 148Section 151Section 151(2)Section 285BSection 69

Meet Forex Private Limited, Delhi vs. ACIT(I&Ci), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2936/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Oct 2024AY 2018-19

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 2Section 271FSection 273BSection 285BSection 285B(1)

Diwan Saheb Fashions Private Limited, New Delhi vs. ACIT Circle-7(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3247/DEL/2023[2017-18]Status: DisposedITAT Delhi01 May 2024AY 2017-18

Bench: Shri Amit Shukla & Shri M. Balaganeshassessment Year: 2017-18

Section 143(3)Section 285B

The Waghodia Urban Co. Op, Bank Ltd., Vadodara vs. The Director of Income Tax (I & Ci), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 813/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year: 2019-20

Section 271FSection 274Section 285B

Bajaj Steel Industries Ltd., Nagpur vs. Director of Income Tax, Nagpur

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

ITA 56/NAG/2023[2018-19]Status: DisposedITAT Nagpur10 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.56/Nag/2023 िनधा"रणवष" / Assessment Year :2018-19 Bajaj Steel Industries Ltd., The Director Of Income C-108, Hingna Road, Midc V Tax, Industrial Area, Hingna, S Intelligence & Criminal Investigation, 3Rd Floor, Nagpur – 440028. Pan: Aaacb5340H Room No.301, Aayakar Bhawan, Civil Lines, Nagpur – 440001. Appellant/ Assessee Respondent/Revenue Assessee By Shri Rajesh Loya – Ca-Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 10/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals) Passed U/S250 Of The Income Tax Act, 1961 Emanating From The Penalty Order Under Section 271Fa Of The Act Dated 27.09.2019 Passed By Director Of Income Tax(Intelligence & Bajaj Steel Industries Ltd., [A]

Section 2Section 250Section 27Section 271FSection 285Section 285B

M/S. Aan Automobiles, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 111/RJT/2022[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(1)Section 143(2)Section 143(3)Section 263