Section 46A(3) of the Income Tax Act

The decision most relied on for Section 46A(3) is Enzen Global Solutions (P.) Ltd. v. Income-tax Officer (144 Taxmann.com 2), cited in 3 of the 35 judgments on BharatTax that turn on this section.

Leading authorities on Section 46A(3)

Enzen Global Solutions (P.) Ltd. v. Income-tax Officer
144 Taxmann.com 2 · 2022 · Reported
3
citing judgments

Judgments on Section 46A(3)

OMPRAKASH GUPTA,PATEL PARA vs. INCOME TAX OFFICER, AMBIKAPUR, AMBIKAPUR

Appeal of the assessee is allowed for statistical purposes

ITA 193/RPR/2026[2022-23]Status: HeardITAT Raipur07 Apr 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.193/Rpr/2026 "नधा"रण वष" /Assessment Year : 2022-23 Omprakash Gupta Sitapur, Ambikapur (C.G.)-497 111 Pan: Bswpg4448M

For Appellant: Shri Ameya Agasti, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 698Section 69B

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR vs. SANJEEV KUMAR SHARMA, KORBA

Appeal of the Revenue is allowed for statistical purposes and cross objection of the assessee is dismissed

ITA 18/RPR/2026[2023-24]Status: DisposedITAT Raipur01 Apr 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.18/Rpr/2026 Co No.5/Rpr/2026 "नधा"रण वष" / Assessment Year : 2023-24 The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.)

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 194C(6)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SOMNATH DEVELOPERS, RAJKOT

ITA 374/RJT/2023[2019-20]Status: DisposedITAT Rajkot01 Apr 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.374/Rjt/2023 "नधा"रणवष"/ Assessment Year: 2019-20 Dcit Somnath Developers बनाम Central Circle-1, Rajkot Swagat House Opp Ramraj "Amruta Estate", 2Nd Floor, Mg Road, Vs. Travels, University Road, Rajkot, Rajkot-360001 Gujarat Gujarat – 360005 Pan No.: Adofs2819Q (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit. Dr सुनवाई क" तार"ख/Date Of Hearing : 23/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 01/04/2026 Order Per, Dr. Arjun Lal Saini, Am:

For Appellant: Shri Rajendra Singhal, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT. DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 69B

INCOME TAX OFFICER WARD-3(1), RAIPUR, RAIPUR vs. REKHA KUKREJA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 647/RPR/2025[2014-15]Status: DisposedITAT Raipur17 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.647/Rpr/2025 Co No.25/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, Ward-3(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

VSC FINANCE PVT. LTD., BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed for statistical purposes as per above terms

ITA 38/RPR/2026[2017-18]Status: DisposedITAT Raipur12 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.38/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 M/S. Vsc Finance Private Limited C Block, Siyaram Apartment, Mungeli Road, Mangla Chowk, Bilaspur (C.G.)-495 001 Pan: Aabcv4247Q

For Appellant: S/shri G.S. Agrawal &For Respondent: Dr. Priyanka Patel, Sr. DR

ARUN KUMAR YADAV, BILASPUR, BILASPUR vs. AU/NFAC, NFAC

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

ITA 778/RPR/2025[2020-21]Status: DisposedITAT Raipur12 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.778/Rpr/2025 "नधा"रण वष" / Assessment Year : 2020-21 Arun Kumar Yadav Hn. 38/740, Behind Kediya House, Keshav Murra Batta Road, Bilaspur, Hemu Nagar, Towra, Bilaspur (C.G.)-495 001 Pan: Alspy0289J

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. LOYAL TEXTILE MILLS LTD, KOVILPATTI

In the result, the appeal filed by the Revenue is dismissed

ITA 2308/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Mar 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. Bhupendran, Advocate (Virtual)
Section 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

INCOME TAX OFFICER WARD 2(2) KALYAN, KALYAN vs. JAIKUMAR AMARLALPHAGWANI, ULHASNAGAR

In the result, Revenue’s appeal is allowed for statistical purposes

ITA 6729/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2018-19 Income Tax Officer Ward Jaikumar 2(2) Kalyan Amarlalphagwani Income Tax Office Mohan Plaza Flat No. 703, 7Th Floor, Wayale Nagar Vs. Milan Palace A Wing Khemani, Nr Ruhani Satsang Hall Ulhasnagar, Mumbai- 421002 Pan: Amnpp8597Q (Appellant) (Respondent) Present For: Assessee By : Shri Sunil Makhija A/W Ms. Manisha Ghind Revenue By : Shri Leyaqat Ali Aafaqui, Sr.D.R. Date Of Hearing : 22.08.2025 Date Of Pronouncement : 19.11.2025 O R D E R Per : Narender Kumar Choudhry:

For Appellant: Shri Sunil Makhija a/wFor Respondent: Shri Leyaqat Ali Aafaqui, Sr.D.R
Section 250Section 46A(3)

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 111, SURAT vs. MUKESH ARJANBHAI MANIYA, SURAT

In the result, appeal of revenue is dismissed

ITA 105/SRT/2025[2017-18]Status: DisposedITAT Surat03 Nov 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.105/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Deputy Commissioner Of Mukesh Arjanbhai Maniya बनाम/ Income Tax, Circle - 1(1)(1), C-303, Afil Tower, L.H. Road, Vs. Surat, Room No.108, 1St Varachha, Surat-395 006 Floor, Aayakar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afepm 7227 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sapnesh R Sheth, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 03/11/2025

Section 133ASection 139(1)Section 143(3)Section 148Section 250Section 250(2)Section 68

ACIT, ANAND CIRCLE, ANAND vs. NARENDRAKUMAR HANSRAJBHAI PATEL, KHEDA

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

ITA 834/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.834/Ahd/2024 िनधा"रण वष" /Assessment Year : 2021-22 The Acit Narendrakumar Hansrajbhai बनाम/ Dy./Asst.Commissioner Of Patel V/S. Income Tax (Anand Circle) I C/O. Mahakali Saw Mill Anand – 388 001 Mansarovar Marker Kamla Kamia, Kheda – 387 320 "थायी लेखा सं./Pan: Cmmpp 6784 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mishal Mehta, Ca Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 28/08/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/02/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2021-2022. 2. The Revenue Has Raised The Following Grounds Of Appeal: “1. Whether, On Facts & In Circumstances Of The Case & In Law, The Ld.Cit(A) Is Justified In Deleting The Addition Of Rs. 10,64,04,151/-Made U/S 69C Of The Act Without Appreciating The Fact The Assessee Failed To Substantiate The Expenditure Claimed With Supporting Evidences? Asst.Cit Vs. Narendrakumar Hansrajbhai Patel Asst. Year : 2021-22

For Appellant: Shri Mishal Mehta, CAFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 133(6)Section 143(3)Section 250Section 69C

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. SURENDRAN NANOO, KERALA

ITA 821/SRT/2024[2017-18]Status: DisposedITAT Surat26 Sept 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.821/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing)

Section 143(3)Section 250Section 250(2)Section 68

DCIT-CC-6(1), MUMBAI, BKC, MUMBAI vs. SHAILENDRA RAMESHCHANDRA RATHI, PUNE

ITA 2923/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Sept 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nishit Gandhi and Ms Aadnya Bhandari, AdvocatesFor Respondent: Mr. R. A. Dhyani, CIT DR
Section 132Section 147Section 148Section 2Section 2(14)Section 56(2)(x)Section 69A

INCOME TAX OFFICER , GANGTOK vs. KRISHNA PRASAD, SILIGURI

In the result, the appeal of the revenue is dismissed and cross-objection of the assessee where he has asking that addition is required to be deleted stands also dismissed

ITA 1406/KOL/2025[2018-19]Status: DisposedITAT Kolkata01 Sept 2025AY 2018-19

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2018-19 Ito, Ward-3(1), Gangtok Krishna Prasad

For Appellant: Shri Palas Chattopadhay, ARFor Respondent: Shri Sandip Sarkar, Sr. DR- JCIT
Section 142(1)Section 251(1)(a)

U. KARTHIYAYINI, ITO, CW 5(1)(I/C), CHENNAI vs. PEACOCK HOSPITALS PVT LTD, TITUTTANI

In the result, the appeal filed by the Revenue is dismissed

ITA 1749/CHNY/2025[2018]Status: DisposedITAT Chennai29 Aug 2025

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.1749/ Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri Bipin C.N, CIT
Section 139(1)Section 143(1)

ITO., WARD-6(1), HYDERABAD vs. SUDHEER RAAVI, HYDERABAD

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

ITA 454/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Sri T Chaitanyakumar, AdvocateFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 142(1)Section 144Section 147Section 148Section 250Section 69A

ACIT 2(2)(1) MUMBAI, AAYAKAR BHAVAN MUMBAI vs. NATIONAL PEROXIDE LIMITED, MUMBAI

In the result, the appeal of the revenue bearing ITA No 2816/Mum/2023 is partly allowed

ITA 2816/MUM/2023[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeeacit 2(2)(1) Mumbai Vs National Peroxide Limited 4Th Floor, Naville House, J N Heredia Aayakar Bhavan M.K. Road, Mumbai-400 020 Marg, Ballard Estate, Mumbai-400 001 Pan: Aabcn7072K

For Appellant: Shri Yogesh TharFor Respondent: Shri Satyaprakash R Singh, CIT DR
Section 115Section 143Section 143(1)(a)Section 143(3)Section 14ASection 250Section 43B

INCOME TAX OFFICER, KOLHAPUR vs. SUNIL ADGONDA PATIL, KOLHAPUR

ITA 1086/PUN/2024[2015-16]Status: DisposedITAT Pune27 May 2025AY 2015-16

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai
Section 148Section 46A(3)Section 69

DCIT, CIRCLE-1(3), SURAT, SURAT vs. RANIDAN MEGHRAJ GANDHI, SURAT

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

ITA 886/SRT/2024[2017-18]Status: DisposedITAT Surat06 May 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Mukesh Jain, CIT-DRFor Respondent: Shri P M Jagasheth, C.A
Section 144Section 250Section 68Section 69A

DY. COMMISSIONER OF INCOME TAX-3(1), BHOPAL, BHOPAL (M.P) vs. UAC COMMODITIES PRIVATE LIMITED, THANE

In the result, the appeal of the Revenue is treated as allowed for statistical purposes

ITA 447/IND/2024[2017-18]Status: DisposedITAT Indore30 Apr 2025AY 2017-18

Bench: Shri Paresh M. Joshi & Shri Narendra Prasad Sinhaassessment Year : 2017-18 The Dy.Commissioner Of Uac Commodities Pvt.Ltd. Income Tax-3(1) Vs Kontar Space Pvt.Ltd. 9Th Floor, Bhopal, Bhopal – 462 016 Wagle Industrial Estate (M.P.) Thane – 400 604 (Maharashtra) Pan: Aabcu 0306 P अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee By : -None- Revenue By : Shri Ram Klumar Yadav, Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 22/04/2025 घोषणाकीतारीख/Date Of Pronouncement: 30/04/2025 आदेश/O R D E R Per Narendra Prasad Sinha

For Appellant: -None-For Respondent: Shri Ram KLumar Yadav, CIT-DR
Section 143(3)Section 68

JAYESH JADAVJI THAKKAR,SURAT vs. ITO, WARD 3(2)(1), SURAT

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

ITA 930/SRT/2024[2017-18]Status: DisposedITAT Surat29 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.930/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Jayesh Jadavji Thakkar, Vs. The Ito, 402, Paradise Apartment, Mahadev Ward - 3(2)(1), Faliu, Katargam, Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajmpt4689H (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 17/02/2025 Date Of Pronouncement 29/04/2025

Section 115BSection 143(2)Section 144Section 250Section 253(3)Section 69A

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