Section 92D(3) of the Income Tax Act

Income-tax Act, 2025: s.171

Section 92D(3) falls under section 92D of the Income-tax Act, 1961, which corresponds to section 171 (Maintenance, keeping and furnishing of information and document by certain persons) of the Income-tax Act, 2025.

Read section 171 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 92D(3) is Deputy Commissioner of Income-tax, Circle-5(1)(1) v. Ankit Gems (P.) Ltd Mumbai (106 Taxmann.com 243), cited in 9 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 92D(3)

Deputy Commissioner of Income-tax, Circle-5(1)(1) v. Ankit Gems (P.) Ltd Mumbai
106 Taxmann.com 243 · 2019 · Reported
9
citing judgments

Judgments on Section 92D(3)

DCIT 5(2)(1), Mumbai vs. Kiran Gems P.Ltd, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 5626/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Nov 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am

For Appellant: Shri Anand Mohan, CIT DRFor Respondent: Shri K.A. Vaidyalingan, AR
Section 143(3)Section 271GSection 92CSection 92D(3)

DCIT Cent. Cir. -6(4), Mumbai vs. Firestone International Pvt. Ltd., Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 5304/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Nov 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am

For Appellant: Shri Anand Mohan, CIT DRFor Respondent: Shri K.A. Vaidyalingan, AR
Section 143(3)Section 271GSection 92CSection 92D(3)

Principal Commissioner of Income Tax (Central), Surat vs. M/S D Navinchandra Exports Pvt Ltd

TAXAP/788/2018HC Gujarat09 Jul 2018
Section 271GSection 92CSection 92D(3)

Cadbury Schweppes Overseas Ltd, Mumbai vs. Asst DIT (It) 1(2), Mumbai

In the result the appeal is allowed

ITA 5318/MUM/2014[2008-09]Status: DisposedITAT Mumbai31 Oct 2017AY 2008-09

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 Cadbury Schweppes Overseas Adit-1(2) Ltd. C/O Mondelez House, Mumbai Vs. Unit No. 2001, 20Th Floor, Tower- 3 (Wing-C), India Bulls Finance Centre, Parel Mumbai-400026 Pan No. Aaacc4968N Appellant Respondent Assessee By : Mr. Arijit Chakravarty, Ar Revenue By : Mr. Rajat Mittal, Dr Date Of Hearing : 23/08/2017 Date Of Pronouncement : 31/10/2017

For Appellant: Mr. Arijit Chakravarty, ARFor Respondent: Mr. Rajat Mittal, DR
Section 143(3)Section 271GSection 273BSection 92D

ACIT 10(1), Mumbai vs. Kodak Graphic Communication ( I) P.Ltd ( Formerly Kodak Polycrome Grafic India P.Ltd), Mumbai

In the result, appeal of the revenue stands dismissed

ITA 6762/MUM/2012[2006-07]Status: DisposedITAT Mumbai26 Aug 2016AY 2006-07

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 271(1)(c)

Commissioner of Income Tax-II vs. M/S Leroy Somer & Controls (India) Pvt. Ltd

ITA-410/2012HC Delhi30 Aug 2013
Section 260ASection 271ASection 271GSection 92CSection 92D(3)

Commissioner of Income Tax-II vs. M/S Leroy Somer & Controls (India) Pvt. Ltd

ITA/410/2012HC Delhi30 Aug 2013
Section 260ASection 271ASection 271GSection 92CSection 92D(3)