How many judgments cite Harbans Singh v. AO, CPC?

11 judgments on BharatTax cite Harbans Singh v. AO, CPC (165 Taxmann.com 146), spanning 2024 to 2026.

Which sections of the Income Tax Act does Harbans Singh v. AO, CPC come up under?

It is most often cited in judgments turning on Section 143(1), Section 115BAC, Section 139(1), Section 139(4), Section 250(6), Section 115BAC(5).

Harbans Singh v. AO, CPC

165 Taxmann.com 146Income Tax Appellate Tribunal2024#9449 most cited

What is Harbans Singh v. AO, CPC authority for?

Filing Form 10-IE after the due date is a directory requirement, not mandatory, for opting into the concessional tax regime under section 115BAC. The benefit of the scheme should not be denied if the form is available during processing.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Harbans Singh v. AO · CPC · section 115BAC · Form 10-IE · directory provision · mandatory provision · concessional tax regime · late filing · ITAT Amritsar

Sections most often in play

Section 143(1)Section 115BAC Section 139(1)Section 139(4)Section 250(6)Section 115BAC(5)Section 115BAC(5)(i) of the Act Section 115BAC(6)

Issues it is cited on

section 115bac section 115bba section 80j initial assessment year section 139(4)section 115b tnmm section 115 section 143(1)section 139(1)section 11 reasonable cause

Judgments citing Harbans Singh v. AO, CPC

Bhagwandas Surajkaran Somani HUF, Thane vs. Income Tax Officer, Thane

In the result, all the appeals of the assessee are allowed

ITA 8629/MUM/2025[2022-2023]Status: DisposedITAT Mumbai16 Feb 2026AY 2022-2023

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Bhagwandas Surajkaran 8628/Mum/2025 2021-22 Somani HUF, Income Tax Officer, 26, Radhakrishna Circle-1, Soham Gardens, Qureshi Mansion, 8629/Mum/2025 2022-23 Manpada, Gokhale Road, Thane West, Thane West, Maharashtra-400601 Maharashtra. 8627/Mum/2025 2023-24 [PAN: AANHS8839N] For Assessee : Ms. Dinkle Haria For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 11-02-2026 Date of Pronouncement : 16-02-2026 O R D…

Bhagwandas Surajkaran Somani HUF, Thane vs. Income Tax Officer, Thane

In the result, all the appeals of the assessee are allowed

ITA 8628/MUM/2025[2021-2022]Status: DisposedITAT Mumbai16 Feb 2026AY 2021-2022

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 115B

Bhagwandas Surajkaran Somani HUF, Thane vs. Income Tax Officer, Thane

In the result, all the appeals of the assessee are allowed

ITA 8627/MUM/2025[2023-2024]Status: DisposedITAT Mumbai16 Feb 2026AY 2023-2024

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 115B

Vaitianadin, Puducherry vs. Income Tax Officer, Ward 3, Puducherry

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

ITA 2466/CHNY/2025[2023-24]Status: DisposedITAT Chennai04 Dec 2025AY 2023-24

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2466/Chny/2025 िनधा8रण वष8 /Assessment Year: 2023-24

For Appellant: Shri V.Meenakshi Sundar, C.A GHFor Respondent: Shri M.Subashri, Addl. CIT(virtual)

Section 115BSection 139(9)Section 143(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2466/Chny/2025 िनधा8रण वष8 /Assessment Year: 2023-24 Vaitianadin, The Income Tax Officer, No.2, Arunagiri Chetty Street, Vs. Ward-3 Muthialpet, Puducherry. Pondicherry – 605 003. PAN: ADAPV 2704M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर से/ Appellant by : Shri V.Meenakshi Sundar, C.A GHथE की ओर से /Respondent by : Shri M.Subashri, Addl. CIT(vi…

Raj Kumar Agarwal, Surat vs. ITO, Ward 2(2)(1), Surat

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

ITA 398/SRT/2025[2023-24]Status: DisposedITAT Surat21 Nov 2025AY 2023-24

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.398/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Raj Kumar Agarwal, Vs. Ito, B-303, Megh Malhar Apartment, Ward – 2(2)(1), Near Vidhya Bharti School, Bhatar Surat Road, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abtpa0902D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 21/11/2025

Section 115BSection 154Section 250Section 250(6)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.398/SRT/2025 Assessment Year: (2023-24) (Hybrid hearing) Raj Kumar Agarwal, Vs. ITO, B-303, Megh Malhar Apartment, Ward – 2(2)(1), Near Vidhya Bharti School, Bhatar Surat Road, Surat - 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABTPA0902D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 21/11/2025 आदेश / O R D E R PER BIJAYANANDA PRU…

Sujata Kohli, Delhi vs. DCIT Circle 67(1), Delhi

Appeal is allowed for statistical purposes

ITA 3188/DEL/2025[2023-24]Status: DisposedITAT Delhi23 Jul 2025AY 2023-24

Bench: Sh. Satbeer Singh Godaraita No. 3188/Del/2025 : Asstt. Year: 2023-24 Sujata Kohli, Vs Dcit, 10, Gagan Vihar (Main), Circle-67(1), Delhi-110051 Delhi-110002 (Appellant) (Respondent) Pan No. Abhpk0487H Assessee By: Sh. Rahul Prabhakar, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2023-24 Arises Against The Addl./Jcit(A)-1, Lucknow’S Din & Order No. Itba/Apl/S/250/2024-25/1074704556(1) Dated 19.03.2025, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rahul Prabhakar, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 115BSection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 3188/Del/2025 : Asstt. Year: 2023-24 Sujata Kohli, Vs DCIT, 10, Gagan Vihar (Main), Circle-67(1), Delhi-110051 Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABHPK0487H Assessee by: Sh. Rahul Prabhakar, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.07.2025 Date of Pronouncement: 23.07.2025 ORDER This assessee’s appeal for Assessment Year 2023-24 arises against the Addl./JCIT(A)-1, Lucknow’s DIN & order No. ITBA/APL/S/250/2024-25/1074704556(1) dated 19.03.2025, in proceeding…

Manish Kumar Singh, Delhi vs. ITO, Del-W-(73)(1), Delhi

Appeal is allowed

ITA 2298/DEL/2025[2021-22]Status: DisposedITAT Delhi03 Jun 2025AY 2021-22

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 115BSection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2021-22 Vs. Income Tax Officer, Sh. Manish Kumar Singh, 415/7, Ashok Mohalla, Del-W-(73)(1), Nangloi, Delhi Delhi PAN :BBJPS5592Q (Appellant) (Respondent) Assessee by Sh. Deepak K Bisht, Adv. Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(a)- 1, Mumbai’s DIN and order no. ITBA/APL/S/250/2024- 25/1073…

Arun Kumar Sharma, Delhi vs. ITO, CPC Delhi

Appeal is allowed

ITA 1563/DEL/2025[2023-24]Status: DisposedITAT Delhi03 Jun 2025AY 2023-24

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 115BSection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2023-24 Vs. Income Tax Officer, Sh. Arun Kumar Sharma, D-35, Pocket-IV, Delhi Mayur Vihar, Delhi PAN :AATPS4705P (Appellant) (Respondent) Assessee by Sh. S.P. Gogia, Adv. Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Pune’s DIN and order no. ITBA/APL/S/250/2024- 25/1072178093(1), dated 15.01.…

Pukhraj Singh Gujral, Chandigarh vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 637/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh16 Apr 2025AY 2022-23

Bench: Final Hearing

For Appellant: Shri Yogesh Monga, C.A (Virtual)For Respondent: Dr Ranjeet Kaur, Sr. DR

Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 637 /Chd/2024 िनधा"रण वष" / Assessment Year : 2022-23 Pukhraj Singh Gujral The CPC बनाम 1528, Sector 36D, Bengaluru Chandigarh "थायी लेखा सं./PAN NO: AALCS8303C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Yogesh Monga, C.A (Virtual) राज"व क" ओर से/ Revenue by : Dr Ranjeet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 03/04/2025 उदघोषणा क" तारीख/Date of Pronouncement : 16/04/2025 आदेश/Order PER LALIET KUMAR, J.M This…

Rahul Khindri, Amritsar vs. Income Tax Officer Ward-1 (1), Amritsar

In the result, Assessee’s appeal is allowed

ITA 37/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., Cpc, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./Pan No: Apfpk9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Rohit Kapoor, Ca रधजस्व की ओर से/ Revenue By : Mrs. Neelam Sharma, Sr.Dr सुिवधई की तधरीख/Date Of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement : 10.03.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 31.07.2023 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi. 2. Grounds Of Appeal Are As Under:- 1. That The Ld. C1T(A) Vide Order U/S 250(6) Dated 31.07.2023 Has Erred In Confirming The Action Of The Ao In Not Providing The Benefit Of Lower Tax As Per Section 115Bac Due To The Fact That Form 10 Ie Was Not Filed Before The Due Date Of Filing Of Return U/S 139(1) I.E. 31.12.2021. 37-Asr-2024 Rahul Khindri, Amritsar 2

For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr.DR

Section 115BSection 139(1)Section 143(1)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., CPC, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./PAN NO: APFPK9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee by : Shri Rohit Kapoor, CA रधजस्व की ओर से/ Revenue by : Mrs. Neelam Sharma, Sr.DR सुिवधई की तधरीख/Date of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date of Pronouncem…

Shrikant Joshi, Jaipur vs. ITO, Ward 1(1), Jaipur

Appeal is allowed and impugned order passed by ld

ITA 971/JPR/2024[2023-24]Status: DisposedITAT Jaipur11 Dec 2024AY 2023-24

Bench: This Appellate Tribunal While Challenging Order Dated 17.05.2024 Passed By Ld. Commissioner Of Income Tax (Appeal), Passed U/S 250 Of Income Tax Act, 1961 (In Short ‘The Act’). The Matter Pertains To The Assessment Year 2023-24. As Claimed In The Itr, The Assessee Was In The Business Of Real Estate & Renting

For Appellant: Shri Utkarsh Mishra, CAFor Respondent: MS. Anita Rinesh, JCIT-Sr. DR

Section 115BSection 143(1)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k- BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 971/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2023-24 cuke Shrikant Joshi ITO, Vs. D-40, Madho Singh Circle Bani Park, Ward 1(1), Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGXPJ 5609 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Utkarsh Mishra, CA jktLo dh vksjls@Revenue by: MS. An…