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“Section 168(1)(b)”

Section References (mined)Section 168Section 168(1)(b)5 judgments

The decision most relied on for Section 168(1)(b) is ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia (138 ITR 391), cited in 34 judgments on BharatTax.

Leading authorities on Section 168(1)(b)

ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia
138 ITR 391 · 1982 · High Court
34
citing judgments

An appellate tribunal ought to remand a matter rather than set aside assessments entirely when jurisdiction is in question.

Judgments citing Section 168(1)(b)

Estate of Pallonji Shapoorji Mistry, Mumbai vs. Deputy Director of Income Tax, Bengaluru

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

ITA 9185/MUM/2025[2024-25]Status: DisposedITAT Mumbai26 Mar 2026AY 2024-25

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ninad PatadeFor Respondent: Shri Hemanshu Joshi, SR. DR
Section 143(1)Section 168Section 168(1)(b)Section 199Section 250

Executor” of the assessee Estate. For the year under consideration, the assessee filed the return of income as an Association of Persons under section 168(1)(b) of the Act on 29/07/2024, declaring a total income of INR 78,07,290 and claimed credit

Estate of Nalini Manilal, Mumbai vs. ITO Ward 20(1)(1), Mumbai

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

ITA 2412/MUM/2025[2024-25]Status: DisposedITAT Mumbai31 Jul 2025AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2024-25 Estate Of Nalini Manilal, Ito 20(1)(1), 57, Naiman Bhavan, Vinay Shah Piramal Chambers, Vs. Marg, Nariman Point, S.O. Mumbai-400012. Mumbai-400021. Pan No. Aaaae 0475 E Appellant Respondent

For Appellant: Mr. Asif Karmali, Sr. DRFor Respondent: Mr. Bhupendra Shah, CA
Section 168Section 168(1)Section 168(1)(b)Section 168(2)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI

Executors of the Estate of Late Boman Maneckji Mirza, Hyderabad vs. Income Tax Officer, Ward-5(1), Hyderabad

In the result, appeals of the assessee for the assessment years 2021-

ITA 503/HYD/2024[2023-24]Status: DisposedITAT Hyderabad23 Sept 2024AY 2023-24

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.501-503/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22, 2022-23 & 2023-24) Executors Of The Estate Of Late Boman/ Vs. Income Tax Officer Maneckji Mirza Ward-5(1) Hyderabad Hyderabad [Pan : Aabae6947N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri D.Praveen, Dr

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 168

this Tribunal in the case of Estate of Late Harkishin Bhojraj Chanrai Vs. DCIT in ITA No.2324/Mum/2021 dated 29.06.2022 and submitted that under section 168(1)(b) of the Act, the income has to be charged to tax as per normal slab rates applicable to an individual assessee

Executors of the Estate of Late Boman Maneckji Mirza, Hyderabad vs. Income Tax Officer, Ward-5(1), Hyderabad

In the result, appeals of the assessee for the assessment years 2021-

ITA 502/HYD/2024[2022-23]Status: DisposedITAT Hyderabad23 Sept 2024AY 2022-23

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.501-503/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22, 2022-23 & 2023-24) Executors Of The Estate Of Late Boman/ Vs. Income Tax Officer Maneckji Mirza Ward-5(1) Hyderabad Hyderabad [Pan : Aabae6947N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri D.Praveen, Dr

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 168

this Tribunal in the case of Estate of Late Harkishin Bhojraj Chanrai Vs. DCIT in ITA No.2324/Mum/2021 dated 29.06.2022 and submitted that under section 168(1)(b) of the Act, the income has to be charged to tax as per normal slab rates applicable to an individual assessee

Executors of the Estate of Late Boman Maneckji Mirza, Hyderabad vs. Income Tax Officer, Ward-5(1), Hyderabad

In the result, appeals of the assessee for the assessment years 2021-

ITA 501/HYD/2024[2021-22]Status: DisposedITAT Hyderabad23 Sept 2024AY 2021-22

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.501-503/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22, 2022-23 & 2023-24) Executors Of The Estate Of Late Boman/ Vs. Income Tax Officer Maneckji Mirza Ward-5(1) Hyderabad Hyderabad [Pan : Aabae6947N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri D.Praveen, Dr

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 168

this Tribunal in the case of Estate of Late Harkishin Bhojraj Chanrai Vs. DCIT in ITA No.2324/Mum/2021 dated 29.06.2022 and submitted that under section 168(1)(b) of the Act, the income has to be charged to tax as per normal slab rates applicable to an individual assessee

Section 168(1)(b) — 5 case laws | BharatTax