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“advance tax”

Chapter XVII - Collection & Recovery (Advance tax)Chapter XVII-CSection 2(1) / Chapter XVII-C / ITR Schedule IT1,785 judgments

The decision most relied on for advance tax is Bajaj Tempo Ltd. v. CIT (196 ITR 188), cited in 289 judgments on BharatTax.

Leading authorities on advance tax

Bajaj Tempo Ltd. v. CIT
196 ITR 188 · 1992 · Supreme Court
289
citing judgments

Provisions in taxing statutes that grant incentives, concessions, or exemptions for promoting economic growth and industrialization must be interpreted liberally and purposively. Any restrictions placed on such provisions should also be construed reasonably to advance their objective, not frustrate it.

DIT v. GE Packaged Power Inc.
373 ITR 65 · 2015 · High Court
199
citing judgments

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

Sreenivas Charitable Trust v. Dy. CIT
280 ITR 357 · 2006 · High Court
182
citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Pradip Kumar Malhotra v. CIT
338 ITR 538 · 2011 · High Court
152
citing judgments

Section 2(22)(e) of the Income Tax Act, which addresses deemed dividends, does not apply to loans or advances provided by a company to its shareholders if these transactions occur in the normal course of business, are driven by business expediency, or are made in consideration of a benefit conferred upon the company by the shareholder. Conversely, gratuitous loans or advances given to shareholders fall within the purview of this section.

DIT v. NGC Network Asia LLC
313 ITR 187 · 2009 · High Court
144
citing judgments

Where a duty is cast on the payer to deduct and pay tax at source under Section 195, the payee-assessee cannot be levied interest under Section 234B for failure to pay advance tax if the payer defaults on its TDS obligation. This principle may also extend to interest under Section 234C.

Topman Exports v. CIT
342 ITR 49 · 2012 · Supreme Court
121
citing judgments

Export incentives, such as DEPB (Duty Entitlement Pass Book) and advance license benefits, constitute income taxable on an accrual basis under Section 28 of the Income-tax Act. Profit arising on the transfer of DEPB is not eligible for deduction under Section 80HHC.

CIT v. Creative Dyeing & Printing Pvt. Ltd.
318 ITR 476 · 2009 · High Court
119
citing judgments

Genuine trade advances or amounts advanced for bona fide business transactions, driven by commercial expediency, do not fall within the definition of deemed dividend under section 2(22)(e) of the Income-tax Act.

CIT v. Raj Kumar
318 ITR 462 · 2009 · High Court
119
citing judgments

Genuine trade advances made by a company in the ordinary course of business to a shareholder do not fall within the definition of deemed dividend under Section 2(22)(e) of the Income-tax Act.

Judgments citing advance tax

Avana Global Fzco, Mumbai vs. Deputy Commissioner of Income Tax (International Tax)-1(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 1788/MUM/2025[2022-23]Status: DisposedITAT Mumbai29 Sept 2025AY 2022-23

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2022-2023 Avana Global Fzco Deputy Commissioner Of Unit No.2002-2004, 2201- Income-Tax (International Tax) 2204 & 2103, 20Th, 21St & – 1(1)(2), Mumbai 22Nd Floor, Building Q 2, Aurum Q Parc Gen 4/1, Vs. Tic, Ghansoli, Thane Belapur Road, Navi Mumbai – 400701. (Pan: Aadcb4021A) (Appellant) (Respondent) Present For: Assessee : Shri Dhanesh Bafna A/W. Shri Hardik Nirmal & Ms. Hinal Shah, Ca Revenue : Shri Satya Pal Kumar, Cit Dr Date Of Hearing : 21.08.2025 Date Of Pronouncement : 29.09.2025 O R D E R

For Appellant: Shri Dhanesh Bafna a/w. Shri Hardik Nirmal and Ms. Hinal Shah, CAFor Respondent: Shri Satya Pal Kumar, CIT DR
Section 143(3)Section 144Section 144C(5)Section 153Section 44B

interest of Rs. 4,50.43.438 under section 234B of the IT Act despite the fact that the Appellant was not liable to pay any advance tax on the basis of 100% Double Income-tax Relief Certificate issued by the learned DCIT(IT). (12). On the facts and circumstances

Joint Commissioner of Income Tax, Subhash Road Dehadun vs. M/S Times Square, Sahastradhara Road

Appeal of the Revenue is dismissed

ITA 42/DDN/2025[2017-18]Status: DisposedITAT Dehradun26 Sept 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 250Section 43CSection 69A

ITA No.42/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI

Pranay Mahajan Welfare Trust, Amritsar vs. Income Tax Officer- Ward 2(1), Amritsar

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

ITA 461/ASR/2024[2023-2024]Status: DisposedITAT Amritsar26 Sept 2025AY 2023-2024

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

this case has been filed by Sh. Anurag Mahajan (PAN: AFMPM 0392N) as Pr. Officer who has paid income tax of Rs.27 lakhs (advance tax) and further tax of Rs.7.8 lakhs as self-assessment tax which proves that Sh. Anurag Mahajan is having taxable income. 20. Now, in course

Pranay Mahajan Welfare Trust, Amritsar vs. Income Tax Officer Ward -2(1), Amritsar

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

ITA 460/ASR/2024[2022-2023]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-2023

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

this case has been filed by Sh. Anurag Mahajan (PAN: AFMPM 0392N) as Pr. Officer who has paid income tax of Rs.27 lakhs (advance tax) and further tax of Rs.7.8 lakhs as self-assessment tax which proves that Sh. Anurag Mahajan is having taxable income. 20. Now, in course

Pranay Mahajan Welfare Trust, Amritsar vs. Income Tax Officer Ward 2(1), Amritsar

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

ITA 459/ASR/2024[2019-2020]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-2020

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

this case has been filed by Sh. Anurag Mahajan (PAN: AFMPM 0392N) as Pr. Officer who has paid income tax of Rs.27 lakhs (advance tax) and further tax of Rs.7.8 lakhs as self-assessment tax which proves that Sh. Anurag Mahajan is having taxable income. 20. Now, in course

Pranay Mahajan Welfare Trust, Amritsar vs. Income Tax Officer Ward-2(1), Amritsar

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

ITA 458/ASR/2024[2015-2016]Status: DisposedITAT Amritsar26 Sept 2025AY 2015-2016

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

this case has been filed by Sh. Anurag Mahajan (PAN: AFMPM 0392N) as Pr. Officer who has paid income tax of Rs.27 lakhs (advance tax) and further tax of Rs.7.8 lakhs as self-assessment tax which proves that Sh. Anurag Mahajan is having taxable income. 20. Now, in course

Pranay Mahajan Welfare Trust, Medical Enclave vs. Income Tax Officer Ward -2(1), Amritsar

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

ITA 457/ASR/2024[2014-2015]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-2015

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

this case has been filed by Sh. Anurag Mahajan (PAN: AFMPM 0392N) as Pr. Officer who has paid income tax of Rs.27 lakhs (advance tax) and further tax of Rs.7.8 lakhs as self-assessment tax which proves that Sh. Anurag Mahajan is having taxable income. 20. Now, in course

Ideaforge Technology Ltd, Mahape vs. ACIT, Circle 15(2)(1), Mumbai

The appeal of the assessee is allowed

ITA 867/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriआयकर अपील सं./Ita No. 867/Mum/2025 (निर्धारण वर्ा / Assessment Year: 2017-18) Ideaforge Technology V/S. Assistant Commissioner Ltd. बिधम Of Income Tax, Circle El-146, Ttc Industrial 15(2)(1), Mumbai Area, Electronic Zone, Room No. 357, 3Rd Floor, Midc, Mahape, Navi Aayakar Bhavan, Maharshi Mumbai Karve Road, Mumbai 400020 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No: Aabci6495B Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee By: Shri Subodh Ratnaparkhi Shri. Leyaqat Ali Aafaqui (Sr Dr) रधजस्व की ओर से /Revenue By: सुिवधई की िधरीख / Date Of Hearing 22.08.2025 घोर्णध की िधरीख/Date Of Pronouncement 26.09.2025 आदेश / O R D E R Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 11.12.2024, Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year [A.Y.] 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: “On The Facts & In Law, 1. The Hon. Cit(A) Erred In Upholding The Action Of The Id Ao In Making Addition Of Rs. 6,60,02,100/- By Relying Upon The Provisions Of Section 56(2)(Viib) Of The It Act, 1961 On The Ground That The Consideration Received By The Appellant For Issue Of P A G E | 2

For Appellant: Shri Subodh Ratnaparkhi
Section 143(3)Section 250Section 56(2)(viIb)Section 56(2)(viib)

value of the assets in the balance-sheet as reduced by any amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act and any amount shown in the balance-sheet ... apart towards depreciation; (iv)any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act, to the extent of the excess

Ashish Shashikant Choksi, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

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

ITA 1400/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Sept 2025AY 2019-20

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2019-2020 Ashish Shashikant Choksi, Asst. Cit Central Circle-6(2), 58, Presidency Society, Mangalik, Room No. 450, 4Th Floor, Kautilya 7Th N S Road, Jamnabhai School, Vs. Bhavan, C-41 To C-43, G Block, Jvpd Scheme, Juhu, Vile Parle Kurla Complex, Bandra (East), West, Mumbai-400051. Mumbai-400049. Pan No. Aebpc 1539 B Appellant Respondent

For Appellant: Mr. Surendra Mohan, Sr. DRFor Respondent: Mr. Ajay R. Singh
Section 132Section 139(5)Section 69A

other sources dated 31.07.2020. Further, it is submitte dated 31.07.2020. Further, it is submitted that your appellant d that your appellant had paid the advance tax amounting to Rs. 72,81,000/ had paid the advance tax amounting to Rs. 72,81,000/ had paid the advance tax amounting

Dy. Commissioner of Income Tax (Central)-2, Indore vs. Java Builders Pvt Ltd(Formerly Java Foods Pvt Ltd), Indore

Appeal is dismissed being devoid of any merit

ITA 279/IND/2024[2017-18]Status: DisposedITAT Indore25 Sept 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2017-18 Dy. Commissioner Of Java Builders Pvt. Ltd. Income-Tax (Central)-2 (Formerly Java Foods Pvt. Ltd.), 16, Khajarana Square, बनाम/ Ghanshyam Castle, Vs. Opposite Subh Labh, Indore (Revenue/Appellant) (Assessee/Respondent) Pan: Aaccj5636L Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Ms. Richa Parwal, Ar Date Of Hearing 23.09.2025 Date Of Pronouncement 25.09.2025

Section 115BSection 132Section 133ASection 139(4)Section 143(3)Section 153ASection 271ASection 69B

diary of loans and advances given to different parties. The surrendered income was duly recorded in books of account on 10.03.2017 and full advance tax was also paid. Thereafter, search proceedings u/s 132 of the Act were initiated in the case of appellant on 25.03.2017 and were concluded

M/S Spearsearch Solutions, New Delhi vs. Income Tax Officer, New Delhi

ITA 3216/DEL/2025[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 194Section 201Section 201(1)Section 250Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C' NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Assistant Commissioner of Income Ta, Jaipur vs. Shri Nath Corporation, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

applies, the amount of tax sought to be evaded shall be the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148.] Accordingly as there ... lays down in any case to which Explanation 3 applies, means the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self assessment tax paid before the issue of notice under section 148. However

Assistant Commissioner of Income Tax, Jaipur vs. Jitendra Kumar Agarwal, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a
Section 133ASection 271(1)(c)

applies, the amount of tax sought to be evaded shall be the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section ... lays down in any case to which Explanation 3 applies, means the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self assessment tax paid before the issue of notice under section 148. However

Assistant Commissioner of Income-Tax, Jaipur vs. Royal Jewellers, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

applies, the amount of tax sought to be evaded shall be the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148.] Accordingly as there ... lays down in any case to which Explanation 3 applies, means the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self assessment tax paid before the issue of notice under section 148. However

Prasanna Prabhakaran L/H of Late Vasava Panicker Prabhakaran Kavintavadakkadath, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

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

ITA 1741/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2013-14

Section 147Section 148

that deceased assessee had no taxable income and hence, he is neither liable to file the return of income nor liable to pay any advance tax. 4. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals

Manju Agarwal, Gwalior vs. Income Tax Officer, Ward 1(2), Gwalior

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

ITA 16/AGR/2025[2017-18]Status: DisposedITAT Agra23 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manju Agarwal, Vs. Income Tax Officer, W/O. Sameer Agarwal, Ward-1(2), Near Surya Tower, Old Gwalior High Court Road, Gwalior (Appellant) (Respondent) Pan: Afepa7981H Assessee By : Shri Ashok Vijaywargiya, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Ashok Vijaywargiya, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 133(6)Section 144Section 249(4)(b)

assessee as unadmitted by applying the provisions of section 249(4)(b) of the Act, stating that assessee had not deposited the advance tax. 4. Before me, the Learned AR submitted that assessee was issued two PANs and return of income was furnished by the assessee with new PAN. However

Allied Construction Company, Malad vs. Income Tax Officer - 30 (1) (1), Bandra

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

ITA 4121/MUM/2025[2012-13]Status: DisposedITAT Mumbai23 Sept 2025AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2012-13 M/S. Allied Construction Ito-30(1)(1), Company, C-13, 5Th Floor, 4&5, Sai Zarukha Vs. Pratyakshakar Bhavan, B.J. Patel Road, Bandra East, Malad (West), Mumbai-400051. Mumbai-400064. Pan : Aapfa8255N (Appellant) (Respondent) Assessee By : Shri Jose Pulikkoden Revenue By : Shri Surendra Mohan, Sr.Dr

For Appellant: Shri Jose PulikkodenFor Respondent: Shri Surendra Mohan, Sr.DR
Section 133ASection 271(1)(c)

case, the learned CIT(A) ought to have exercised judicial discretion in favour of the Appellant, particularly in light of the voluntary disclosure, substantial advance tax paid, and the absence of any concealment detected independently by the Revenue. 11.The Appellant craves leave to add, alter, amend or withdraw

M/S. Shring Construction Company Pvt. Ltd., Dehradun vs. ACIT, Muzaffarnagar

In the result, appeal of the assessee is partly allowed

ITA 3308/DEL/2017[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal{ M/S Shring Construction Asst. Cit, Company Pvt. Ltd., Circle-2, D-245, Nehru Colony, Vs. Muzaffar Nagar. Haridwar Road, Dehradun. Pan:Aabcr4560L (Appellant) (Respondent) Assessee By Shri Ankit Gupta, Adv. Department By Shri Narpat Singh, Sr. Dr Date Of Hearing 26.06.2025 Date Of Pronouncement 19.09.2025

Section 143(2)Section 143(3)Section 250Section 40Section 40A(3)Section 68

charged as the appellant could not have foreseen the disallowances/additions made and could not have included the same in current income for payment of Advance tax. The interest charged under various sections is also wrongly worked out. 12. The appellant craves leave to add, amend, alter and or modify

M/S. Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd), Mumbai vs. Dy Comm of Income Tax- Central Circle-7(2), Mumbai

In the result the appeal filed by the revenue stands

ITA 321/MUM/2023[2011-12]Status: DisposedITAT Mumbai17 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

jurisdictional High Court and also the coordinate bench of this Tribunal have held that, the assessee was not liable to pay advance tax in case of MAT computed u/s 115JB of the Act, in the years prior to the judgment of the Hon'ble Supreme Court in the case

Patanjali Foods Ltd (Formerly Known As Ruchi Soya Industries Ltd), Mumbai vs. Dy Comm of Income Tax-Central Circle-7(2), Mumbai

In the result the appeal filed by the revenue stands

ITA 319/MUM/2023[2007-08]Status: DisposedITAT Mumbai17 Sept 2025AY 2007-08

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 143(3)Section 153ASection 250Section 37(1)

jurisdictional High Court and also the coordinate bench of this Tribunal have held that, the assessee was not liable to pay advance tax in case of MAT computed u/s 115JB of the Act, in the years prior to the judgment of the Hon'ble Supreme Court in the case