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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

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

ITA 1556/KOL/2025[2021-22]Status: DisposedITAT Kolkata19 Nov 2025AY 2021-22
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

Shree Ramchandra Ingot India Pvt Ltd., ORDER PER: RAJESH KUMAR, AM These are cross appeals filed by the assessee as

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1555/KOL/2025[2020-21]Status: DisposedITAT Kolkata19 Nov 2025AY 2020-21

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1554/KOL/2025[2019-20]Status: DisposedITAT Kolkata19 Nov 2025AY 2019-20

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

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

ITA 1553/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-19

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubey

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat or coercion and that

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1552/KOL/2025[2017-18]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-18

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Shree Ramchandra Ingot India Private Limited, Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1551/KOL/2025[2016-17]Status: DisposedITAT Kolkata19 Nov 2025AY 2016-17

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1368/KOL/2025[2016-2017]Status: DisposedITAT Kolkata19 Nov 2025AY 2016-2017

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC - 4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1367/KOL/2025[2021-2022]Status: DisposedITAT Kolkata19 Nov 2025AY 2021-2022

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

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

ITA 1366/KOL/2025[2020-2021]Status: DisposedITAT Kolkata19 Nov 2025AY 2020-2021

Bench: S/Shri & Rajesh Kumar & Pradip Kumar Choubey

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat or coercion and that

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1365/KOL/2025[2019-2020]Status: DisposedITAT Kolkata19 Nov 2025AY 2019-2020

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC - 4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1364/KOL/2025[2018-2019]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-2019

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Shree Ramchandra Ingot India Pvt. Ltd., Kolkata vs. D.C.I.T., CC-4(3), Kolkata

In the result, all six appeals of the assessee are allowed and all six appeals of the revenue are dismissed

ITA 1363/KOL/2025[2017-2018]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-2018

Bench: S/Shriand Rajesh Kumar & Pradip Kumar Choubeyita No.1363/Kol/2025: Assessment Year: 2017-18

For Appellant: Shri Manish Rastogi, AdvFor Respondent: Shri Sanat Kumar Raha, CIT DR
Section 115JSection 132Section 139(1)Section 143(3)Section 147Section 148

offered a summary discloser of income as undisclosed and the department accepted the summary surrender of income and thereafter advance tax for the said surrendered of income was also deposited, but thereafter it was contended by the assessee that the surrender was made under threat

Shell India Markets Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(4), Mumbai

ITA 4828/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Nov 2025AY 2020-21

Bench: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nMS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 270ASection 40Section 92C

tax matters such as disallowance under section 40(a)(ia), mismatch between the tax audit report and the return of income, short grant of advance tax credit, levy of interest under sections 234B and 234D, and initiation of penalty proceedings under section 270A. The grounds, as raised, stand reproduced ... Section 154 of the Act. The Appellant prays that the said disallowance is erroneous, unwarranted and hence, be deleted, 9. Short grant of an advance tax credit of Rs.5,33,124 On the facts and in the circumstances of the case, and in law, the learned Officer-NaFAC has erred

Marelli (India) Private Limited, Gurugram vs. Deputy Commissionar of Income-Tax, Circle 16(1), New Delhi

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

ITA 1136/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Nov 2025AY 2020-21

Bench: Sh. Sudhir Kumar & Sh.Manish Agarwalassessment Year: 2020-21 Marelli (India) Private Limited Vs Deputy Commissioner Of 5Th Floor, Tower 8, Candor Income Tax, Circle 16(1) Teachspace,One Reality Project Cr Building, Delhi It/Ites Sez Village Tikri Sector 48 Gurugram Haryana-122018 Pan No. Aagcm2620K (Appellant) (Respondent)

Section 115BSection 139(1)Section 143(1)Section 234BSection 250

return of income for the A.Y. 2020-21 on 12-01-2021 declaring total income of Rs.26,70,57,030/-. The assessee deposed the advance tax of Rs. 4,85,00,000/- and deducted the tax at sources of Rs. 2,25,41,556/-. The assessee claimed the refund

Pirtpal Singh Brar, Muktsar vs. The Income Tax Officer, Ward-2(2), Muktsar

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 38/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Nov 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 142(1)Section 144Section 147Section 148Section 208Section 249Section 249(4)(b)Section 250Section 69

first appellate authority has dismissed the appeal refusing to admit the appeal for hearing on merits of the case in absence of any advance tax being paid, coupled with the fact that no return of income has been filed by the assessee thereby attracting the provisions of section ... contention of the assesseee is that the ld. first appellate authority should have allowed an opportunity of hearing to explain the non-payment of advance tax while invoking the provisions of section 249(4)(b). 3. The assessee further contended that he has no obligation to pay advance tax

Fakhruddin Bhura, Mumbai vs. ITO, Int Tax Ward 2(2)(1), Mumbai

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

ITA 5562/MUM/2025[2016-17]Status: DisposedITAT Mumbai18 Nov 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Kishore Rajshirkhe, ARFor Respondent: Ms.Kavitha Kaushik (Sr. DR)
Section 147Section 154Section 249(4)(b)

erred in dismissing the appeal, invoking provisions of sec. 249(4)(b) holding that appellant failed to make payment of amount equal to advance tax, without appreciating the facts of the case properly and judiciously. The provisions of sec. 249(4)(b) are not applicable in the present case ... failed to consider the settled position of law and relevant judicial precedents which hold that Section 249(4)(b) applies only when advance tax is legally payable, and mere omission in payment, in the absence of actual liability, cannot render the appeal defective OR liable for rejection

Yadwinder Singh, Chhehrata vs. ITO Ward 5(5), Amritsar, Mall Road Amritsar

The appeal stand allowed for statistical purposes

ITA 52/ASR/2024[2017-18]Status: DisposedITAT Amritsar17 Nov 2025AY 2017-18

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Written SubmissionsFor Respondent: Shri Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 144Section 249(4)(b)

remained non-filer and non-compliant. The Ld. CIT(A), dismissed the appeal on the ground that the assessee did not deposited amount of advance tax as required u/s 249(4)(b). Aggrieved, the assessee is in further appeal before us. 2. In the written submissions, it has been stated ... restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits without raising the issue of payment of advance tax since the liability to pay advance tax would arise only in a case where the assessee has taxable income. The assessee is directed

The Jindva Seva Sahakari Mandli Limited, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 515/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Jindva Seva Sahakari The Income Tax Officer, Vs. Mandli Limited, Ward-1, At & Post-Jindva, Gandhinagar. Ta. Dehgam, District, Gandhinagar-382315. [Pan :Aabat5907 F] (Appellant) .. (Respondent)

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 143(3)Section 210Section 234ASection 263Section 271(1)(c)Section 80P(2)(d)

proceedings initiated may please be quashed. 06. That the appellant has neither committed default of Sec. 210 nor made any default in payment of advance tax and therefore unwanted interest charged u/s.234A 234B and 234C required to be deleted. 07. Your appellant craves leave to add, amend, deleted or alter

Shri Sajid Bashir Khan, Srinagar vs. Income Tax Officer Ward-1, Srinagar

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

ITA 302/ASR/2024[2017-18]Status: DisposedITAT Amritsar14 Nov 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 302/Asr/2024 Assessment Year: 2017-18 Sajid Bashir Khan, Iqbalabad Vs. Ito, Ward (1), Bemina Srinagar, Jammu & Srinagar. Kashmir. [Pan:-Bxxpk6247E] (Respondent) (Appellant) Appellant By Sh. Bashir Ahmad Lone Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 282Section 69A

rejected the appeal without adjudicating on the ground contained in the memorandum of appeal, by refusing to admit the appeal for non-payment of advance tax as per provisions of section 249(4)(b) of the Act. 4. Brief facts of the case are that the assessee has deposited cash ... carried in appeal before the ld. First appellate authority has been dismissed without admitting the said appeal on the issue of non-payment of advance tax coupled with non-submission of return thereby violating the provisions of section 249(4)(b) of the Act. I.T.A. No. 302/Asr/2024 3 Assessment Year

Faurecia Emissions Control Technologies India Private Limited, Chennai vs. Assistant / Deputy Commissioner of Income Tax - Corporate Circle 1(1) Che, Chennai

In the result, the appeal of the assessee is allowed

ITA 1223/CHNY/2025[2023-24]Status: DisposedITAT Chennai14 Nov 2025AY 2023-24

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1223/Chny/2025 Assessment Years: 2023-24 Faurecia Emissions Control Assistant Commissioner Of Technologies India Pvt Ltd, Income Tax, 1St Floor, No.634, Karumuthu Center, Corporate Circle-1(1), Anna Salai, Nandanam, Chennai. Chennai-600 035 [Pan: Aaaca8450F] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Siddhesh Chaugula, C.A. प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 04.09.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.Siddhesh Chaugula, C.AFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139Section 139(9)Section 142Section 143Section 143(1)Section 143(1)(a)

tax 97[, interest and fee], if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, 98[any relief allowable under section 89,] any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under ... return is accompanied by proof of- (i) the tax, if any, claimed to have been deducted 19[or collected] at source 20[***] and the advance tax and tax on self-assessment, if any, claimed to have been paid : 21[Provided that where the return is not accompanied by proof