Section 115BAB of the Income Tax Act

The decision most relied on for Section 115BAB is Kumar Jagdish Chandra Sinha v. CIT (220 ITR 67), cited in 23 of the 32 judgments on BharatTax that turn on this section.

Leading authorities on Section 115BAB

Kumar Jagdish Chandra Sinha v. CIT
220 ITR 67 · 1996 · Supreme Court
23
citing judgments
Royal Led Equipments (P.) Ltd. v. Chief Commissioner of Income-tax
174 Taxmann.com 61 · 2025 · High Court
6
citing judgments
A.C. Surgipharma (P.) Ltd. v. DCIT
157 Taxmann.com 360 · 2023 · High Court
5
citing judgments
Pr.CIT v. Fastner Commodeal (P.) Ltd.
172 Taxmann.com 573 · 2025 · High Court
5
citing judgments
740 (Ahmedabad Tribu) Sunpack Barrier Films (P.) Ltd. v. A.Director of Income Tax
162 Taxmann.com 200 · 2024 · Reported
3
citing judgments

Judgments on Section 115BAB

GFCL EV PRODUCTS LIMITED,GHOGHAMBA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BARODA

In the result, the appeal of the assessee is allowed…”

ITA 277/AHD/2026[2023-24]Status: DisposedITAT Ahmedabad07 Apr 2026AY 2023-24

Bench: Dr. B.R.R. Kumar, Vice-Gfcl Ev Products Limited The Assistant Vs. 16/3,26 & 27, Village Commissioner Of Ranjitnagar, Ghoghamba, Income Tax, Panchmahals, Circle-1(1)(1), Panchmahal – 389380 Vadodara. [Pan : Aajcg4540K] (Appellant) .. (Respondent) Appellant By : Shri Bandish Soparkar, A.R. Respondent By: Shri Arvind Kumbhare, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 07.04.2026

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Arvind Kumbhare, Sr. DR
Section 115BSection 143(1)Section 143(1)(a)Section 143(1)(b)

FERRANZA ELECTRIC VEHICLE PRIVATE LIMITED,FARIDABAD vs. DCIT, FARIDABAD

In the result, appeal filed by the assessee is allowed

ITA 5454/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Feb 2026AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Sh. Rahul Agarwal, Adv &For Respondent: Ms.Harpreet Kaur Hansra, Sr. DR
Section 115BSection 139(1)Section 139(5)Section 139(9)Section 143(1)Section 154

SATARA ENGINEERING PROJECTS AND EQUIPMENTS PRIVATE LIMITED,SATARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SATARA, SATARA

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

ITA 2450/PUN/2025[2024-25]Status: DisposedITAT Pune06 Jan 2026AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2450/Pun/2025 Assessment Year : 2024-25

For Appellant: Shri Ashwani Kumar &For Respondent: Shri Ganesh B. Budruk
Section 115BSection 139(1)Section 143(1)Section 250

VIRAJ SOLAR MAHARASHTRA PRIVATE LIMITED,ANDHERI EAST WEST FLYOVERMUMBA vs. ITO 8(3)(1),MUMBAI, AAYAKAR BHAWAN,MUMBAI

In the result, the appeal being ITA No

ITA 5525/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Jan 2026AY 2021-22

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Viraj Solar Maharashtra Private Limited Ito, 8(3)(1), Mumbai 406, Hubtown Solaris, N.S. Phadke Marg, Vs Aayakar Bhawan, Mumbai, Andheri East West Flyover, Mumbai, Maharashtra. Maharashtra-400069. [Pan:Aadvc 4415 A] Appellant / Assessee Respondent / Revenue

Section 144C(13)Section 254(1)Section 270A

RAMBALRAAM CHAINSS PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER WARD 1(1)(1), AGRA, AGRA

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

ITA 315/AGR/2025[2023-24]Status: DisposedITAT Agra19 Nov 2025AY 2023-24

Bench: Shri M. Balaganesh(Through Virtual Hearing) Rambalraam Chainss Pvt. Ltd, Vs. Ito, 1/98 & 1/99, Kasera Bazar, Ward-1(1)(1), Johari Bazar, Agra Fort- Agra 282003, Agra (Appellant) (Respondent) Pan: Aakcr0768H Assessee By : Shri S. C. Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 19/11/2025

For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 234B

VAPCO PACKAGING INDUSTRIES PRIVATE LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

The appeal of the Assessee stands allowed

ITA 1116/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh31 Oct 2025AY 2024-25

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 1116/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 Vapco Packaging बनाम Dcit, Industries Private Circle 1, Limited, Chandigarh Plotno. 807, Industrial Area, Phase 2, Chandigarh

For Appellant: Shri B.M.Monga, Shri RohitFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 115B

JINDAL CEMENT INDUSTRIES PVT. LTD. (FORMERLY KNOWN AS JINDAL PANTHER CEMENT PVT. LTD.),NEW DELHI vs. INCOME TAX OFFICER, WARD 13(3), NEW DELHI

Appeal is dismissed

ITA 6153/DEL/2025[2024-25]Status: DisposedITAT Delhi30 Oct 2025AY 2024-25

Bench: Sh. Satbeer Singh Godaraita No. 6153/Del/2025 : Asstt. Year : 2024-25 Jindal Cement Industries Pvt. Ltd. Vs Income Tax Officer, (Formerly Known As Jindal Panther Ward-13(3), Cement Pvt. Ltd.), Dsm 648, 6Th New Delhi-110002 Floor, Dlf Towers, Najafgarh Road, Shivaji Marg, New Delhi-110015 (Appellant) (Respondent) Pan No. Aadcw0091M Assessee By: Sh. Salil Kapoor, Adv. & Sh. Sumit Lalchandani, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Manoj Kumar, Sr. DR
Section 115Section 115BSection 143(1)Section 154Section 24

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD, HYDERABAD vs. MYTRAH VAYU (GUJARAT) PRIVATE LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 690/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad28 Oct 2025AY 2014-15

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Prathvi Raj Meena, CIT.DRFor Respondent: Shri Ravi Bharadwaj V & Shri
Section 250Section 56(2)Section 56(2)(vii)

ACIT, CIRCLE-3, THANE, ASHAR, IT PARK, THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

ITA 4327/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

D.C. TELETRONICS PRIVATE LIMITED,VADODARA vs. DCIT, CIRCLE - 1(1)(1), VADODARA

In the result, appeal filed by the assessee is allowed

ITA 1417/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

For Appellant: Shri Prateek Jain, ARFor Respondent: Shri Nitin Kulkarni, Sr.DR
Section 115BSection 143(1)Section 250

SIDHE PETROCHEMICALS P LTD,NEW DELHI vs. ITO WARD-49(1), DELHI

In the result, appeal of the assessee is allowed

ITA 4081/DEL/2024[2023-24]Status: DisposedITAT Delhi19 Sept 2025AY 2023-24

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2023-24] M/S. Sidhe Petrochemicals Vs Ddit, (P.) Ltd., 63, Rama Marg, Cc, Bengaluru New Delhi-110015. Ito, Ward-49(1), Pan-Abecs6259D Delhi Appellant Respondent Appellant By Shri Lalit Mohan, Ca & Shri Ankit Kumar, Adv. Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025

Section 115BSection 143(1)Section 143(3)Section 250

RAHEE STEEL TECH PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 1, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1418/KOL/2024[2023-2024]Status: DisposedITAT Kolkata12 Sept 2025AY 2023-2024

Bench: The Assessing Officer On 10.1.2024, Therefore, The Action Of Ao (Cpc) Is Not Correct & Cannot Be Sustained & So Also The Order Of The Ld Cit(A). The Above View Finds Support From The Decision Of Hon’Ble Gujarat High Court In The Case Of Royal Led Equipment (P) Ltd Vs Ccit (2025) 174 Taxmann.Com 61 (Gujarat), Wherein, The Hon’Ble High Court Has Held As Under:

Section 10BSection 11Section 115BSection 119(2)(b)Section 139(1)Section 143(1)

AVAADA SATARAMH PRIVATE LIMITED,NOIDA GAUTAM BUDHA NAGAR,UP vs. ITO 5(1)(1) G BUDH NAGAR, NOIDA, UP

In the result, the appeal being ITA No

ITA 4916/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Sept 2025AY 2021-22

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 115BSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153

AVAADA SUSTAINABLE RJPROJECT PRIVATE LIMITED,GAUTAM BUDHA NAGAR, UP vs. ITO 5 (1)(1), G BUDH NAGAR, NOIDA, UP

In the result, the appeal being ITA No

ITA 4884/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Sept 2025AY 2021-22

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri S.K. Jadhav, CIT DR
Section 115BSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153

SRI. KRISHNA SPINNING AND WEAVING MILLS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-6(1)(1), BANGALORE

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

ITA 852/BANG/2025[2023-24]Status: DisposedITAT Bangalore22 Aug 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2023-24 M/S. Sri Krishna Spinning & Weaving Mills Vs. Dcit, Pvt. Ltd., Central Circle – 6(1)(1), No.1, Subramanyapura, Bangalore. Bangalore – 560 061. Pan : Aabcs 7730 F Appellant Respondent Assessee By : Ms. Megha, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 20.08.2025 Date Of Pronouncement : 22.08.2025

For Appellant: Ms. Megha, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 115BSection 143(1)

AALIDHRA TEXFAB PRIVATE LIMITED,SURAT vs. CPC CURRENT JURISDICTION- DCIT,CIRCLE 1(1)(1),SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 153/SRT/2025[2023-24]Status: DisposedITAT Surat19 Aug 2025AY 2023-24

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.153/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Aalidhara Texfab Pvt. Ltd., Vs. Cpc, 2, Functional Estate, New Industrial Current Jurisdiction: Estate, Road No.6, Udhna, Surat – Dcit, Circle – 1(1)(1), 394210, Gujarat Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasca8215E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/07/2025 Date Of Pronouncement 19/08/2025

Section 115BSection 143(1)Section 250

GREENOVOC SPECIALTY COATINGS PRIVATE LIMITED ,NAVI MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 15(1)(2), MUMBAI, MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 3284/MUM/2025[2024-25]Status: DisposedITAT Mumbai25 Jul 2025AY 2024-25

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 115BSection 143(1)

JAI BARBAREEK DEV SNACKS PRIVATE LIMITED,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, BHILAI

In the result, appeal of the assessee in ITA No

ITA 381/RPR/2025[2024-25]Status: DisposedITAT Raipur23 Jul 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos. 380 & 381/Rpr/2025 "नधा"रण वष" /Assessment Years : 2023-24 & 2024-25 Jai Barbareek Dev Snacks Private Limited Plot No.644, Kumhari, Kumhari S.O, Kandarka, Durg-490 042 (C.G.) Pan: Aafcj6128E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139

JAI BARBAREEK DEV SNACKS PRIVATE LIMITED,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, BHILAI

In the result, appeal of the assessee in ITA No

ITA 380/RPR/2025[2023-24]Status: DisposedITAT Raipur23 Jul 2025AY 2023-24

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos. 380 & 381/Rpr/2025 "नधा"रण वष" /Assessment Years : 2023-24 & 2024-25 Jai Barbareek Dev Snacks Private Limited Plot No.644, Kumhari, Kumhari S.O, Kandarka, Durg-490 042 (C.G.) Pan: Aafcj6128E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139

GREEN INFRA WIND FARM ASSET LTD.,GURUGRAM vs. ACIT, CIRCLE 10(2), NEW DELHI

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

ITA 930/DEL/2020[2016-17]Status: DisposedITAT Delhi04 Jul 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2016-17] Green Infra Wind Farm Asset Ltd., Vs Acit, 5Th Floor, Tower C, Building No.8, Circle-10(2), Dlf Cyber City, Gurugram, New Delhi. Haryana-122002. Pan-Aaecg4080H Appellant Respondent Appellant By Shri Vartik Chokshi, Ca & Shri Biren Shah, Ca Respondent By Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing 23.04.2025 Date Of Pronouncement 04.07.2025 Order

Section 115JSection 143(3)Section 250

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