What is the leading case on Section 115BB of the Income Tax Act?

Om Kumar v. Union of India (2 SCC 386) is the decision most relied on for Section 115BB, cited in 110 judgments.

Which cases are most cited on Section 115BB?

Om Kumar v. Union of India (2 SCC 386) — 110 citing judgments; Government of India v. Indian Tobacco Association (7 SCC 396) — 53 citing judgments; Vijay v. State of Maharashtra & Ors. (6 SCC 286) — 22 citing judgments; AM Shah v. CIT 238 IT12 415 (Guj); GT Vs. Sint. P.K. Koehammu Anna, Peroke (125 ITR 624) — 15 citing judgments; ACIT v. Anand Jaikumar Jain (147 Taxmann.com 125) — 15 citing judgments.

How many judgments are there on Section 115BB?

BharatTax indexes 39 ITAT, High Court and Supreme Court judgments that turn on Section 115BB of the Income Tax Act, 1961.

Section 115BB of the Income Tax Act

The decision most relied on for Section 115BB is Om Kumar v. Union of India (2 SCC 386), cited in 110 of the 39 judgments on BharatTax that turn on this section.

Leading authorities on Section 115BB

Om Kumar v. Union of India

2 SCC 386 · 2001 · Reported

110

citing judgments

Government of India v. Indian Tobacco Association

7 SCC 396 · 2005 · Reported

citing judgments

Beneficial statutes, especially procedural provisions, can be given retrospective effect if they are enacted for the benefit of the community as a whole, applying the doctrine of fairness, even without an explicit retrospective provision.

Vijay v. State of Maharashtra & Ors.

6 SCC 286 · 2006 · Reported

citing judgments

AM Shah v. CIT 238 IT12 415 (Guj); GT Vs. Sint. P.K. Koehammu Anna, Peroke

125 ITR 624 · 1980 · Supreme Court

citing judgments

ACIT v. Anand Jaikumar Jain

147 Taxmann.com 125 · 2023 · ITAT

citing judgments

Trade Corporation v. ADIT (IT)

20 Taxmann.com 728 · 2012 · Reported

citing judgments

G K Ramamurthy v. JCIT

37 SOT 345 · 2010 · ITAT

citing judgments

G.S. Homes & Hotels (P) Ltd. v. DCIT (

140 Taxmann.com 308 · 2022 · Reported

citing judgments

IBM World Trade\nCorpn v. Dy. DIT (IT)

54 SOT 39 · 2012 · ITAT

citing judgments

Judgments on Section 115BB

SWATI SHARMA,DEHRADNU vs. DCIT, C.C. DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 39/DDN/2026[2019-20]Status: DisposedITAT Dehradun08 Apr 2026AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2019-20] Swati Sharma Vs Dcit H.No.-262, Sunderwala, Central Circle, Raipur, Dehradun Dehradun Uttarakhand -248001 Uttarakhand Pan-Dknps2561C Appellant Respondent Appellant By Shri Rajiv Sahni, Ca Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.03.2026 Date Of Pronouncement 08.04.2026 Order Per Bench: The Present Appeal Is Filed By Assessee Against The Order Dated 28.11.2025 Passed By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld. Cit(A)”] U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 22.03.2024 Passed U/S 147 Of The Act Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That Based On The Documents Found During The Course Of Search Carried Out In The Case Of Shri Krishna Sharma & Smt. Sheetal Sharma On 02.02.2022, Case Of The Assessee Was Re-Opened U/S 147 Of The Act, Since As Per Seized Documents Titled As Page 6 & 7 Of Annexure A-2, It Is Found That Assessee Has Purchased A Property For A Total Consideration Of Inr 47.00 Lacs & Payments Of Inr 32.00 Lacs Was Made Through Cheque & Inr 15.00 Lacs Was Paid In Cash. Accordingly, Ao Passed The Reassessment Order Dated 06.03.2024 U/S 147 By Making Addition Of Inr 15.00 Lacs Being Cash Payment As Undisclosed Investment U/S 69B R.W.S. 115Bb Of The Act & The Total Income Was Assessed At Inr 20,88,840/-.

Section 147Section 250Section 69B

RENUKA GROVER ,DEHRADUN vs. DCIT/ACIT, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 114/DDN/2026[2019-20]Status: DisposedITAT Dehradun08 Apr 2026AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2019-20] Renuka Grover Vs Dcit/Acit 175, Block-Aa, Karanpur, Central Circle, Dehradun Dehradun Uttarakhand-248001 Uttarakhand Pan-Amvpg2702Q Appellant Respondent Appellant By Shri K.K. Juneja, Adv. Respondent By Shri Amar Pal, Singh, Sr. Dr Date Of Hearing 11.03.2026 Date Of Pronouncement 08.04.2026 Order Per Bench: The Present Appeal Is Filed By Assessee Against The Order Dated 15.01.2026 Passed By Ld. Commissioner Of Income Tax (A)-3, Noida [“Ld. Cit(A)”] U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 06.03.2024 Passed U/S 147 Of The Act Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That Based On The Documents Found During The Course Of Search Carried Out In The Case Of Shri Krishna Sharma & Smt. Sheetal Sharma On 02.02.2022, Case Of The Assessee Was Re-Opened U/S 147 Of The Act, Since As Per Seized Documents Titled As Page 6 & 7 Of Annexure A-2, It Is Found That Assessee Has Purchased A Property For A Total Consideration Of Inr 26.00 Lacs & Payments Of Inr 20.00 Lacs Was Made Through Cheque & Inr 6.00 Lacs Was Paid In Cash. Accordingly, Ao Passed The Reassessment Order Dated 06.03.2024 U/S 147 By Making Addition Of Inr 6.00 Lacs Being Cash Payment As Undisclosed Investment U/S 69B R.W.S. 115Bb Of The Act & The Total Income Was Assessed At Inr 9,14,880/-.

Section 147Section 250Section 69B

BHARATI CHANDRAHAS KARAJGI,BHANDUP WEST vs. INCOME TAX OFFICER WARD (42)(2)(1), MUMBAI, MUMBAI

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

ITA 292/MUM/2026[2020-21]Status: DisposedITAT Mumbai07 Apr 2026AY 2020-21

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Ms. Manisha Ghind (virtually appeared)For Respondent: Shri Swapnil Choudhari, SR. DR

Section 11SSection 133(6)Section 144Section 144BSection 147Section 148Section 250Section 69

KULDEEP GUPTA,DEHRADUN vs. DCIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 15/DDN/2026[2019-20]Status: DisposedITAT Dehradun12 Mar 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Kuldeep Gupta Vs Dcit 80/1, Saraswati Soni Marg, Central Circle Dehradun, Uttarakhand Dehradun Pan-Brgpg6310R Uttarakhand Appellant Respondent Appellant By Shri Gaurav Gupta Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 17.11.2025 By Ld. Commissioner Of Income Tax (A), Noida [“Ld.Cit(A)”] In Appeal No.Cit(Appeals), Nodia-3/10047/2018-19 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 06.03.2024 Passed U/S 147 Of The Act Pertaining To Assessment Year 2019-20. 2. Brief Facts Of The Case Are That Based On The Documents Found During The Course Of Search Carried Out In The Case Of Shri Krishna Sharma & Smt. Sheetal Sharma On 02.02.2022, Case Of The Assessee Was Re-Opened U/S 147 Of The Act, Since As Per Seized Documents Titled As Page 6 & 7 Of Annexure A-2, It Is Found That Assessee Has Purchased Property Alongwith His Brother, Shri Gaurav Gupta For Which Payments Of Inr 15 Lakhs Was Made Though Cheque & Inr 12.50 Lakhs Was Paid In Cash. Accordingly, Ao Passed The Reassessment Order Dated 06.03.2024 U/S 147 By Making Addition Of Inr 6.25 Lakhs Being Assessee’S Share Of 50% In The Cash Payment As Undisclosed Investment U/S 69B R.W.S. 115Bb Of The Act & The Total Income Was Assessed At Inr 9,74,850/-.

Section 147Section 250Section 69B

RAJU JADA,KRISHNA DIST. vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, the appeals of the assessee are allowed for statistical purpose for both the assessment years

ITA 618/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2022-23

Bench: the Ld.CIT(A). The Ld.CIT(A) has given five opportunities and also one show cause notice and required the assessee to establish the source of deposits and the amount paid to Gameskraft Technologies Private Limited. At the time of filing of

Section 115BSection 143(3)Section 144BSection 2(24)(ix)Section 69A

RAJU JADA,MANDA KRISHNA vs. INCOME TAX OFFICER, WARD-1, MACHILIPATANAM

In the result, the appeals of the assessee are allowed for statistical purpose for both the assessment years

ITA 617/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2021-22

Bench: Shri Ravish Sood, Hon'ble (Judicial Member), Shri Omkareshwar Chidara, Hon'ble (Accountant Member)

Section 115BSection 143(3)Section 144BSection 2(24)(ix)Section 69A

JOINT COMMISSIONER OF INCOME TAX(OSD), SUBHASH ROAD vs. WINDLASS CONSTRUCTIONS, RAJPUR ROAD

In the result, appeal of the Revenue is dismissed

ITA 33/DDN/2025[2017-18]Status: DisposedITAT Dehradun18 Feb 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2017-18] Jcit (Osd) Vs Windlass Constructions Aaykar Bhawan, 53-R, Rajpur Road 13 A, Subhhash Road, Uttarakhand-248001 Uttarakhand Pan-Aabfw4972E Appellant Respondent Revenue By Shri A.S.Rana, Sr.Dr Assessee By Shri Varendra Kalra, Ca Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Revenue Against The Order Dated 19.12.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.Cit(A)”] In Appeal No. Cit(A), Dehradun/10687/2019-20 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 20.12.2019 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Partnership Firm & E-Filed Its Return Of Income On 31.10.2017, Declaring Loss Of Inr 4,61,33,210/-. The Case Was Selected For Scrutiny Under Cass For Various Reasons Where One Of The Reasons Was That Large Cash Was Deposited During Demonetization Period. The Assessee Has Deposited Cash Of Inr 2,40,32,000/- During The Demonetization Period For Which It Was Explained That The Immediate Source Was Out Of The Withdrawals Made Prior To The Deposits. Ao Observed That Cash Was Withdrawn For Business Activities & Were Spent & Therefore, The Source Of The Cash Remained Unexplained & Made The Addition U/S 69A As Unexplained Money & Invoked The Provision Of Section 115Bb Of The Act.

Section 115BSection 143(3)Section 250Section 69A

CONE CRAFT PAPER PVT LTD,DELHI vs. PCIT-1, DELHI

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

ITA 3592/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 143(2)Section 263

RAJESHKANNA,KANCHIPURAM vs. ITO, NCW-4(6),, CHENNAI

ITA 1047/CHNY/2025[2022-23]Status: DisposedITAT Chennai19 Jan 2026AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं/Ita. No.1047/Chny/2025 निर्धारण वर्ष/Assessment Year: 2022-23 Rajeshkanna 12, Muthumarianmman Koil Street, Lakshmipuram, Chrompet, Kanchipuram-600044 [Pan: Ahypr 3594 D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant/Assessee By प्रत्यर्थी की ओर से /Respondent/Revenue By सुनवाई की तारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement :1: V. The Income Tax Officer, Non Corp Ward-4(6), Chennai (प्रत्यर्थी/Respondent) : Ms. G. Vardini Karthik, Adv : Ms. R. Anitha, Addl. Cit : 29.10.2025 : 19.01.2026

Section 115BSection 143(1)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. AXIS OVERSEAS LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2425/KOL/2024[2013-14]Status: DisposedITAT Kolkata03 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Tax, Cc 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3Rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagca7497L Assessee By : Shri Siddharth Agarwal, Ar Revenue By : Shri P.N. Barnwal, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 03.12.2025

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri P.N. Barnwal, DR

Section 133(6)Section 68

RAJESH BUBNA,DELHI vs. ACIT, CENTRAL CIRCLE- 20, DELHI

In the result, the appeal of the assessee is allowed

ITA 1424/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Oct 2025AY 2019-20

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 132(4)Section 143(3)Section 69A

SARANGPUR TALIAS POLE PUNCH TRUST,AHMEDABAD vs. THE ITO, WARD-2, EXEMPTION, AHMEDABAD

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

ITA 929/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad16 Sept 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divetia & Shri Samir Vora, ARsFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR

Section 11Section 11(1)Section 11(1)(c)Section 11(2)Section 11(3)Section 115BSection 119(2)(b)Section 143(1)

MURAHARI DEVABATHINI,SECUNDERABAD vs. ITO, (INT TAXN)-2, HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 626/HYD/2025[2016-17]Status: DisposedITAT Hyderabad20 Aug 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.626/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Murahari Devabathini Vs. Income Tax Officer Secunderabad (International Taxation)-2 Pan:Aqrpd7616J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ram Mohan Kumar, Advocate राज" व "ारा/Revenue By:: Dr. Schin Kumar, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 18/08/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

For Appellant: Shri Ram Mohan Kumar, AdvocateFor Respondent: : Dr. Schin Kumar, Sr.AR

Section 148Section 194ISection 69

SHARATH KUMAR REDDY SAREDDY,WANAPARTHY, MAHABUB NAGAR. vs. INCOME TAX OFFICER, WARD -1, MAHABUBNAGAR

In the result, appeal filed by the assessee is dismissed

ITA 1096/HYD/2024[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1096/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Sharath Kumar Reddy Vs. Income Tax Officer Sareddy, Wanaparthy Ward – 1 Mahbubnagar Mahbubnagar Pan:Hpwps0712H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/07/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 115BSection 194BSection 58(4)