Section 115BB of the Income Tax Act

Income-tax Act, 2025: s.194

Section 115BB of the Income-tax Act, 1961 corresponds to section 194 (Tax on certain incomes) of the Income-tax Act, 2025.

Read section 194 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 115BB is Om Kumar v. Union of India (2 SCC 386), cited in 110 of the 68 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
53
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
39
citing judgments

A statute enacted for the benefit of the community as a whole may be considered retrospective in nature, even without an express provision for it.

AM Shah v. CIT 238 IT12 415 (Guj); GT Vs. Sint. P.K. Koehammu Anna, Peroke
125 ITR 624 · 1980 · Supreme Court
15
citing judgments
ACIT v. Anand Jaikumar Jain
147 Taxmann.com 125 · 2023 · ITAT
15
citing judgments

A certificate under Section 65B(4) of the Indian Evidence Act, 1872 is mandatory for the admissibility of electronic records as evidence, and its absence renders the evidence inadmissible.

Trade Corporation v. ADIT (IT)
20 Taxmann.com 728 · 2012 · Reported
7
citing judgments
G K Ramamurthy v. JCIT
37 SOT 345 · 2010 · ITAT
5
citing judgments
G.S. Homes & Hotels (P) Ltd. v. DCIT (
140 Taxmann.com 308 · 2022 · Reported
5
citing judgments
IBM World Trade\nCorpn v. Dy. DIT (IT)
54 SOT 39 · 2012 · ITAT
3
citing judgments

Judgments on Section 115BB

Sarala Singh, Lucknow vs. Income Tax Officer- 4(3), Lucknow

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

ITA 794/LKW/2024[2021-22]Status: DisposedITAT Lucknow27 Jan 2025AY 2021-22

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2021-22 Sarala Singh V. Income Tax Officer 4(3) 567/206A, Old Jail Road Lucknow Anand Nagar Alambagh, Lucknow Tan/Pan:Cqfbs2682M (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 27 01 2025 Date Of Pronouncement: 27 01 2025 O R D E R

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 115BSection 143(3)Section 144BSection 271ASection 69A

Ichettira Mandappa Machaiah, Kodagu vs. Income Tax Officer, Ward-1, Madikeri

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

ITA 1782/BANG/2024[2017-18]Status: DisposedITAT Bangalore25 Nov 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 10(1)Section 115BSection 142Section 142(1)Section 144Section 250Section 69A

DCIT Central Circle 4(3), Mumbai vs. Vardha Enterprises Private Limited, Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 3142/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Nov 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

DCIT Central Circle 4(3), Mumbai vs. Vardha Enterprises Private Limited, Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 3141/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 Nov 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

DCIT Central Circle 4(3), Mumbai vs. Vardha Enterprises Private Limited, Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 3140/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Nov 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

Vardha Enterprises Private Limited, Mumbai vs. ACIT, Central Circle- 4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2439/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Nov 2024AY 2017-18
Section 132Section 153CSection 37Section 68Section 69C

Vardha Enterprises Private Limited, Mumbai vs. DCIT, Central Circle- 4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2437/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 Nov 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

Vardha Enterprises Private Limited, Mumbai vs. ACIT, Central Circle- 4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2436/MUM/2023[2016-17]Status: DisposedITAT Mumbai22 Nov 2024AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

Vardha Enterprises Private Limited, Mumbai vs. ACIT Central Circle-4(3), Mumbai

In the result, appeal of the revenue vide ITA Nos

ITA 2435/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Nov 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

Anga Vikranth Varma, Visakhapatnam vs. The Income Tax Officer, Ward-2(1), Visakhapatnam

In the result, appeals of the assessee are treated as allowed for statistical purposes

ITA 421/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam21 Nov 2024AY 2021-22

Bench: Shri K.Narasimha Chary & Shri Balakrishnan Sआ.अपी.सं / Ita No.420 & 421/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 115BSection 143(3)Section 250(6)

Anga Vikranth Varma, Visakhapatnam vs. The Income Tax Officer, Ward-2(1), Visakhapatnam

In the result, appeals of the assessee are treated as allowed for statistical purposes

ITA 420/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam21 Nov 2024AY 2021-22

Bench: Shri K.Narasimha Chary & Shri Balakrishnan Sआ.अपी.सं / Ita No.420 & 421/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 115BSection 143(3)Section 250(6)

DCIT Central Circle-2, Coimbatore vs. M/S Maruti Enterprises, Mumbai

In the result, both the appeals stand dismissed

ITA 395/CHNY/2023[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P
Section 115BSection 143(3)Section 194BSection 194GSection 2(24)(ix)Section 263Section 58(4)

Dy. CIT, Central Circle-2, Coimbatore vs. M/S Pooja Marketing, Malad

In the result, both the appeals stand dismissed

ITA 960/CHNY/2022[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P
Section 143(3)Section 194BSection 1lSection 2(24)(ix)Section 263Section 56(2)(ib)Section 58

Dy. CIT, Central Circle-2, Coimbatore vs. M/S Pooja Marketing, Malad

In the result, both the appeals stand dismissed

ITA 958/CHNY/2022[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P
Section 143(3)Section 194BSection 1lSection 2(24)(ix)Section 263Section 56(2)(ib)Section 58

DCIT 41(4)(1), Mumbai vs. Lotus Marketing, Mumbai

ITA 604/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 May 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 115BSection 56(2)(ib)

Fathimath Soudha, Dakshina Kannada vs. Income Tax Officer, Ward-2(5), Mangalore

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

ITA 176/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Apr 2024AY 2017-18
For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 115BSection 142(1)Section 250Section 69A

M/S. Guruji Mercantile Pvt. Ltd, Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 207/KOL/2023[2017-18]Status: DisposedITAT Kolkata01 Jun 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 115BSection 139(1)Section 143(1)Section 154Section 58(4)

M/S Realtime Properties Ltd., Mumbai vs. DCIT, Central Circle-5(3), Mumbai

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

ITA 925/MUM/2020[2011-12]Status: DisposedITAT Mumbai23 Dec 2022AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopals (A.Y.2011-12)

For Appellant: NoneFor Respondent: Anil Sant
Section 115JSection 143(1)Section 143(2)Section 144Section 147Section 148Section 151

Smt Shikha Mahendra Singh, Bhopal vs. The ITO 4(4), Bhopal

In the result, assessee’s appeal is partly allowed

ITA 214/IND/2022[2012-13]Status: DisposedITAT Indore11 Nov 2022AY 2012-13

Bench: Shri C.M. Garg, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं./I.T.A. No. 214/Ind/2022 (िनधा"रण वष" / Assessment Year : 2012-13) बनाम/ Smt. Shikha Mahendra Singh, The Ito 4(4), Aaykar Bhawan, E-109/23, Shivaji Nagar, Vs. Bhopal, Bhopal, Madhya Pradesh - 462001 Madhya Pradesh – 462001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Brgps7395C (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Shri Anil Kamal Garg &
Section 115BSection 69A

Serenity Traders Pvt. Ltd, Mumbai vs. CIT (A.O) 14(3) (2), Mumbai

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

ITA 2230/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Sept 2022AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Atin S. MehtaFor Respondent: Shri Hoshang B. Irani
Section 115BSection 143(1)Section 143(1)(a)Section 154Section 194Section 250