Section 138 of the Income Tax Act

Income-tax Act, 2025: s.258

Section 138 of the Income-tax Act, 1961 corresponds to section 258 (Disclosure of information relating to assessees) of the Income-tax Act, 2025.

Read section 258 of the 2025 Act

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

153 judgments on BharatTax turn on Section 138.

Judgments on Section 138

DCIT - CC-6(4), Mumbai vs. Indiabulls Real Estate Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 1432/MUM/2022[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri K. GopalFor Respondent: Shri Ajay Soneji
Section 143(3)Section 14ASection 250

Comnr.of Income Tax vs. M/S.Times Traconp

ITA/87/2013HC Orissa09 Mar 2023

Bench: The Learned Trial Court) Was Acquitted Of The Commission Of An Offence Punishable Under Section 138 Of The Negotiable Instruments Act 1881 (Ni Act). 1 Whether Reporters Of Local Papers May Be Allowed To See The Judgment? Yes.

For Appellant: Mr Pankaj Sharma, AdvocateFor Respondent: Mr Neel Kamal Sharma, Advocate
Section 138Section 313

The Pr Commissioner of Income Tax vs. M/S Bhoruka Power Corporation Ltd

The appeal is allowed

ITA/56/2020HC Karnataka24 Jan 2023

Bench: The Hon'Ble Mr Justice H.P.Sandesh Criminal Appeal No.56 Of 2020 Between: 1. Sri. Sonnappa, S/O Late Muninanjappa @ Appaiah, Aged About 74 Years, R/At Ramagondanahalli Village, Yelahanka Hobli, Bengaluru North Taluk, Bengaluru Rural District-560 064. …Appellant

Section 138Section 378(4)

Sri Shubh Gautam, Kolkata vs. ACIT, Cir. 30, Kolkata

In the result, appeal of the assessee is partly allowed

ITA 555/KOL/2020[2012-13]Status: DisposedITAT Kolkata01 Sept 2022AY 2012-13

Bench: Shri Sanjay Garg, Hon’Ble & Shri Rajesh Kumar, Hon’Ble

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Ms. Ranu Biswas, Addl. CIT
Section 138Section 250

The Commissioner of Income Tax (TDS) Kolkata vs. M/S Itd-Itd Cem Jv (Consortium of Itd-Itd Cementation)

ITAT/195/2018HC Calcutta03 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 138Section 151Section 313

M/S Omr Investments LLP vs. Mr Pardhannani Chatrabhuj Bassarmal

WP/8225/2022HC Karnataka04 Jul 2022

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

Section 138Section 482

Mr. Wilfred D Souza vs. The Income Tax Officer

In the result, all the appeals

ITA/12/2015HC Karnataka30 Jun 2022

Bench: The Hon'Ble Ms.Justice J.M.Khazi

Section 138Section 378(4)

Principal Commissioner of Income Tax vs. M/S Silver and Arts Palace

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

The Pr Commissioner of Income Tax vs. M/s Timblo Pvt Ltd

ITA/230/2022HC Karnataka06 Apr 2022

Bench: The Hon'Ble Mr Justice V Srishananda Criminal Revision Petition No. 230 Of 2022 Between:

Section 138Section 139Section 200Section 313Section 397Section 65

The Principal Commissioner of Income Tax vs. M/S Hadoti Punj Vikas Ltd

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

The Principal Commissioner of Income Tax vs. M/S Edila Business World Pvt. Ltd

ITA/109/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

State Bank of India vs. The Assistant Commissioner

In the result, both appeal as well as

ITA/647/2018HC Karnataka17 Dec 2021

Bench: The Hon'Ble Ms.Justice J.M.Khazi

Section 138Section 139Section 313Section 378Section 378(4)

Principal Commissioner of Income Tax vs. M/S Ajmer Vidyut Vitran Nigam Limited

Accordingly, the Appeal fails and is hereby dismissed

ITA/161/2019HC Rajasthan17 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

For Appellant: Shri Anurag Verma, Advocate
Section 138Section 313

M/S Elsamex -Tws-Snc Joint Venture vs. Asst Commissioner of Income Tax

ITA/164/2016HC Karnataka08 Nov 2021

Bench: The Hon'Ble Mr Justice Rajendra Badamikar Criminal Revision Petition No. 164 Of 2016 Between:

Section 138Section 313Section 397Section 401

M/S.Janaki Rama Enterprises [P] Ltd vs. Dy.Commissioner of Incometax

ITTA/368/2010HC Telangana21 Oct 2021

Bench: SATISH CHANDRA SHARMA,T.AMARNATH GOUD

Section 138Section 397

Hogethoppalu Vishwanath Prathiba vs. The Income Tax Officer

RP/183/2021HC Karnataka07 Oct 2021

Bench: The Hon'Ble Mr Justice H.P.Sandesh Criminal Revision Petition No. 183 Of 2021 Between: 1. S. Prakash S/O Subramanya Aged About 40 Years R/At Gowli Camp Agasavalli Village Hoihole Post Shivamogga Taluk-577 202. …Petitioner

Section 138Section 139Section 397

Shri Mohan Lal, Jaipur vs. JCIT Range-4, Jaipur, Range-4

In the result, appeal of the assessee is allowed

ITA 221/JPR/2019[2010-11]Status: DisposedITAT Jaipur06 Sept 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 221/Jp/2019 Assessment Year: 2010-11 Shri Mohan Lal, Cuke J.C.I.T., Vs. B-72, Aravali Nagar, Taar Factory Ke Range-4, Piche, Benad Road, Jaipur. Jaipur. Pan No.: Aewpl 9792 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Miss. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 29/11/2018 For The A.Y. 2010-11, Wherein Solitary Ground Has Been Raised, Which Reads As Under.

For Appellant: Miss. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 138Section 269SSection 271D

The Commissioner of Income Tax vs. M/S Karnataka Bank Ltd

In the result, the appeal fails and accordingly the following:

ITA/405/2018HC Karnataka27 Jul 2021

Bench: The Hon'Ble Ms.Justice J.M.Khazi

Section 138Section 200Section 313Section 378Section 378(4)

The Commissioner vs. M/S Sobha Developers Ltd

ITA/206/2014HC Karnataka08 Jun 2021

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.206 Of 2014 (A) Between: A.P.Rajagopal S/O.Puttaswamy, Aged About 65 Years, Bekkesoldur Village, Virajpet Taluk, Kodagu District-571 218 …Appellant (By Sri. Nihal, Advocate For Sri. B.S.Sachin, Advocate) And: K.M.Shubha W/O. Dr.Chandru, Aged About 49 Years, Coorg Dental Clinic, Virajpet Road, Siddapura, Kodagu District-571 218 …Respondent (By Sri. Manu Prabhakar Kulkarni, Advocate)

Section 138Section 378(4)

M/S Bangalore Electricity vs. The Assistant Commissioner of Income Tax

In the result, the petition

ITA/573/2019HC Karnataka01 Apr 2021

Bench: The Hon'Ble Ms.Justice J.M.Khazi

Section 138Section 139Section 313Section 397