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

Smt. Badami Devi Kumawat vs. Income Tax Officer

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

ACIT 24(3), Mumbai vs. Ramesh Ramswarupdas Jindal, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 3095/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Nov 2019AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3095/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Acit-24(3) बिधम/ Shri Ramesh Ramswarupdas R. No.413, 4Th Floor, Piramal Jindal Vs. Chambers, Lalbaug, Parel, B/2/601, Greenland Chs Mumbai-400012. Ltd., J.B. Nagar, Andheri (E), Mumbai-400059. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadpj1124F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Drop Singh Meena (Sr. Ar) Assessee By: Shri Haridas Bhatt सुनवाई की तारीख / Date Of Hearing: 14/11/2019 घोषणा की तारीख /Date Of Pronouncement: 27/11/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 23.02.2017 Passed By The Commissioner Of Income Tax (Appeals) -51, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012- 13. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Haridas BhattFor Respondent: Shri Drop Singh Meena (Sr. AR)
Section 132(4)Section 138

The Commissioner of Income-Tax Ltu vs. M/S. Karnataka Power Transmission Corporation Ltd

ITA/623/2018HC Karnataka31 Oct 2019

Bench: The Hon'Ble Mr. Justice Ravi V Hosmani Criminal Revision Petition No. 623 Of 2018 Between: N Kumar S/O Narappa Aged About 67 Years, C/O Balappa Door No 868/11-12 Muddalli Thota Behind Police Quarters P J Extension, Davangere - 577 002. …Petitioner [By Smt. Sharvari S. Bhatt, Advocate For Sri Sree Harsha A K., Advocate (Ph)] And: K S Ravindranath S/O K M Sannabasappa, Aged About 52 Years Agriculturist R/O D No 2135/1, 4Th Cross, Near Puranta Hospital, Mcc A Block, Davangere - 577002 …Respondent [By Sri M. Vinaya Keerthi, Advocate) (Vc)]

Section 138Section 200Section 313Section 397

Pr. Commissioner of Income Tax (Central)- 2 vs. Sh. Sandeep Bindra

ITA/637/2019HC Delhi21 Oct 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

For Respondent: Mr.Naresh Kumar Chahar, APP for the
Section 114Section 139Section 269

Principal Commissioner of Income Tax-1, Agra vs. Rakesh Kumar Garg

ITA/73/2018HC Delhi17 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 138Section 251Section 378(4)

Principal Commissioner of Income Tax, Central ¿ II vs. M/S. Victory Accomodation Pvt. Ltd

Appeal is dismissed

ITA/122/2018HC Delhi05 Sept 2019

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav +

Section 138Section 200Section 378

Principal Commissioner of Income Tax (Central)-2 vs. Sam India Builtwell (P) Ltd

ITA/313/2019HC Delhi03 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 118Section 138Section 251Section 269SSection 313

State of Karnataka by Its vs. Hemalata G Joshi

Appeal is allowed

WA/100118/2016HC Karnataka28 Nov 2018

Bench: The Hon'Ble Mr. Justice S.Rachaiah Criminal Appeal No. 100118 Of 2016 (A) Between:

Section 138Section 139Section 378(4)

Pr. Commissioner of Income Tax - 4 vs. General Sales Ltd

ITA/160/2018HC Delhi18 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Pr. Commissioner of Income Tax-5 vs. M/S Oracle Solutions Services (India) Pvt Ltd

Appeals are allowed

ITA/126/2018HC Karnataka30 Aug 2018

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

Section 138Section 378Section 378(4)

Dr M Krishna Shetty vs. Sri H R Nagabhushan

WP/29144/2018HC Karnataka29 Aug 2018

Bench: The Hon'Ble Mr. Justice John Michael Cunha

Section 138Section 269

Pr.Commissioner of Income Tax 7 vs. M/S Thomson Reuters Inc

ITA/426/2017HC Karnataka21 Aug 2018

Bench: The Hon’Ble Mrs. Justice K.S.Mudagal

Section 138Section 139Section 397Section 401

The Director of Income Tax vs. Vodithala Education Society

ITTA/243/2014HC Telangana20 Aug 2018

Bench: A Closer Look At The Grounds Urged In The Memo Of Appeal, It Shall Be Apt To Have An Overview Of The Backgrounds Facts. Factual Background 3. The Gravamen Of Charge Against The Respondent Is That He Borrowed An Amount Of Rs. 20.00 Lacs From The Appellant & In Lieu, Issued A Cheque Bearing No. 2225230 Dated 03.05.2007, Drawn On The Citizens Co-Operative Bank Ltd., Vinayak Bazar, Jammu. The Appellant Presented The Cheque To His Banker, Jcc Bank, Jammu For Collection, Which On Presentation Came To Be Dishonoured

Section 138Section 242Section 342Section 540

The Commissioner of Income Tax-IV vs. K Sudha Rani

ITTA/58/2014HC Telangana20 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

For Appellant: Mr. Arvind Kumar Shukla, AdvocateFor Respondent: Mr. Suresh Kumar Pandey, Advocate
Section 138Section 139Section 357(3)Section 378(4)

The Pr Commissioner of Income Tax vs. M/S Electronics for Imaging India Pvt.Ltd

ITA/387/2017HC Karnataka07 Aug 2018

Bench: The Hon'Ble Mr. Justice P.N.Desai Criminal Appeal No. 387 Of 2017 Between:

Section 138Section 200Section 378(4)

Principal Commissioner of Income Tax-6 vs. M/S Software Ag

ITA/496/2016HC Karnataka26 Jul 2018

Bench: The Hon’Ble Mr. Justice Rajendra Badamikar Criminal Revision Petition No.496 Of 2016

Section 138Section 313Section 397Section 401

The Pr. Commissioner of Income-Tax vs. M/S Arctern Consulting (P) Ltd

The appeal stands dismissed

ITA/158/2018HC Karnataka26 Jul 2018

Bench: The Hon'Ble Mr Justice Rajendra Badamikar Criminal Appeal No. 158 Of 2018 Between: Sri. Dharmalingaiah, S/O Gurusiddaiah, Aged About 47 Years, Residing At No.87, 17Th Main Road, Lakshminagara J.C. Nagara, Kurubarahalli, Bengaluru - 560 022. …Appellant (By Sri. Shiva Kumar U, Advocate) And: Sri. T. Giriyappa @ Girish, S/O Late Thimmaiah, Aged About 54 Years, Residing At No.34/1, 22Nd Main Road, J.C. Nagara, Kurubarahalli, Bengaluru - 560 086. Also Working At Foremen Training Institute, Laggere, Tumkur Road Cross, Bengaluru - 560 022. …Respondent (By Sri. L.S. Manjunath, Advocate) Digitally Signed By Chaithra P Location: High Court Of Karnataka

Section 138Section 255(1)Section 313Section 378(4)

The Director of Income Tax vs. M/S. Synopsys International Ltd

In the result, the appeal fails and

ITA/93/2015HC Karnataka20 Jul 2018

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.93 Of 2015 Between:

Section 138Section 313Section 378(4)

The Commissioner of Income vs. M/S Magma Design

ITA/127/2015HC Karnataka17 Jul 2018

Bench: The Hon'Ble Mr Justice Umesh M Adiga Criminal Revision Petition No.127 Of 2015 Between:

Section 138Section 313Section 397Section 401

The Pr Commissioner of Income Tax vs. M/S Intellectual Venture India

The appeal stands dismissed

ITA/256/2018HC Karnataka16 Jul 2018

Bench: The Hon'Ble Mr Justice Rajendra Badamikar Criminal Appeal No. 256 Of 2018 Between:

Section 138Section 139Section 255Section 313Section 378(4)