How many judgments are there on Section 158A?

BharatTax indexes 112 ITAT, High Court and Supreme Court judgments that turn on Section 158A of the Income Tax Act, 1961.

Section 158A of the Income Tax Act

Q: What is the leading case on Section 158A of the Income Tax Act?

CIT v. H.P.Housing Board (340 ITR 388) is the decision most relied on for Section 158A, cited in 14 judgments. Each clause under Section 36(1) of the Income Tax Act operates independently and does not rely on other clauses for the benefit to be extended. This principle is illustrated by a housing board liable to pay interest on delayed possession under a self-financing scheme.

Q: Which cases are most cited on Section 158A?

CIT v. H.P.Housing Board (340 ITR 388) — 14 citing judgments; Infrastructure Development Finance Company Ltd. v. ACIT (104 Taxmann.com 205) — 13 citing judgments; CIT v. HP Housing Board (18 Taxmann.com 129) — 8 citing judgments.

Income-tax Act, 2025: s.375

Section 158A of the Income-tax Act, 1961 corresponds to section 375 (Procedure when assessee claims identical question of law is pending before High Court or Supreme Court) of the Income-tax Act, 2025.

Read section 375 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 158A is CIT v. H.P.Housing Board (340 ITR 388), cited in 14 of the 112 judgments on BharatTax that turn on this section.

Leading authorities on Section 158A

CIT v. H.P.Housing Board

340 ITR 388 · 2012 · High Court

citing judgments

Each clause under Section 36(1) of the Income Tax Act operates independently and does not rely on other clauses for the benefit to be extended. This principle is illustrated by a housing board liable to pay interest on delayed possession under a self-financing scheme.

Infrastructure Development Finance Company Ltd. v. ACIT

104 Taxmann.com 205 · 2019 · High Court

citing judgments

Deduction under Section 36(1)(viia)(c) is to be applied after considering the deduction allowable under Section 36(1)(viii) of the Income Tax Act.

CIT v. HP Housing Board

18 Taxmann.com 129 · 2012 · High Court

citing judgments

Judgments on Section 158A

The Ap Mahesh Coop Urban Bank, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

In the result, the appeal filed by the assessee is disposed of in terms of our aforesaid observations

ITA 1331/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Sept 2026AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 1331/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) The Ap Mahesh Coop Vs. Dy. Cit Urban Bank, Circle-5(1) Hyderabad Hyderabad Pan:Aabat4652K (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ca A. Rajesh राज" व "ारा/Revenue By: Shri K. Prasad, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03/09/2026 घोषणा की तारीख/Pronouncement: 18/09/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: CA A. RajeshFor Respondent: Shri K. Prasad, Sr. AR

Section 143(2)Section 143(3)Section 158A(1)Section 158A(2)Section 260ASection 261Section 37

Sanjana Cryogenic Storages Ltd, Mumbai vs. DCIT (Central) - 8(3), Mumbai

In the result, the appeal stands dismissed/disposed off, in the above terms

ITA 4999/MUM/2026[2018-19]Status: DisposedITAT Mumbai07 Aug 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Rakesh Kumar Lodha

For Appellant: AADCS5093D

Section 143(3)Section 150ASection 158ASection 250

Sanjana Cryogenic Storages Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 8(3), Mumbai

In the result, appeal of the assessee is dismissed with aforesaid direction

ITA 757/MUM/2026[2015-16]Status: DisposedITAT Mumbai28 Jul 2026AY 2015-16

Bench: Shri Om Prakash Kant & Shri Pawan Singh(Physical Hearing) Sanjana Cryogenic Storages Ltd. Dcit Central Circle – 8(3), Mumbai 116, Bajaj Bhavan, Dr. Rajnikant Vs R. No. 659, 6Th Floor, Aayakar Patel Marg, Nariman Point S.O., Bhawan, M.K. Road, Mumbai – 400021. Mumbai – 400020. [Pan: Aadcs5093D] Appellant / Assessee Respondent / Revenue Assessee By Shri Lalchand Choudhary, Ca Revenue By Shri Basavaraj Hiremath, Cit-Dr A/W Shri Rajgopal Parthasarathi, Sr. Dr Date Of Institution 27.01.2026 Date Of Hearing 16.07.2026 Date Of Pronouncement 28.07.2026 Order Under Section 254(1) Of Income Tax Act

Section 115JSection 143(3)Section 158ASection 234Section 234BSection 254(1)

Sanjana Cryogenic Storages Ltd, Mumbai vs. Dy. Commissioner of Income Tax Central Circle 8(3), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1923/MUM/2026[2022-23]Status: DisposedITAT Mumbai10 Jul 2026AY 2022-23

Bench: Shri Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankarsanjana Cryogenic Storages V/S. Deputy Commissioner Of Ltd. बनाम Income Tax, Central Circle – 116, Bajaj Bhavan, Dr. 8(3), Room 659, 6Th Floor, Rajnikant Patel Marg, Aayakar Bhavan, Maharishi Nariman Point S.O., Mumbai Karve Road, Mumbai – – 400 021, Maharashtra 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aadcs5093D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri M.P. Lohia,ARFor Respondent: Shri Basavaraj Hiremath, CIT-DR

Section 143(3)Section 144BSection 158ASection 234Section 234BSection 270ASection 32Section 32(1)(ii)

Dy. Commissioner of Income Tax Circle-3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

In the result, the grounds raised by the assessee in both appeals are allowed for statistical purposes

ITA 871/MUM/2026[2023-24]Status: DisposedITAT Mumbai30 Apr 2026AY 2023-24

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Rajesh Chandekar, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 36Section 36(1)(vii)Section 36(1)(viia)

Dy Commissioner of Income Tax Circle-3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

In the result, the grounds raised by the assessee in both appeals are allowed for statistical purposes

ITA 781/MUM/2026[2022-23]Status: DisposedITAT Mumbai30 Apr 2026AY 2022-23

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Rajesh Chandekar, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 36Section 36(1)(vii)Section 36(1)(viia)

Small Industries Development Bank of India, Mumbai vs. DCIT, Central Circle 3(3)1, Mumbai

In the result, the grounds raised by the assessee in both appeals are allowed for statistical purposes

ITA 9173/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Apr 2026AY 2023-24

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Rajesh Chandekar, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 36Section 36(1)(vii)Section 36(1)(viia)

Small Industries Development Bank of India, Mumbai vs. DCIT, Central Circle 3(3)1, Mumbai

In the result, the grounds raised by the assessee in both appeals are allowed for statistical purposes

ITA 9172/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Apr 2026AY 2022-23

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Rajesh Chandekar, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 36Section 36(1)(vii)Section 36(1)(viia)

M/S. Small Industries Development Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(3)1, Mumbai

In the result, both appeals by the assessee are allowed

ITA 527/MUM/2026[2015-16]Status: DisposedITAT Mumbai15 Apr 2026AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Vinita Shah, ARFor Respondent: Shri Anurag Tripathi, SR. AR

Section 115Section 143(3)Section 158ASection 250Section 271(1)(c)

M/S. Small Industries Development Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(3)1, Mumbai

In the result, both appeals by the assessee are allowed

ITA 526/MUM/2026[2014-15]Status: DisposedITAT Mumbai15 Apr 2026AY 2014-15

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Vinita Shah, ARFor Respondent: Shri Anurag Tripathi, SR. AR

Section 115Section 143(3)Section 158ASection 250Section 271(1)(c)

ITO, Ward- 2(5), Dehradun vs. Uttrakhand Poorv Sainik Kalyan Nigam Ltd., Dehradun

In the result, the appeal of the Revenue is dismissed

ITA 3023/DEL/2018[2013-14]Status: DisposedITAT Dehradun12 Mar 2026AY 2013-14

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 10Section 143(3)Section 158ASection 250Section 271(1)(c)

The Punjab State Federation of Cooperative House Building Societies Ltd., Chandigarh vs. ACIT, Chandigarh

In the result, both the above appeals of the Assessee are dismissed

ITA 797/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh19 Jan 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Atul Goyal, C.A (Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 57oSection 80PSection 80P(2)(a)

The Punjab State Federation of Cooperative House Building Societies Ltd., Chandigarh vs. DCIT, Chandigarh

In the result, both the above appeals of the Assessee are dismissed

ITA 1308/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh19 Jan 2026AY 2012-13

Bench: the appeal is finally heard.

For Appellant: Shri Atul Goyal, C.A (Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 57oSection 80PSection 80P(2)(a)