Section 158A of the Income Tax Act

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
14
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
13
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
8
citing judgments

Judgments on Section 158A

The Commissioner of Income Tax - International Taxation -1 vs. Ge Pacific Pte Ltd

The appeal is disposed of

ITA/1195/2018HC Delhi02 Nov 2018

Bench: The Supreme Court As Special Leave To Appeal Has Been Granted. 4. Counsel For The Parties State That The Ruling By The Supreme Court Would Equally Apply To The Present Appeal. Recording The Above, The Appeal Is Disposed Of. 5. In Case Of Any Difficulty, It Will Be Open To The Parties To File An Application In This Appeal After The Decision Of The Supreme Court.

Section 234B

The Pr.Commissioner of Income Tax -1 (International Taxation) vs. Ge Engine Services Inc

The appeal is disposed of

ITA/1189/2018HC Delhi02 Nov 2018

Bench: The Supreme Court As Special Leave To Appeal Has Been Granted. 4. Counsel For The Parties State That The Ruling By The Supreme Court Would Equally Apply To The Present Appeal. Recording The Above, The Appeal Is Disposed Of. 5. In Case Of Any Difficulty, It Will Be Open To The Parties To File An Application In This Appeal After The Decision Of The Supreme Court.

Section 234B

The Commissioner of Income Tax (International Taxation)-1 vs. Ge Aviation Materials Lp

The appeal is disposed of

ITA/1186/2018HC Delhi02 Nov 2018

Bench: The Supreme Court As Special Leave To Appeal Has Been Granted. 4. Counsel For The Parties State That The Ruling By The Supreme Court Would Equally Apply To The Present Appeal. Recording The Above, The Appeal Is Disposed Of. 5. In Case Of Any Difficulty, It Will Be Open To The Parties To File An Application In This Appeal After The Decision Of The Supreme Court.

Section 234B

The Commissioner of Income Tax - International Taxation -1 vs. Ge Aviation Materials Lp

The appeal is disposed of

ITA/1184/2018HC Delhi02 Nov 2018

Bench: The Supreme Court As Special Leave To Appeal Has Been Granted. 4. Counsel For The Parties State That The Ruling By The Supreme Court Would Equally Apply To The Present Appeal. Recording The Above, The Appeal Is Disposed Of. 5. In Case Of Any Difficulty, It Will Be Open To The Parties To File An Application In This Appeal After The Decision Of The Supreme Court.

Section 234B

The Commissioner of Income Tax - International Taxation -1 vs. Ge Engine Service Distribution Llc

The appeal is disposed of

ITA/1197/2018HC Delhi02 Nov 2018

Bench: The Supreme Court As Special Leave To Appeal Has Been Granted. 4. Counsel For The Parties State That The Ruling By The Supreme Court Would Equally Apply To The Present Appeal. Recording The Above, The Appeal Is Disposed Of. 5. In Case Of Any Difficulty, It Will Be Open To The Parties To File An Application In This Appeal After The Decision Of The Supreme Court.

Section 234B

The Commissioner of Income Tax - International Taxation -1 vs. Bently Naveda Llc

The appeal is disposed of

ITA/1191/2018HC Delhi02 Nov 2018

Bench: The Supreme Court As Special Leave To Appeal Has Been Granted. 4. Counsel For The Parties State That The Ruling By The Supreme Court Would Equally Apply To The Present Appeal. Recording The Above, The Appeal Is Disposed Of. 5. In Case Of Any Difficulty, It Will Be Open To The Parties To File An Application In This Appeal After The Decision Of The Supreme Court.

Section 234B

Mahalaxmi Co-Op Bank Ltd, Kolhapur vs. Assistant Commissioner of Income Tax

In the result, the appeals are dismissed

ITA 2617/PUN/2016[2013-14]Status: DisposedITAT Pune29 Oct 2018AY 2013-14

Bench: Shri R.S. Syal & Shri Vikas Awasthy, Jm

For Appellant: Shri Ajinkya JogajeFor Respondent: Shri Pankaj Garg
Section 158ASection 158A(3)Section 158A(4)Section 158A(5)Section 36(1)(viia)

Mahalaxmi Co-Op Bank Ltd, Kolhapur vs. Assistant Commissioner of Income Tax

In the result, the appeals are dismissed

ITA 2616/PUN/2016[2012-13]Status: DisposedITAT Pune29 Oct 2018AY 2012-13

Bench: Shri R.S. Syal & Shri Vikas Awasthy, Jm

For Appellant: Shri Ajinkya JogajeFor Respondent: Shri Pankaj Garg
Section 158ASection 158A(3)Section 158A(4)Section 158A(5)Section 36(1)(viia)

M/S. Regency Saroj Infrastructure vs. Income-Tax Officer

In the result, both the appeals of assessee are dismissed

ITA 430/PUN/2016[2008-09]Status: DisposedITAT Pune18 Oct 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Hari KrishanFor Respondent: Shri Shivraj Morey
Section 158ASection 80I

M/S. Regency Saroj Infrastructure vs. Income-Tax Officer

In the result, both the appeals of assessee are dismissed

ITA 429/PUN/2016[2007-08]Status: DisposedITAT Pune18 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Hari KrishanFor Respondent: Shri Shivraj Morey
Section 158ASection 80I

Bombay Mercantile Co-Operative Bank Ltd, Mumbai vs. DCIT 1(1)(2), Mumbai

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

ITA 1468/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Aug 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Aayakr Apila Sam./ Ita No. 1468/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2013-14) Bombay Mercantile Co-Operative Bank Ltd. …… (Apilaaqai- / Appellant) Zain Rangoonwala Bldg, 78, Mohammad Ali Road, Mumbai-400 003 Vs. Dy. Commissioner Of Income Tax …… (P`%Yaqaai- / Respondent) Circle 1(1)92), Mumbai, Aayakar Bhavan, M.K. Road, Mumbai-400 020 स्थायी लेखा िं./Pan No. Aaaab2359J अपीलाथी की ओर े / Appellant By : Shri W Hasan, Ar प्रत्यथी की ओर े / Respondent By : Shri Dg Pansari, Dr ुनवाई की तारीख / Date Of Hearing: 30-08-2018 घोषणा की तारीख / Date Of Pronouncement : 30-08-2018 Aadosa / O R D E R Per Mahavir Singh, Jm:

For Appellant: Shri W Hasan, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 158ASection 158A(1)Section 256Section 257Section 260ASection 261

Owens Corning (India) P.Ltd, Mumbai vs. ITO WD 7(1)(2), Mumbai

ITA 4114/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Aug 2018AY 2010-11

Bench: Hon’Ble Sh. G. S. Pannu, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4114/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Ms. HiralHaria, ARFor Respondent: Shri Saurabh
Section 158ASection 158A(1)

Bharti Airtel Ltd., New Delhi vs. DCIT TDS, Gurgaon

In the result, the appeals of the assessee stands dismissed in terms of directions stated above

ITA 27/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Jun 2018AY 2015-16

Bench: Shri N.K.Billaiya & Shri N.K. Choudhary

Section 158ASection 158A(1)Section 158A(2)Section 194HSection 250(6)

M/S. Bharti Airtel Ltd., Gurgaon vs. DCIT (TDS), Gurgaon

In the result, the appeals of the assessee stands dismissed in terms of directions stated above

ITA 951/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi07 Jun 2018

Bench: Shri N.K.Billaiya & Shri N.K. Choudhary

Section 158ASection 158A(1)Section 158A(2)Section 194HSection 250(6)

M/S Bharti Airtel Ltd., New Delhi vs. DCIT, Gurgaon

In the result, the appeals of the assessee stands dismissed in terms of directions stated above

ITA 1800/DEL/2016[2013-14]Status: DisposedITAT Delhi07 Jun 2018AY 2013-14

Bench: Shri N.K.Billaiya & Shri N.K. Choudhary

Section 158ASection 158A(1)Section 158A(2)Section 194HSection 250(6)

M/S Bharti Airtel Ltd., New Delhi vs. DCIT, Gurgaon

In the result, the appeals of the assessee stands dismissed in terms of directions stated above

ITA 1793/DEL/2016[2006-07]Status: DisposedITAT Delhi07 Jun 2018AY 2006-07

Bench: Shri N.K.Billaiya & Shri N.K. Choudhary

Section 158ASection 158A(1)Section 158A(2)Section 194HSection 250(6)

Indi Stock Pvt Ltd., Kolkata vs. ITO, WD-6(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 851/KOL/2014[2006-2007]Status: DisposedITAT Kolkata30 Nov 2017AY 2006-2007

Bench: Shri P.M. Jagtap

Section 143(3)Section 14A

Hubli Dharwad Stock Trading House, Hubli vs. Deputy Commissioner of Income Tax Circle-1(1), Hubli

In the result, all these six appeals of the assessee are allowed for statistical purposes

ITA 1937/BANG/2017[2005-06]Status: DisposedITAT Bangalore29 Nov 2017AY 2005-06

Bench: Shri A.K.Garodia, Accounant Member

For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri Palani Kumar, Addl. CIT
Section 148Section 158A

Hubli Dharwad Stock Trading House, Hubli vs. Deputy Commissioner of Income Tax Circle-1(1), Hubli

In the result, all these six appeals of the assessee are allowed for statistical purposes

ITA 1936/BANG/2017[2004-05]Status: DisposedITAT Bangalore29 Nov 2017AY 2004-05

Bench: Shri A.K.Garodia, Accounant Member

For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri Palani Kumar, Addl. CIT
Section 148Section 158A

Hubli Dharwad Stock Trading House, Hubli vs. Deputy Commissioner of Income Tax Circle-1(1), Hubli

In the result, all these six appeals of the assessee are allowed for statistical purposes

ITA 1935/BANG/2017[2002-03]Status: DisposedITAT Bangalore29 Nov 2017AY 2002-03

Bench: Shri A.K.Garodia, Accounant Member

For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri Palani Kumar, Addl. CIT
Section 148Section 158A