Section 158B(b) of the Income Tax Act

The decision most relied on for Section 158B(b) is Commissioner of Income Tax v. R.P. Singh and Co. Pvt. Ltd. (340 ITR 217), cited in 8 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 158B(b)

Commissioner of Income Tax v. R.P. Singh and Co. Pvt. Ltd.
340 ITR 217 · 2012 · High Court
8
citing judgments
DCIT, Central Circle 2(3), Chennai v. M/s BSR Builders Engineers & Contractors
121 ITR (Trib) 626 · 2025 · ITAT
4
citing judgments
CIT v. R.P. Singh & Co. (P.) Ltd.
21 Taxmann.com 50 · 2012 · High Court
4
citing judgments
Chamundi Granites (P) Ltd. v. DCIT
239 ITR 694 · High Court
3
citing judgments

Judgments on Section 158B(b)

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

NIMUS PROJECTS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

The appeal are disposed of as not pressed

ITA 5015/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4) , CHENNAI

In the result, the appeal for the A

ITA 744/CHNY/2005[2000-01]Status: DisposedITAT Chennai26 Dec 2025AY 2000-01

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal for the A

ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

KAYUM RAZAK DHANANI ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

Appeal of the assessee is allowed

ITA 634/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2015-16

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 127Section 132Section 139Section 143Section 143(3)Section 153ASection 56(2)(vii)

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

SHRI BALAJI INDIA PRIVATE LIMITED,GURGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, FARIDABAD

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5752/DEL/2024[2021-22]Status: DisposedITAT Delhi15 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5744/Del/2024 : Asstt. Year: 2019-20 Ita No. 5745/Del/2024 : Asstt. Year: 2020-21 Ita No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs Acit, Vpo Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaccs5328Q Assessee By: Sh. Anshul Mittal, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals Ita Nos. 5744, 5745 & 5752/Del/2024, For Assessment Years 2019-20, 2020-21 & 2021-22, Arise Against The Cit(A)-3, Gurgaon’S Orders Dated 21St & 22Nd October, 2024 Passed In Case Nos. 10964/2018-19, 10827/2019-20 & 10090/2020-21, In Proceedings U/S 143(3) R.W.S. 153A Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

SHRI BALAJI INDIA PRIVATE LIMITED,GURGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, FARIDABAD

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5745/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Jul 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5744/Del/2024 : Asstt. Year: 2019-20 Ita No. 5745/Del/2024 : Asstt. Year: 2020-21 Ita No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs Acit, Vpo Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaccs5328Q Assessee By: Sh. Anshul Mittal, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals Ita Nos. 5744, 5745 & 5752/Del/2024, For Assessment Years 2019-20, 2020-21 & 2021-22, Arise Against The Cit(A)-3, Gurgaon’S Orders Dated 21St & 22Nd October, 2024 Passed In Case Nos. 10964/2018-19, 10827/2019-20 & 10090/2020-21, In Proceedings U/S 143(3) R.W.S. 153A Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

SHRI BALAJI INDIA PRIVATE LIMITED,GURUGRAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, FARIDABAD

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5744/DEL/2024[2019-20]Status: DisposedITAT Delhi15 Jul 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5744/Del/2024 : Asstt. Year: 2019-20 Ita No. 5745/Del/2024 : Asstt. Year: 2020-21 Ita No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs Acit, Vpo Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaccs5328Q Assessee By: Sh. Anshul Mittal, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals Ita Nos. 5744, 5745 & 5752/Del/2024, For Assessment Years 2019-20, 2020-21 & 2021-22, Arise Against The Cit(A)-3, Gurgaon’S Orders Dated 21St & 22Nd October, 2024 Passed In Case Nos. 10964/2018-19, 10827/2019-20 & 10090/2020-21, In Proceedings U/S 143(3) R.W.S. 153A Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. DEEPAK NARANG, NEW DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3947/DEL/2023[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

DEEPAK NARANG ,DELHI vs. DCIT, CENTRAL CIRCLE - 29, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3392/DEL/2023[A.Y. 2020-21]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

DEEPAK NARANG,DELHI vs. DCIT, CENTRAL CIRCLE -29, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3391/DEL/2023[A.Y. 2019-20]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

DEEPAK NARANG ,DELHI vs. DCIT, CENTRAL CIRCLE - 29, NEW DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3390/DEL/2023[A.Y. 2018-19]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

ACIT I/C ITO - 22(2)(1), MUMBAI, PIRAMAL CHAMBERS, LALBAUG, MUMBAI vs. NARESH MANAKCHAND JAIN , PRABHADEVI, MUMBAI

In the result, the appeals of the assessee are partly allowed

ITA 1604/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 May 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

ACIT I/C ITO - 22(2)(1), MUMBAI, PIRAMAL CHAMBERS, LALBAUG, MUMBAI vs. NARESH MANAKCHAND JAIN , PRABHADEVI, MUMBAI

In the result, the appeals of the assessee are partly allowed

ITA 1581/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 May 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

ACIT I/C ITO - 22(2)(1), MUMBAI, PIRAMAL CHAMBERS, LALBAUG, MUMBAI vs. NARESH MANAKCHAND JAIN , PRABHADEVI, MUMBAI

In the result, the appeals of the assessee are partly allowed

ITA 1580/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 May 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

ACIT I/C ITO - 22(2)(1), MUMBAI, PIRAMAL CHAMBERS, LALBAUG vs. NARESH MANAKCHAND JAIN , PRABHADEVI MUMBAI

In the result, the appeals of the assessee are partly allowed

ITA 1579/MUM/2025[2014-15]Status: DisposedITAT Mumbai23 May 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

ACIT I/C ITO - 22(2)(1), MUMBAI. , PIRAMAL CHAMBERS, LALBAUG vs. NARESH MANAKCHAND JAIN , PRABHADEVI

In the result, the appeals of the assessee are partly allowed

ITA 1578/MUM/2025[2013]Status: DisposedITAT Mumbai23 May 2025

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

HETAL RAKESH MEHTA ,MUMBAI vs. ACIT, CC-1(2), PUNE

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

ITA 1727/PUN/2024[2018-19]Status: DisposedITAT Pune13 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)

For Appellant: Ms Simran Dhawan (virtual)For Respondent: Shri Ravi Prakash
Section 132Section 139Section 143(2)Section 153A

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