Section 158BB of the Income Tax Act

Income-tax Act, 2025: s.293

Section 158BB of the Income-tax Act, 1961 corresponds to section 293 (Computation of total undisclosed income of block period) of the Income-tax Act, 2025.

Read section 293 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 158BB is Recently in CIT Chennai v. Aji S Kumar (93 Taxmann.com 294), cited in 50 of the 130 judgments on BharatTax that turn on this section.

Leading authorities on Section 158BB

Recently in CIT Chennai v. Aji S Kumar
93 Taxmann.com 294 · 2018 · Supreme Court
50
citing judgments
CIT v. G. K. Senniappan
284 ITR 220 · 2006 · High Court
38
citing judgments

Materials gathered during a survey under section 133A cannot be used in a block assessment under section 158BB because such materials lack evidentiary value for block assessment purposes.

C (A) No. 2620 of 2006 (between CIT v. S. Ajit Kumar
300 ITR 152 · 2008 · High Court
37
citing judgments

Statements made during a survey under section 133A, even if a confession of additional income, are not conclusive evidence and can be retracted. Such statements cannot form the sole basis for additions in block assessment if the assessee demonstrates they are incorrect.

CIT v. S. Ajit Kumar
404 ITR 526 · 2018 · Supreme Court
32
citing judgments

Material or information found during a simultaneous survey action at connected premises can be utilized in a block assessment under the erstwhile Chapter XIVB, specifically under section 158BB.

CWT v. Sanwarmal Shivkumar
171 ITR 337 · Reported
4
citing judgments
Unique Art Age v. ACIT
152 ITD 600 · 2015 · ITAT
3
citing judgments
ACIT v. Jewel Consumer Care (P.) Ltd.
157 Taxmann.com 643 · 2023 · Reported
3
citing judgments
D.S. Agencies & Associates v. ACIT
170 Taxmann.com 550 · 2025 · Reported
3
citing judgments
T.C.(A) No.2620 of 2006 (between Commissioner\nof Income-tax v. S.Ajit Kumar)
300 ITR 153 · 2008 · High Court
3
citing judgments
DCIT v. Premsons
82 Taxmann.com 252 · 2017 · Reported
3
citing judgments

Judgments on Section 158BB

Commissioner of Income Tax vs. Padam Chand Gupta

The appeals are dismissed

ITA - 207 / 2008HC Delhi15 Apr 2009
Section 142(1)Section 143Section 143(2)Section 143(3)Section 158Section 158B

Commissioner of Income Tax Delhi vs. Bharat Glass Gube Ltd

In the result appeal is dismissed

ITA - 51 / 2008HC Delhi22 Jan 2009
Section 132(1)Section 139(1)Section 139(4)Section 158BSection 260ASection 44A

Commissioner of Income Tax vs. Jmd International

The appeal is dismissed

ITA - 1140 / 2008HC Delhi29 Sept 2008
Section 139Section 158

C.I.T., Patiala vs. Jai Parkash

ITA/372/2007HC Punjab & Haryana25 Mar 2008
Section 132(1)Section 139(4)Section 143(3)Section 158Section 158BSection 260A

Commissioner of Income Tax vs. Ansal Buildwell Ltd

ITA - 406 / 2007HC Delhi04 Mar 2008
Section 158B

C I T Jodhpur vs. M/S Mangilal Rameshwar Lal

ITA/67/2004HC Rajasthan18 Jan 2008

Bench: The Tribunal Cross Appeals Were Filed; One By The Assessee & The Other By The Revenue. The Matter Relates To Block Assessment, For The Block Period 1987-88 To 1997- 98. The Appeal Has Been Admitted, Vide Order Dt. 17.12.2004, By Framing Following Substantial Questions Of Law. “1. Whether The Jurisdiction Of Assessing Officer For Assessment Of Undisclosed Income In A Block Assessment Under Section 158-Bb Of The Income Tax Act, 1961 Is Limited To The Material Found During The Search Or On The Basis Of Information Available The Assessing Officer Could Estimate The Income To The Best Of His

Section 132Section 132ASection 158Section 158BSection 260A

Commissioner of Income Tax Central II vs. Suresh N. Gupta

CIVIL APPEAL No. 32/2008Supreme Court07 Jan 2008

Bench: 2 Judges

Section 113Section 158Section 158BSection 4Section 4(1)

C I T vs. M/S Chandra Chemoux P Ltd

ITR/97/1999HC Rajasthan21 Sept 2007

Bench: The Income Tax Appellate Tribunal Under The Provisions Of Section 256 [1] Of The Income Tax Act For Reference Of Certain Questions To This Court. Those Questions Were Arising Out Of The Order Of The Learned Tribunal Vide Its Order Dated 25.08.98 In Relation To The Block Assessment Years 1986- 87 To 1996-97. Following Questions Were Sought For Reference.

Section 158Section 256

C I T vs. Jethmal Harish Boob

ITR/98/1999HC Rajasthan21 Sept 2007

Bench: The Income Tax Appellate Tribunal Under The Provisions Of Section 256 [1] Of The Income Tax Act For Reference Of Certain Questions To This Court. Those Questions Were Arising Out Of The Order Of The Learned Tribunal Vide Its Order Dated 25.08.98 In Relation To The Block Assessment Years 1986-87 To 1996- 97. Following Question Was Sought For Reference. “Whether On The Facts & In The Circumstances Of The Case The Itat Was Justified In Law In Altogether Ignoring The Circumstantial Evidence & Deleting The Addition Of Rs.2,80,000/- Made On Account Of Undeclared Payments Made For The Purchase Of Immovable Property?

Section 158Section 256

Commissioner of Income Tax vs. N.R. Papers & Boards Ltd

ITA/238/1999HC Gujarat18 Oct 1999
Section 158Section 256(1)Section 80