Section 158BC of the Income Tax Act

The decision most relied on for Section 158BC is MDLR Resorts Private Limited v. CIT (40 Taxmann.com 365), cited in 14 of the 77 judgments on BharatTax that turn on this section.

Leading authorities on Section 158BC

MDLR Resorts Private Limited v. CIT
40 Taxmann.com 365 · 2013 · High Court
14
citing judgments
Pranav Construction Co. v. ACIT
96 Taxmann 323 · 1998 · High Court
12
citing judgments
CIT v. Rakesh Kumar
313 ITR 305 · 2009 · High Court
11
citing judgments
Proman Ltd. v. DCIT
95 ITD 489 · 2005 · ITAT
11
citing judgments
375 (SC); Mrs. Vanitha Gopal Shetty v. ACIT
444 ITR 420 · 2022 · High Court
7
citing judgments
CIT v. C Najeeb
130 Taxmann.com 142 · 2021 · Reported
6
citing judgments
Principal Commissioner of Income–tax v. Chawla Interbild Construction Co. Pvt. Ltd.
412 ITR 152 · 2019 · High Court
6
citing judgments
CIT v. G.K. Sanniappan
298 ITR 274 · 2008 · High Court
5
citing judgments
CIT v. Bipinchandra Chimanlal Doshi
395 ITR 632 · 2017 · Reported
5
citing judgments
Act. Again in Mansukhlal & Bros. v. CIT
73 ITR 546 · 1969 · Supreme Court
4
citing judgments

Judgments on Section 158BC

DCIT CIRCLE-3(1)91), BENGALURU vs. G CORP PRIVATE LIMITED, BANGALORE

In the result is filed by the learned assessing officer is allowed

ITA 2484/BANG/2025[2014-15]Status: DisposedITAT Bangalore01 Apr 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: None
Section 143Section 143(2)Section 143(3)Section 263

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

BUILDFOLIO REALITIES LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

ITA 510/RJT/2024[2022-23]Status: DisposedITAT Rajkot11 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 509 & 510/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities Llp The Deputy Commissioner Of Vs Income Tax, Central-1 . Shop No. 5Gf, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aawfb8233C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

FAYAZ MOHAMMED,HYDERABAD vs. DCIT, CENTRAL CIRCLE 2(4), HYDERABAD, HYDERABAD

ITA 1672/HYD/2025[2018-19]Status: DisposedITAT Hyderabad25 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha G.

For Appellant: Shri P Murali Mohan Rao, САFor Respondent: Smt.V Koteshwaramma, Sr.AR
Section 132Section 147Section 148Section 153ASection 153CSection 250Section 69

FAYAZ MOHAMMED,HYDERABAD vs. DCIT, CENTRAL CIRCLE 2(4), HYDERABAD, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1671/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Feb 2026AY 2017-18
Section 132Section 147Section 148Section 153ASection 153CSection 250Section 69

REKHA GUPTA,MOTIHARI vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 81/PAT/2025[1991-92]Status: DisposedITAT Patna09 Jan 2026AY 1991-92

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.81/Pat/2025 Assessment Year: 1991-92 Rekha Gupta………..………….………………. …………………....Appellant Balua Tal, Motihari, East Champaran, Bihar-845401. [Pan: Adkpg6602P] Vs. Acit, Cc, Muzaffarpur………...……………..………………….…..... Respondent Appearances By: Shri Abhi Sarkar, Adv., Appeared On Behalf Of The Appellant. Md. A H Chowdhury, Dr Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 05, 2026 Date Of Pronouncing The Order : January 09, 2026 आदेश / Order Per Sonjoy Sarma: The Present Appeal Filed By The Assessee Is Directed Against The Order Dated 24.12.2024 Passed By The Nfac, Delhi U/S 250 Of The Income Tax Act, 1961 (The ‘Act’) For The Assessment Year 1991-92. 2. Brief Facts Of The Case Are That The Assessee Is An Individual Deriving Income From Business & Other Sources. During The Relevant Period, The Assessee Was Engaged In The Business Of Sale Of Liquor On Wholesale & Retail Basis In The Proprietary Concern Styled As M/S Surya Enterprises. A Search & Seizure Operation Under Section 132(1) Of The Act Was Conducted At The Business Premises As Well As The Residential Premises Of The Assessee. Pursuant Thereto, An Assessment

Section 132(1)Section 142(1)Section 158BSection 250

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)

ASSISTANT COMMISSIONER OF INCOME-TAX , DELHI vs. LOGIC CONTROL PVT. LTD., DELHI

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

DILEEP K GUPTA,DELHI vs. DCIT CC-31 , DELHI

In the result, the appeals of the assessee are allowed

ITA 150/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

DILEEP K GUPTA,DELHI vs. DCIT, CC-31 , DELHI

In the result, the appeals of the assessee are allowed

ITA 149/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

M/S GOOD LIVING SHELTERS PVT LTD ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-12(2)(2), MUMBAI

In the result all three appeals filed by the assessee are allowed

ITA 1611/MUM/2024[2009-10]Status: DisposedITAT Mumbai28 Oct 2025AY 2009-10

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR
Section 132Section 143(1)Section 143(3)Section 153CSection 69A

M/S GOOD LIVING SHELTERS PVT LTD ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-12(2)(2), MUMBAI

In the result all three appeals filed by the assessee are allowed

ITA 1610/MUM/2024[2010-11]Status: DisposedITAT Mumbai28 Oct 2025AY 2010-11

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR
Section 132Section 143(1)Section 143(3)Section 153CSection 69A

M/S GOOD LIVILNG SHELTERS PVT LTD ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 12(2)(2), MUMBAI

In the result all three appeals filed by the assessee are allowed

ITA 1609/MUM/2024[2008-09]Status: DisposedITAT Mumbai28 Oct 2025AY 2008-09

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR
Section 132Section 143(1)Section 143(3)Section 153CSection 69A

DEPUTY COMMISSIONER, DELHI vs. ROMESH SHARMA, DELHI

Appeal is dismissed in above terms

ITA 582/DEL/2025[1999-2000]Status: DisposedITAT Delhi16 Oct 2025AY 1999-2000

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Prateek Mittal, CAFor Respondent: Adjournment Application Rejected
Section 158B

ANKUR CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

ITA 2139/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

DCIT, CENTRAL CIRCLE-1, NOIDA vs. BRAJ PAL SINGH, NOIDA

ITA 2386/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

SUDESH CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE- 1, NOIDA

ITA 2229/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

SUDESH CHAUDHARY , NOIDA vs. DCIT,CENTRAL CERCLE-1, NOIDA

ITA 2227/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

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