Which cases are most cited on Section 158BD?

Manish Maheshwari v. ACIT (289 ITR 341) — 237 citing judgments; Commissioner of Income Tax v. Mechmen (60 Taxmann.com 484) — 129 citing judgments; Manish Maheshwari v. Asstt. CIT (159 Taxmann 258) — 29 citing judgments; Kusum Goyal v. ITO (329 ITR 283) — 21 citing judgments; CIT v. Rakesh Kumar (313 ITR 305) — 11 citing judgments.

How many judgments are there on Section 158BD?

BharatTax indexes 68 ITAT, High Court and Supreme Court judgments that turn on Section 158BD of the Income Tax Act, 1961.

Section 158BD of the Income Tax Act

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

Manish Maheshwari v. ACIT (289 ITR 341) is the decision most relied on for Section 158BD, cited in 237 judgments. A block assessment under Chapter XIV-B of the Income-tax Act requires a prior search conducted under Section 132 or a requisition of documents/assets under Section 132A. This fundamental condition precedent applies to block assessments, including those concerning other persons under Section 158BD.

The decision most relied on for Section 158BD is Manish Maheshwari v. ACIT (289 ITR 341), cited in 237 of the 68 judgments on BharatTax that turn on this section.

Leading authorities on Section 158BD

Manish Maheshwari v. ACIT

289 ITR 341 · 2007 · Supreme Court

237

citing judgments

A block assessment under Chapter XIV-B of the Income-tax Act requires a prior search conducted under Section 132 or a requisition of documents/assets under Section 132A. This fundamental condition precedent applies to block assessments, including those concerning other persons under Section 158BD.

Commissioner of Income Tax v. Mechmen

60 Taxmann.com 484 · 2015 · High Court

129

citing judgments

For initiating proceedings under Section 153C against a person other than the one searched, the Assessing Officer (AO) must mandatorily record satisfaction that seized assets/documents belong to that other person. This satisfaction is a jurisdictional prerequisite, even if the AO for both the searched person and the other person is the same.

Manish Maheshwari v. Asstt. CIT

159 Taxmann 258 · 2007 · Supreme Court

citing judgments

Kusum Goyal v. ITO

329 ITR 283 · 2010 · High Court

citing judgments

CIT v. Rakesh Kumar

313 ITR 305 · 2009 · High Court

citing judgments

Subhas Chandra Bhaniranka v. ACIT

320 ITR 349 · 2010 · High Court

citing judgments

Sri Dinakara Suvarna v. Dy. CIT

454 ITR 21 · 2023 · High Court

citing judgments

Judgments on Section 158BD

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

AJAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, all the appeal of the assessee is partly allowed

ITA 5149/DEL/2025[2015-16]Status: DisposedITAT Delhi16 Feb 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M Balaganeshajay Gupta, Vs. Dcit, 35, Rajpura Road, Civil Central Circle-31, Lines, Majnu Ka Tilla New Delhi Area, Civil Lines, So North Delhi, (Appellant) (Respondent) Pan: Aakpg6283H

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Pravin Rawal, CIT DR

Section 127Section 132Section 139(1)Section 144Section 153B(1)(b)Section 153C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P.P. CONSTRUCTIONS, KARUR

ITA 2531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan:Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

DCIT., CENTRAL CIRCLE-1(3), HYDERABAD vs. LIGHT HOUSE MOVIE MAKERS LLP, HYDERABAD

In the result, both the appeals filed by the revenue are dismissed

ITA 318/HYD/2024[2019-20]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR

Section 132Section 139Section 142(1)Section 153C