Section 158BE of the Income Tax Act

Income-tax Act, 2025: s.296

Section 158BE of the Income-tax Act, 1961 corresponds to section 296 (Time-limit for completion of block assessment) of the Income-tax Act, 2025.

Read section 296 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

63 judgments on BharatTax turn on Section 158BE.

Judgments on Section 158BE

M/S Sanghi Corporate Services Ltd, Mumbai vs. Jt CIT, Spl Range-35, Mumbai

ITSSA 713/MUM/2002[1988-1998]Status: DisposedITAT Mumbai21 Apr 2025AY 1988-1998

Bench: Shri Amit Shukla & Shri Girish Agrawalit(Ss)A No. 713/Mum/2002 Assessment Year For Block Period 1988-1998 Sanghi Corporate Services Limited Vs Jt. Commissioner Of Income- Flat No.1 Plot No. 12, Balmoral Tax Spl. Range-35, Mumbai Apartment, Amritvan, Yashodham Cgo Building, Annex, M.K. Goregaon (East), Mumbai 400063 Road, Mumbai 400020 (Pan: Aaacs6368L) Appellant Respondent Present For: Appellant By : Shri H.N. Motiwala, Ca Respondent By : Smt. Sanyogita Nagpal, Cit Dr Date Of Hearing : 22.01.2025 Date Of Pronouncement : 21.04.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Ld. Cit(A) Xxxiii, Mumbai Vide Appeal No. Cit(A) Xxxiii/Rg. 2(3)/It/57-S/2000-01 Dated 28.11.2002 Passed Against The Assessment Order By Ld. Jcit, Spl. Range 36, Mumbai U/S.158Bc(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 31.07.2000 For Ays With Block Period 1988- 1998. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1. The Learned Commissioner Of Income-Tax (Appeals) Ought To Have Cancelled The Block Assessment Grounds: On The Following (I) That The Assessment Is Barred By Limitation.

For Appellant: Shri H.N. Motiwala, CAFor Respondent: Smt. Sanyogita Nagpal, CIT DR

Section 158Section 158B

The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru vs. M/S. Blueline Foods (India) Pvt. Ltd., Mangaluru

ITA 182/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Aug 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Revenue byFor Respondent: Date of hearing

Section 132Section 143(3)Section 153ASection 153CSection 255(4)

Anil Minda and Others vs. Commissioner of Income Tax

CIVIL APPEAL No. 345/2012Supreme Court24 Mar 2023

Bench: 2 Judges

Section 132Section 132(1)Section 158Section 158B

Anil Minda vs. Commissioner of Income Tax

C.A. No.-000345-000350 - 2012Supreme Court24 Mar 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 132Section 132(1)Section 158Section 158B

Shri Ashish Kumar Dey, Dharmanagar vs. Assistant Commissioner of Income Tax, Circle-Silchar, Silchar

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

Smt. Maya Rani Dey, Dharmanagar vs. Assistant Commissioner of Income Tax, Circle-Silchar, Silchar

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

Shri Subhash Chandra Dey, Dharmanagar vs. Assistant Commissioner of Income Tax, Circle- Silchar, Silchar

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.