Question 1

What is the leading case on Section 158BFA(2) of the Income Tax Act?

Accepted Answer

Principal Commissioner of Income–tax v. Chawla Interbild Construction Co. Pvt. Ltd. (412 ITR 152) is the decision most relied on for Section 158BFA(2), cited in 6 judgments.

Question 2

Which cases are most cited on Section 158BFA(2)?

Accepted Answer

Principal Commissioner of Income–tax v. Chawla Interbild Construction Co. Pvt. Ltd. (412 ITR 152) — 6 citing judgments; Commissioner of Income Tax, Central-III, Kolkata v. Brijendra Gupta (234 Taxmann 51) — 3 citing judgments.

Question 3

How many judgments are there on Section 158BFA(2)?

Accepted Answer

BharatTax indexes 70 ITAT, High Court and Supreme Court judgments that turn on Section 158BFA(2) of the Income Tax Act, 1961.

Question 4

Which section of the Income-tax Act, 2025 corresponds to Section 158BFA(2)?

Accepted Answer

Section 158BFA(2) falls under section 158BFA of the Income-tax Act, 1961, which corresponds to section 298 (Levy of interest and penalty in certain cases) of the Income-tax Act, 2025.

Section 158BFA(2) of the Income Tax Act

Leading authorities on Section 158BFA(2)

Judgments on Section 158BFA(2)

J B Construction vs. Assistant Commissioner of Income Tax

Commissioner of Income Tax, Jalandhar vs. Gurkamal Singh

Commissioner of Income Tax Jai vs. Satya Narain Goyal

C I T Jaipur III vs. Dr Giriraj Agarwal Giri

CIT, Faridabad vs. M/S Om Parkash and Sons Faridabad

Sunil Dua vs. Income Tax

Commissioner of Income Tax vs. Harkaran Das Ved Pal

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

C I T-III vs. Lakhbir Singh

Rakesh Mahajan vs. Commissioner of Income Tax