Section 159(2) of the Income Tax Act

Income-tax Act, 2025: s.302

Section 159(2) falls under section 159 of the Income-tax Act, 1961, which corresponds to section 302 (Legal representative) of the Income-tax Act, 2025.

Read section 302 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 159(2) is Corporation Bank v. Saraswati Abharansala (1 SCC 540), cited in 10 of the 26 judgments on BharatTax that turn on this section.

Leading authorities on Section 159(2)

Corporation Bank v. Saraswati Abharansala
1 SCC 540 · 2009 · Reported
10
citing judgments

Taxation must be carried out in accordance with law, including provisions for tax collection, rates, and recovery. Excess tax paid, barring unjust enrichment, should be refunded.

PCIT vs. Maruti Suzuki India Ltd (2019) 416 ITR 613 and PCIT v. Mahagun Realtors (P) Ltd.
287 Taxmann 566 · 2022 · Supreme Court
5
citing judgments
Braham Prakash v. ITO
275 ITR 242 · 2005 · High Court
4
citing judgments
Vipin Walia v. ITO
238 Taxmann 1 · 2016 · High Court
4
citing judgments
46/273 Taxman 148/426 ITR 502 (Delhi); Vipin Walia v. ITO
382 ITR 19 · 2016 · High Court
3
citing judgments

Judgments on Section 159(2)

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle -14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1024/DEL/2023[2001-002]Status: DisposedITAT Delhi10 Jul 2023AY 2001-002

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

Late Anil Sitataram Vagal, Mumbai vs. ITO Ward-1(1), Kalyan

In the result, the appeal by the assessee is allowed

ITA 1945/MUM/2020[2011-12]Status: DisposedITAT Mumbai02 Jan 2023AY 2011-12

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

For Appellant: Shri Pranav PhadkeFor Respondent: Shri Purnesh Gururani
Section 142(1)Section 143(2)Section 144Section 250

Asit Baran Roy, Howrah vs. DCIT, Circle - 47, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2554/KOL/2018[2007-08]Status: DisposedITAT Kolkata01 Aug 2022AY 2007-08
Section 133ASection 143(3)Section 159(2)

The DCIT-2(1), Indore vs. Retd. Capt. Vikram Singh (Executor of the Will of Late Smt. Laxmi Kumari), Indore

ITA 450/IND/2016[2009-10]Status: DisposedITAT Indore29 Jul 2022AY 2009-10

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Bhagirath Mal Biyani

For Appellant: Shri Sudhir Sehgal, A.RFor Respondent: 09/06/2022
Section 24B(2)Section 34

Ushaben M. Kantharia L/H of Late Hansaben L. Patel, Surat vs. The Income Tax Officer, Ward-5(2), Surat

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 2389/AHD/2014[2010-11]Status: DisposedITAT Surat30 Sept 2019AY 2010-11

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Hansaben L. Patel Ito, Ward-5(2) Surat. Through Her Legal, Heir Ushaben M. Kantharia, A-4 Jeevandeep Flats, Opp. Kadampalli Society, Timaliyawad, Nanpura, Surat. Pan/Gir No.Auvpp6911G Appellant) .. Respondent) Assessee By Shri Mihir M. Shah Revenue By Shri B. P. K. Panda (Sr. Dr)

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 28Section 68

Pawan Kumar Dhelia Legal Heir of Late Smt. Madhavi Dhelia, Mumbai vs. ITO Ward - 20(2)(2), Mumbai

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 6038/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Prakash G. JhunjhunwalaFor Respondent: Shri V. Vidhyadhar
Section 13(2)Section 143(3)Section 159(2)