Section 16(1) of the Income Tax Act

Income-tax Act, 2025: s.19

Section 16(1) falls under section 16 of the Income-tax Act, 1961, which corresponds to section 19 (Deductions from salaries) of the Income-tax Act, 2025.

Read section 19 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 16(1) is Ranjit Kumar Bose v. ITO (18 ITD 230), cited in 8 of the 31 judgments on BharatTax that turn on this section.

Leading authorities on Section 16(1)

Ranjit Kumar Bose v. ITO
18 ITD 230 · 1986 · ITAT
8
citing judgments
CIT v. AP Kalyanakrishnan
195 ITR 534 · 1992 · High Court
8
citing judgments
CIT v. Nippon
233 ITR 158 · 1998 · High Court
5
citing judgments
DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy v. DIT
147 ITD 409 · 2014 · ITAT
3
citing judgments
Bholanath Pal v. ITO
23 Taxmann.com 177 · 2012 · ITAT
3
citing judgments

Judgments on Section 16(1)

Asstt. Commissioner of Income Tax, Central Circle-2, Surat vs. Shri Jayantibhai Virjibhai Babariya, Surat

Appeal are partly allowed for statistical purpose

WTA 2/SRT/2025[2015-16]Status: DisposedITAT Surat30 Sept 2026AY 2015-16

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniwta Nos.1 & 2/Srt/2025 (निर्धारण वर्ा/Assessment Year: 2014-15 & 2015-16) Assistant Commissioner Of Shri Jayantibhai Wealth Tax, Central Virjibhai Babariya Circle-2, Surat K-801, River View Room No.505, 5Th Floor, Heights, Pedar Road, Vs. Aayakar Bhawan, Mota Varachha Majura Gate, Surat Surat अपीलधर्थी Appellant प्रत्यर्थी Respondent

For Appellant: AFHPB0820M
Section 14Section 16(1)Section 16(5)(b)

Asst. Commissioner of Income Tax, Central Circle-2, Surat vs. Shri Jayantibhai Virjibhai Babariya, Surat

Appeal are partly allowed for statistical purpose

WTA 1/SRT/2025[2014-15]Status: DisposedITAT Surat30 Sept 2026AY 2014-15

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniwta Nos.1 & 2/Srt/2025 (निर्धारण वर्ा/Assessment Year: 2014-15 & 2015-16) Assistant Commissioner Of Shri Jayantibhai Wealth Tax, Central Virjibhai Babariya Circle-2, Surat K-801, River View Room No.505, 5Th Floor, Heights, Pedar Road, Vs. Aayakar Bhawan, Mota Varachha Majura Gate, Surat Surat अपीलधर्थी Appellant प्रत्यर्थी Respondent

For Appellant: AFHPB0820M
Section 14Section 16(1)Section 16(5)(b)

Pushpa Sharma, Haryana vs. ITO Ward 2(1), Faridabad

In the result, appeal of the assessee is allowed

ITA 2742/DEL/2026[2023-24]Status: DisposedITAT Delhi09 Jul 2026AY 2023-24

Bench: Shri Mahavir Singh & Shri Manish Agarwalpushpa Sharma, Income Tax Officer, House No.1788, Ward-2(1), Sector-08, Faridabad, Vs. Faridabad. Haryana-121004. Pan-Caqps5194F (Appellant) (Respondent) Shri Alok Kumar Gupta,Ca Assessee By Department By Shri. Tarun Sarda, Sr. Dr. Date Of Hearing 07/07/2026 Date Of Pronouncement 07/07/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Ld. Cit(E)] Dated 25.05.2026 U/S 250 Of The Income Tax Act, 1961 (“The Act” In Short) Arising Out Of The Assessment Order Passed U/S 143(3) Of The Act For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Her Return Of Income On 12.09.2023 Declaring Total Income At Rs.32,85,260/-. The Case Of The Assessee Was Selected For Scrutiny & The Income Was Assessed In Terms Of The Order Passed U/S 143(3) Dated 19.03.2025 At Rs.1,68,48,462/- By Making Various Additions & Disallowance. Pushpa Sharma Vs. Ito 3. Aggrieved By The Said Order, The Assessee Preferred An Appeal Before The Ld. Cit(A) Wherein Assessee Get Part Relief & Disallowance Of Rs.4,96,908/- Made U/S 40(A)(Ia) Was Confirmed By The Ld. Cit(A).

Section 143(3)Section 16(1)Section 250Section 40Section 87A

Ankitha Shetty, Karnataka vs. Income Tax Officer, Udupi

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

ITA 2321/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Apr 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year :2017-18

For Appellant: Smt Preeti Goel AR
Section 143(3)Section 250Section 270Section 270ASection 270A(6)(a)Section 90

Commissioner, of Wealth Tax and Anr vs. The Lake Palace Hotels and Motels Ltd

SAW/43/2012HC Rajasthan03 Jan 2024
Section 143Section 143(1)Section 16(1)Section 25

Mukesh Gupta, Mumbai vs. Asstt CIT-Central Circle-1, Thane

Appeals are partly allowed for statistical purpose

ITA 886/MUM/2022[2008-09]Status: DisposedITAT Mumbai28 Nov 2022AY 2008-09

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 142Section 153ASection 250

Mukesh Gupta, Mumbai vs. Asstt CIT, Central Circle-1, Thane

Appeals are partly allowed for statistical purpose

ITA 885/MUM/2022[2007-08]Status: DisposedITAT Mumbai28 Nov 2022AY 2007-08

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 142Section 153ASection 250

Mukesh Gupta, Mumbai vs. Asstt. CIT, Central Circle- 1. Thane, Thane

Appeals are partly allowed for statistical purpose

ITA 884/MUM/2022[2006-07]Status: DisposedITAT Mumbai28 Nov 2022AY 2006-07

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 142Section 153ASection 250

Mukesh Gupta, Mumbai vs. Asstt.CIT Central Circle-1 Thane, Thane

Appeals are partly allowed for statistical purpose

ITA 883/MUM/2022[2005-06]Status: DisposedITAT Mumbai28 Nov 2022AY 2005-06

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 142Section 153ASection 250

Dr. K.E. Moorthy, Pathanamthitta vs. DCIT, Kollam

In the result, the appeals of the assessee in ITA Nos

ITA 637/COCH/2008[2000-01]Status: DisposedITAT Cochin18 Jul 2019AY 2000-01

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153ASection 250Section 271(1)(c)

Commissioner of Gift Tax vs. M/S Jindal Equipment Leasing &

The appeals are allowed in the above terms

GTA/1/2005HC Delhi29 Jan 2018
Section 16Section 16(1)Section 4(1)(a)

Rajeev Chawla, Delhi vs. ACIT, New Delhi

Appeals are allowed

ITA 371/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Jan 2016AY 2005-06

Bench: Shri N.K. Saini & Smt. Beena Pillai

Section 132Section 133ASection 139Section 143(3)Section 153Section 153ASection 16(1)Section 24

P.A. Ibrahim vs. CIT, Bangalore

In the result, all the appeals are dismissed

ITA 195/BANG/2014[2008-09]Status: DisposedITAT Bangalore13 Feb 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Appellant: NoneFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 143(3)Section 16(1)Section 16(3)Section 17

Satya Nano Munjal vs. Commissioner of Gift Tax

Appeals are allowed

CIVIL APPEAL No. 3914/2010Supreme Court22 Jan 2013

Bench: F Expiry Of 82 Months From The Date Of Transfer. In September, 1982 & May 1986, The Company Issued Certain Bonus Shares To The Transferee As Holder Of Gifted Equity Shares. On 15.06.1988, The Assessee Revoked The Gift Of Equity Shares, Which Came Back To The Assessee, G But The Bonus Shares Continued With The Transferee. Ultimately, The Revocable Gift .Made By The Assessee Was Held Valid By The Itat & The High Court & Assessee Liable To Pay Gift Tax On The Value Of The Gift In Terms Of R. 11 Of The Gift Tax Rules, 1958. However, By Reassessment H 492

Raj Kumar Mangla vs. Assistant Commissioner of I.T., Ggn

ITA/263/2007HC Punjab & Haryana08 Apr 2008
Section 132(1)Section 16(1)Section 80CSection 80C(2)(h)

V.G. Ganatra, Dev. Officer vs. Commissioner of Income Tax

ITR/54/1998HC Gujarat01 Nov 2006
Section 10(14)Section 16(1)Section 17(1)Section 2(24)Section 256(1)

Commissioner of Wealth-Tax vs. Sumankumar Ishwarlal Parekh

WTR/115/1994HC Gujarat10 Aug 2005
Section 132Section 16(1)Section 25(2)Section 263Section 27(3)

Shri Vijaybhai C. Patel vs. Commissioner of Income-Tax

ITR/58/1997HC Gujarat16 Jan 2001
Section 16(1)Section 17

Commissioner of Income Tax vs. Gordhanbhai C Patel

ITR/403/1983HC Gujarat04 May 1998
Section 16(1)Section 256(1)

Commissioner of Income Tax vs. Pradip R Gandhi

ITR/16/1994HC Gujarat27 Apr 1998
Section 16(1)Section 256(1)