Section 161 of the Income Tax Act

Income-tax Act, 2025: s.304

Section 161 of the Income-tax Act, 1961 corresponds to section 304 (Liability of representative assessee) of the Income-tax Act, 2025.

Read section 304 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 161 is CWT v. Trustees of H.E.H. Nizam’s (108 ITR 555), cited in 46 of the 82 judgments on BharatTax that turn on this section.

Leading authorities on Section 161

CWT v. Trustees of H.E.H. Nizam’s
108 ITR 555 · 1977 · Supreme Court
46
citing judgments

Where the shares of beneficiaries in a trust are determinate, trustees must be assessed separately for each beneficiary's share, treating each beneficiary as an individual. The income is then taxed at the marginal rate applicable to individuals, not at the maximum rate for an association of persons.

CIT v. Dalumal Shyamumal
276 ITR 62 · 2005 · High Court
18
citing judgments

An assessment order passed against a deceased assessee without bringing their legal representative on record is a nullity, and the appellate authority should direct the Assessing Officer to comply with Section 159 of the Income Tax Act, 1961, before passing a fresh order.

N.V. Shanmugam & Co. v. CIT
57 ITR 321 · 1965 · Supreme Court
9
citing judgments
CIT v. Smt. Kamalini Khatau
45 Taxmann.com 552 · 2014 · Supreme Court
8
citing judgments
CIT v. Indian Overseas Bank and Another
182 ITR 434 · High Court
6
citing judgments
Mrs. Amy F. Cama v. CIT
237 ITR 82 · 1999 · High Court
4
citing judgments

Judgments on Section 161

DCIT, Circle-3(1), Hyderabad vs. Indira Kamineni, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 2445/HYD/2025[2018-19]Status: DisposedITAT Hyderabad03 Jul 2026AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 2445/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Dy. Cit Vs. Smt.Indira Kamineni Circle 3(1) Hyderabad Hyderabad Pan: Adopk6339D (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri Bala Murali Krishna Korrapati, Sr. Ar िनधा"रती "ारा/Assessee By: Ca Poorna Chander Rao सुनवाई की तारीख/Date Of Hearing: 25/06/2026 घोषणा की तारीख/Pronouncement: 03/07/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: CA Poorna Chander RaoFor Respondent: Shri Bala Murali Krishna
Section 139(1)Section 143(3)Section 160

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Kalpataru Projects International Limited, Gujarat

In the result, the appeal of the assessee bearing ITA No

ITA 6159/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jan 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Kalpataru Projects Inernational Limited, Gujarat

In the result, the appeal of the assessee bearing ITA No

ITA 6114/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Jan 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Kalpataru Projects International Limited, Gujarat

In the result, the appeal of the assessee bearing ITA No

ITA 6113/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

Kalpataru Projects International Ltd, Gujarat vs. DCIT, CC-3(3), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 5961/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

Kalpataru Projects International Ltd, Mumbai vs. DCIT, CC-3(3), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 5960/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Jan 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

Kalpataru Projects International Ltd, Gujarat vs. DCIT, CC-3(3), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 5959/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jan 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

Manjar Discretionary Family Trust, Rajkot vs. ITO Ward 1(1)(1), Rajkot

ITA 164/RJT/2025[2024-25]Status: DisposedITAT Rajkot15 Oct 2025AY 2024-25
Section 143(1)Section 164Section 244A

Gauri Ananya Educational Beneficiary Trust, Kanpur vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Kanpur

In the result, the appeal is dismissed for statistical purposes

ITA 83/LKW/2023[2017-18]Status: DisposedITAT Lucknow15 Oct 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 143(1)Section 154Section 161Section 164(1)

Late Jagdish, Jaipur vs. ITO Ward 7(1), Jaipur

ITA 1437/JPR/2024[2007-08]Status: DisposedITAT Jaipur07 Oct 2025AY 2007-08

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Rohan Sogani, C.AFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 271(1)(c)

Punit Deora Trust, Mumbai vs. ITO, Ward, 25(3)(1), Mumbai

In the result, the appeal of the assessee is allowed for

ITA 6792/MUM/2024[2019-20]Status: DisposedITAT Mumbai19 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.L. Jain, ARFor Respondent: Shri Kiran Unavekar, (Sr.DR)
Section 143(1)Section 143(1)(a)Section 161Section 24

Deputy Commissioner of Income Tax, Jhandewalan, Delhi vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3089/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Deputy Commissioner of Income Tax, Jhandewalan, Delhi vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3088/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Aug 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Deputy Commissioner of Income Tax, Jhandewalan, Delhi vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3087/DEL/2023[2015-16]Status: DisposedITAT Delhi04 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Deputy Commissioner of Income Tax, Delhi, Jhandewalan vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3086/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Aug 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Dwarampudi Krss Subbireddy L/R of Dwarampudi Ramakrishna Reddy, East Godavari Dist vs. Income Tax Officer, Ward-2, Kakinada

In the result, the appeal is allowed for statistical purposes in terms of our aforesaid observations

ITA 219/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam07 Jul 2025AY 2017-18

Bench: Us:

Section 142(1)Section 144Section 69A

Seema Sureka, Kolkata vs. DCIT, Central Cir-3(3), Kolkata

In the result, all the appeals of the different assessees are partly allowed

ITSSA 15/KOL/2025[2014-15]Status: DisposedITAT Kolkata02 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.(S.S).A. No. 13 /Kol/2025 Assessment Years: 2013-14 Satyam Sureka Vs. Dcit, Central Circle-3(3), Kolkata

Section 115BSection 132Section 142(1)Section 143(2)Section 250Section 56(2)Section 68

Sudha Sureka, Kolkata vs. DCIT, Central Cir-3(3), Kolkata

In the result, all the appeals of the different assessees are partly allowed

ITSSA 14/KOL/2025[2014-15]Status: DisposedITAT Kolkata02 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.(S.S).A. No. 13 /Kol/2025 Assessment Years: 2013-14 Satyam Sureka Vs. Dcit, Central Circle-3(3), Kolkata

Section 115BSection 132Section 142(1)Section 143(2)Section 250Section 56(2)Section 68

Satyam Sureka, Kolkata vs. DCIT, Central Cir-3(3), Kolkata

In the result, all the appeals of the different assessees are partly allowed

ITSSA 13/KOL/2025[2013-14]Status: DisposedITAT Kolkata02 Jul 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.(S.S).A. No. 13 /Kol/2025 Assessment Years: 2013-14 Satyam Sureka Vs. Dcit, Central Circle-3(3), Kolkata

Section 115BSection 132Section 142(1)Section 143(2)Section 250Section 56(2)Section 68

Shivam Sureka, Kolkata vs. DCIT, Cen. Cir. 3(3), Kolkata

In the result, all the appeals filed by the different assessee are partly allowed

ITSSA 29/KOL/2024[2015-16]Status: DisposedITAT Kolkata16 Apr 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.(S.S).A. Nos. 27 & 28/Kol/2024 Assessment Years: 2014-15 & 2015-16 Aakash Sureka Vs. Dcit, Central Circle-3(3), Kolkata

Section 132Section 143(2)Section 153Section 250Section 43(5)Section 56(2)Section 68