Section 161 of the Income Tax Act

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 31 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
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

SAI PRAGATHI ESTATES & CONSTRUCTIONS PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER (INT. TAXN)-1, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1627/HYD/2025[2009-10]Status: DisposedITAT Hyderabad21 Jan 2026AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1627/Hyd/2025 Assessment Year 2009-2010 Sai Pragathi Estates & The Income Tax Officer- Constructions Pvt. [Int.Taxn]-1, Hyderabad Vs. Limited, Hyderabad. Pin – 500 004. Pin – 500 029. Telangana. Telangana. Pan Aadcs4150P (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri A Harish, Advocate राज" व "ारा /Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 12.01.2026 घोषणा की तारीख/Pronouncement: 21.01.2026 आदेश/Order

For Appellant: Sri A Harish, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 148Section 161Section 163Section 163(1)(c)Section 163(1)(e)

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, 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, 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, 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

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

ITA 5401/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Ms. Shivani Shah
Section 147Section 148Section 35A

MANJAR DISCRETIONARY FAMILY TRUST,RAJKOT vs. ITO WARD 1(1)(1), RAJKOT, 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, 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)

ANIL BANSILAL LODHA,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK - 1, NASHIK

In the result, it is directed that the order passed under section 263 be set aside

ITA 953/PUN/2024[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 10(38)Section 112ASection 143(3)Section 263

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)

JOINT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. USHA GOLCHA, JAIPUR

ITA 794/JPR/2025[2015-16]Status: DisposedITAT Jaipur11 Aug 2025AY 2015-16

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

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, 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

SATYAM SUREKA ,KOLKATA vs. DCIT, CENTRAL CIR-3(3), KOLKATA

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

ITA 152/KOL/2025[2015-16]Status: DisposedITAT Kolkata02 Jul 2025AY 2015-16

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

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 149/HYD/2025[2013-2014]Status: DisposedITAT Hyderabad28 Apr 2025AY 2013-2014

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI

The appeal of the assessee is ALLOWED

ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8

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