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

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

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

ITSSA 28/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

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

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

ITSSA 27/KOL/2024[2014-15]Status: DisposedITAT Kolkata16 Apr 2025AY 2014-15

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

I.T.O., Ward-1(2), Kolkata vs. M/S Ka Vanijya Pvt. Ltd., Kolkata

The appeal of the Revenue is treated as allowed for statistical purposes

ITA 339/KOL/2020[2012-13]Status: DisposedITAT Kolkata10 Feb 2025AY 2012-13

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 147Section 250Section 271(1)(c)Section 68

Mantika Beneficiary Trust, Jaipur vs. ITO WD 7(1), Jaipur

In the result, the appeal of the assessee is allowed in above terms

ITA 1216/JPR/2024[2022-23]Status: DisposedITAT Jaipur24 Jan 2025AY 2022-23

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmantika Beneficiary Trust, D 122, Amba Bari, Jaipur – 302 012. Pan No.:Aaetm7086Q ...... Appellant Vs. Ito, Ward- 7(1), Jaipur ...... Respondent

For Appellant: Mr. Rohan Sogani, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT, Ld
Section 143(1)Section 154Section 160Section 163Section 250Section 9

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

In the result the appeal filed by the assessee is allowed

ITA 6249/MUM/2024[2018-19]Status: DisposedITAT Mumbai20 Jan 2025AY 2018-19

Bench: Shri Amit Shukla & Ms.Renu Jauhripunit Deora Trust, C/O Vs. Income Tax Department Mumbai – Punit International, 17, Fair Field Society, Opp. K.C. College Churchgate,Mumbai – 400020. Pan/Gir No. Aaatp1811E (Applicant) (Respondent) Assessee By Sh. S.L. Jain & Sh. Satish Jain, Revenue By Sh. Mahesh Pamnani, Sr. Dr सुनवाई की तारीख/Date Of Hearing 15.01.2025 घोषणा की तारीख/Date Of Pronouncement 20.01.2025 आदेश / Order Per: Amit Shukla, Jm: The Aforesaid Appeal Has Been Filed By The Assessee Against The Order Dated 25.10.2024 Passed By Addl./Jcit (A), Bhubaneshwar, In Relation To The Adjust Assessment Made U/S 143(1) For The Year 2018-19. 2. In Various Grounds Of Appeal, The Assessee Has Challenged Firstly, Not Granting Of Deduction U/S 24(A) To Rs.1,97,80,200/- As Claimed By The Assessee By Computing The Income From House

Section 139(9)Section 143(1)Section 143(1)(a)Section 143(3)Section 161Section 24

The George Telegraph Training Institute, Kolkata vs. D.C.I.T., Circle 29(1), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 563/KOL/2024[2016-2017]Status: DisposedITAT Kolkata17 Jan 2025AY 2016-2017

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(1)Section 143(3)Section 234B

The George Telegraph Training Institute, Kolkata vs. D.C.I.T., Circle 29(1)., Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 562/KOL/2024[2011-2012]Status: DisposedITAT Kolkata17 Jan 2025AY 2011-2012

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(1)Section 143(3)Section 234B

DCIT, Circle - 19(1), New Delhi vs. Pranav Vikas India Pvt. Ltd., Delhi

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

ITA 3087/DEL/2024[2018-19]Status: HeardITAT Delhi07 Jan 2025AY 2018-19

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

Kamalanathan, Vellore vs. ITO, Ward-1, Vellore

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 2109/CHNY/2024[2017-18]Status: DisposedITAT Chennai23 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2109/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017 -2018) Kamalanathan, Vs. The Income Tax Officer, 91, Soullur Vill, Ward I, Paradesipatti, Vellore Thirupattur, Vellore 635 654. [Pan: Ctxpk 7826E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. T.S. Lakshmi Venkataraman, C.A. ""यथ" क" ओर से /Respondent By : Shri. Ashwin D. Gowda, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 22.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 23.10.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. T.S. Lakshmi Venkataraman, C.AFor Respondent: Shri. Ashwin D. Gowda, IRS, Addl. CIT
Section 147Section 148

Income Tax Officer, Kautilya Bhawan vs. Petroleum Trust, Mumbai

In the result, appeal of the revenue is dismissed

ITA 2694/MUM/2024[2021]Status: DisposedITAT Mumbai02 Aug 2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Madhur Agarwal & Shri Nimesh Vora, A/RsFor Respondent: Ms. Madhu Malati Ghosh, CIT, D/R
Section 115BSection 160Section 161Section 161(1)Section 163Section 9

Gyanodaya Educational Trust, Keonjhar vs. ITO (Exemption), Cuttack

In the result, appeal of the assessee is partly allowed

ITA 304/CTK/2023[2017-18]Status: HeardITAT Cuttack03 Jun 2024AY 2017-18
For Appellant: Shri Sunil Mishra &For Respondent: Shri S.C.Mohanty, Sr. DR
Section 11Section 12ASection 143(1)Section 154Section 161

Pranav Trust, Durg vs. Income Tax Officer, Ward 2(2), Bhilai, Durg

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 177/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Nov 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 177/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 Pranav Trust Baniya Para, Durg-491 001 (C.G.)-491 001 Pan : Aabtp9694C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Rahul Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 161(1)Section 164Section 164(1)

Dinroze Estate, Hyderabad vs. ITO, Ncw-9(5), Chennai

The appeal stand allowed

ITA 358/CHNY/2023[2014-15]Status: DisposedITAT Chennai09 Aug 2023AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.358/Chny/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Dinroze Estate Ito बनाम 12A, Wellington Plaza, Non -Corporate Ward-9(5), / Vs. 90, Anna Salai,Chennai-600 002. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaad-1408-J (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Venugopalan ( Ca) - Ld.Ar !"थ"कीओरसे/Respondent By : Shri D.Hema Bhupal (Jcit)- Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2014-15 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 24-01-2023 In The Matter Of Rectification Intimation U/S 154 Issued By Centralized Processing Centre, Bengaluru (Cpc) On 10-07-2019.The Assessee Is Assessed As An Association Of Person (Aop). The Return Of The Estate Was Filed Considering The Provisions Of Sec. 161 Of The Act.

For Appellant: Shri S. Venugopalan ( CA) - Ld.ARFor Respondent: Shri D.Hema Bhupal (JCIT)- Ld.Sr. DR
Section 143(1)Section 154Section 161Section 166

N.R. Gulati Trust, Mumbai vs. Dy Commissioner of Income Tax CPC, Bangaluru

Appeal of the assessee is allowed

ITA 262/MUM/2023[2017-18]Status: DisposedITAT Mumbai15 May 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyaln. R. Gulati Trust C/O G. P. Mehta & Co., 807, Tulsiani Chambers, Nariman Point, Mumbai-400 021 Pan: Aaatn0381M ...... Appellant Vs. Dcit, Cpc Bengaluru, Karnataka-560 500 ..... Respondent

For Appellant: Shri G. P. Mehta, CAFor Respondent: Shri Chetan M. Kacha, Sr. AR
Section 143(1)Section 154Section 161Section 250

Vidhyawati Khanna Trust, New Delhi vs. ACIT, Circle-29(1), New Delhi

In the result, appeal of the assessee is partly allowed as indicated

ITA 7884/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Apr 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7884/Del/2019 िनधा"रणवष"/Assessment Year:2010-11 बनाम Vidhyawati Khanna Trust, Acit S-101, Pachshila Park, Vs. Circle 29(1) New Delhi. New Delhi. Pan No. Aaatv9898B अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 161(1)Section 166Section 26

Green Maiden A 2013 Trust, Mumbai vs. Assistant Commissioner of Income Tax (It) Circle 2(3)(2), Mumbai

In the result, the appeals filed by the assesse are partly allowed

ITA 2105/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jan 2023AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2105, 1977 & 1978/Mum/2022 (A.Ys.2016-17 To 2018-19) Green Maiden A 2013 Vs. Assistant Commissioner Trust, Level 1, Ifc 1, Of Income Tax Esplanade, St. Helier, International Tax Circle Jersey Zip Code-Je2 3Bx 2(3)(2), Mumbai Room No. 1711,17Th Floor Air India Building, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabtg9795M Appellant .. Respondent Appellant By : Ms.Aarti Sathe & Ms. Aasavari Kadam Respondent By : Lovish Kumar Date Of Hearing 18.01.2023 Date Of Pronouncement 30.01.2023 आदेश / O R D E R Per Amarjit Singh (Am):

For Appellant: Ms.Aarti Sathe &For Respondent: Lovish Kumar
Section 161Section 61Section 63

Green Maiden A 2013 Trust, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation) Circle 2(3)(2), Mumbai

In the result, the appeals filed by the assesse are partly allowed

ITA 1978/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jan 2023AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2105, 1977 & 1978/Mum/2022 (A.Ys.2016-17 To 2018-19) Green Maiden A 2013 Vs. Assistant Commissioner Trust, Level 1, Ifc 1, Of Income Tax Esplanade, St. Helier, International Tax Circle Jersey Zip Code-Je2 3Bx 2(3)(2), Mumbai Room No. 1711,17Th Floor Air India Building, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabtg9795M Appellant .. Respondent Appellant By : Ms.Aarti Sathe & Ms. Aasavari Kadam Respondent By : Lovish Kumar Date Of Hearing 18.01.2023 Date Of Pronouncement 30.01.2023 आदेश / O R D E R Per Amarjit Singh (Am):

For Appellant: Ms.Aarti Sathe &For Respondent: Lovish Kumar
Section 161Section 61Section 63

Green Maiden A 2013 Trust, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation) Circle 2(3)(2), Mumbai

In the result, the appeals filed by the assesse are partly allowed

ITA 1977/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jan 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2105, 1977 & 1978/Mum/2022 (A.Ys.2016-17 To 2018-19) Green Maiden A 2013 Vs. Assistant Commissioner Trust, Level 1, Ifc 1, Of Income Tax Esplanade, St. Helier, International Tax Circle Jersey Zip Code-Je2 3Bx 2(3)(2), Mumbai Room No. 1711,17Th Floor Air India Building, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabtg9795M Appellant .. Respondent Appellant By : Ms.Aarti Sathe & Ms. Aasavari Kadam Respondent By : Lovish Kumar Date Of Hearing 18.01.2023 Date Of Pronouncement 30.01.2023 आदेश / O R D E R Per Amarjit Singh (Am):

For Appellant: Ms.Aarti Sathe &For Respondent: Lovish Kumar
Section 161Section 61Section 63

Uti Assest Managmeent Company Ltd, Mumbai vs. DCIT 14(3)(1), Mumbai

In the result appeal of the assessee is dismissed

ITA 5829/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Dec 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Sh. J.D. Mistry / Sh. Ninad Patade, ARFor Respondent: Sh. Vranda U Matkarni, Sr. DR
Section 143(3)Section 250

Income Tax Officer, Jaipur vs. Rvcf Trust-II, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 198/JPR/2022[2011-12]Status: DisposedITAT Jaipur31 Oct 2022AY 2011-12

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

For Appellant: Shri Anil Goyal (CA) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 10Section 143(1)Section 143(2)Section 166Section 199Section 2(15)