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

Mrs Sharon Nayak vs. The Deputy Commissioner

In the result, the ITAT has

ITA/158/2017HC Karnataka16 Aug 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 161Section 166Section 17(3)Section 260Section 56(2)Section 56(2)(vi)

Icici Home Finance Company Ltd, Mumbai vs. Addl CIT 10(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1325/MUM/2013[2009-10]Status: DisposedITAT Mumbai03 Jun 2022AY 2009-10

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Aarti VissanjiFor Respondent: R.A. Dhyani
Section 14ASection 201Section 250Section 36(1)(viii)Section 36(1)(viil)Section 37(1)

The Income Tax Officer (International Taxation), Kakinada vs. Smt. Bikkina Savitri Devi, Samalkot

In the result, appeal of the Revenue is partly allowed

ITA 584/VIZ/2019[2014-2015]Status: DisposedITAT Visakhapatnam11 May 2022AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.584/Viz/2019 (ननधधारण वषा / Assessment Year: 2014-15) Income Tax Officer Vs. Smt. Bikkina Savitri Devi, (International Taxation), Samalkota. Kakinada. Pan: Btspb 9625 A (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri K. Hari Prasad प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 19/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri K. Hari PrasadFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 142(1)Section 143(3)Section 148

Manish Tyagi, Ghaziabad vs. ITO, Ghaziabad

In the result, appeal filed by the assessee is partly allowed

ITA 5548/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Manish Tyagi, Vs. Ito, House No. 131, Sector-6, Ward-1(4), Chiranjeev Vihar, Ghaziabad Ghaziabad Pan: Acgpt1413J (Appellant) (Respondent)

For Appellant: Ms. Prem Late Bansal, AdvFor Respondent: Shri Gaurav Dudeja, Sr. DR
Section 160Section 160(1)(i)Section 161(1)Section 163Section 2(14)Section 48Section 54F

Nikhil Gholani, Mumbai vs. DCIT 22(1), Mumbai

In the result the appeal is allowed for statistical purposes in the terms indicated above

ITA 416/MUM/2017[2011-112]Status: DisposedITAT Mumbai27 May 2020AY 2011-112
Section 115WSection 143(3)Section 161Section 17(2)Section 17(2)(vi)

Saraswat Hitwardhak Mandal, Mumbai vs. ITO 18 (3)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 6944/MUM/2018[2012-13]Status: DisposedITAT Mumbai21 Jan 2020AY 2012-13

Bench: Shri Pawan Singh (Jm) & Shri S.Rifaur Rahman(A.M.) Saraswat Hitwardhak Vs Ito-18(3)(4), Mumbai. Mandal, 1St Floor, Saraswat Bhawan, Chatrapati Shivaji Lane, Mahim, Mumbai – 400 016. Pan : Aagts 2691 M Appellant Respondednt

Section 11Section 12ASection 143(1)Section 80L

ITO 23(1)(4), Mumbai vs. Dhfl Venture Capital Fund, Mumbai

The appeal stands dismissed

ITA 5914/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jun 2019AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Sailee Meghraj- Ld. ARFor Respondent: Shri D.G. Pansari-Sr. DR
Section 143(3)Section 14ASection 164(1)Section 61

The ITO, Ward-3(3)(4), Ahmedabad vs. Raeva Parikh Trust, Ahmedabad

In the result, the appeal is dismissed

ITA 2346/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2013-14
Section 143(3)Section 54

The Commissioner of Income Tax vs. Norasia Lines (Malta) Ltd

The appeal is allowed setting aside the order

ITA/728/2009HC Kerala04 Oct 2018
Section 143(1)Section 143(3)Section 172(4)Section 172(7)Section 234ASection 234BSection 244A

Sme Growth Fund, Mumbai vs. CIT - 15, Mumbai

Appeal is allowed in favour of the assessee,in part

ITA 2638/MUM/2013[2008-09]Status: DisposedITAT Mumbai08 Feb 2018AY 2008-09
For Appellant: Shri Nitesh JoshiFor Respondent: Shri Kumar Sanjay-CIT-DR
Section 142Section 161(1)Section 263

ITO, Non Corporate Ward 1(3), Chennai vs. Murasoli Maran Family Trust, Chennai

In the result, both the appeals of Revenue are allowed

ITA 2272/CHNY/2017[2008-09]Status: DisposedITAT Chennai20 Dec 2017AY 2008-09

Bench: Shri Chandra Poojari

For Appellant: Mr.V.Devanathan,Advocate
Section 147Section 161Section 167Section 47

ITO, Non Corporate Ward 1(3), Chennai vs. Murasoli Maran Family Trust, Chennai

In the result, both the appeals of Revenue are allowed

ITA 2271/CHNY/2017[2007-08]Status: DisposedITAT Chennai20 Dec 2017AY 2007-08

Bench: Shri Chandra Poojari

For Appellant: Mr.V.Devanathan,Advocate
Section 147Section 161Section 167Section 47

Balgopal Trust, Mumbai vs. ACIT 18(1), Mumbai

In the result this appeal filed by the assessee stands allowed for statistical purposes

ITA 5661/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 May 2017AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri. Prakash K. JotwaniFor Respondent: Shri. N.P. Singh
Section 161Section 54Section 54F

ACIT, New Delhi vs. Shri Manu Kochar, New Delhi

In the result appeal filed by the revenue stands dismissed

ITA 1651/DEL/2011[2007-08]Status: DisposedITAT Delhi27 Apr 2017AY 2007-08

Bench: Sh. N. K. Saini & Smt. Beena A. Pillaiacit Manu Kochar A Circle-46(1), A-16/9, 26, Mayur Bhawan Vs. Vasant Vihar New Delhi New Delhi Gir/Pan: Aaapk1230C (Appellant) (Respondent) Appellant By : Sh. Rajesh Kumar, Sr. Dr Respondent By : Sh. Sumit Mangal, Sh. Saksnam Singh, Cas. Date Of Hearing : 25.04.2017 Date Of Pronouncement : 27.04.2017

For Appellant: Sh. Rajesh Kumar, Sr. DRFor Respondent: Sh. Sumit Mangal
Section 143(1)Section 143(2)Section 17(3)(ii)Section 4Section 5

M/S. Tamil Nadu Urban Development Fund, Chennai vs. ITO, Chennai

In the result, the appeals of the assessee are allowed

ITA 2317/CHNY/2016[2009-10]Status: DisposedITAT Chennai23 Mar 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

Section 143(3)Section 61

ITO, Chennai vs. M/S. Murasoli Maran Family Trust, Chennai

In the result, both the appeals and the cross-objections stand dismissed

ITA 2664/CHNY/2016[2006-07]Status: DisposedITAT Chennai31 Jan 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2663 & 2664/Mds/2016 & C.O. Nos.163 & 164/Mds/2016 (In I.T.A. Nos.2663 & 2664/Mds/2016) "नधा"रण वष" / Assessment Years : 2005-06 & 2006-07 The Income Tax Officer, M/S Murasoli Maran Family Trust, Non-Corporate Ward 1(3), V. No.4, Ii Avenue, Boat Club Road, Chennai - 600 034. R.A. Puram, Chennai - 600 028. Pan : Aaatm 0863 H (अपीलाथ"/Appellant) (Respondent & Cross Objector)

For Appellant: Smt. Sumathy Venkatraman, JCITFor Respondent: Sh. N. Devanathan, Advocate
Section 167

ITO, Chennai vs. M/S. Murasoli Maran Family Trust, Chennai

In the result, both the appeals and the cross-objections stand dismissed

ITA 2663/CHNY/2016[2005-06]Status: DisposedITAT Chennai31 Jan 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2663 & 2664/Mds/2016 & C.O. Nos.163 & 164/Mds/2016 (In I.T.A. Nos.2663 & 2664/Mds/2016) "नधा"रण वष" / Assessment Years : 2005-06 & 2006-07 The Income Tax Officer, M/S Murasoli Maran Family Trust, Non-Corporate Ward 1(3), V. No.4, Ii Avenue, Boat Club Road, Chennai - 600 034. R.A. Puram, Chennai - 600 028. Pan : Aaatm 0863 H (अपीलाथ"/Appellant) (Respondent & Cross Objector)

For Appellant: Smt. Sumathy Venkatraman, JCITFor Respondent: Sh. N. Devanathan, Advocate
Section 167

Vijay Anant Niwate, Raigad vs. ITO WD 4, Raigad

In the result, the appeals are being ITA No

ITA 370/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Aug 2016AY 2009-10

Bench: Shri B.R.Baskaran, Am & Shri Pawan Singh, Jm Shri Vijay Anant Niwate, Ito, Ward-4, G-03, Vinayak Apartment, Suyog Vs. Panvel, Dist-Raigad. Nagar, Dahiwali, Tal-Karjat, District-Raigad, Panvel. Pan/Gir No.: Acdpn1078Q (Appellant) .. (Respondent) Shri Vijay Anant Niwate, Ito, Ward-4, G-03, Vinayak Apartment, Suyog Vs. Panvel, Dist-Raigad. Nagar, Dahiwali, Tal-Karjat, District-Raigad, Panvel. Pan/Gir No.: Acdpn1078Q (Appellant) (Respondent) .. Shri Vijay Anant Niwate, Ito, Ward-4, G-03, Vinayak Apartment, Suyog Vs. Panvel, Dist-Raigad. Nagar, Dahiwali, Tal-Karjat, District-Raigad, Panvel. Pan/Gir No.: Acdpn1078Q (Appellant) .. (Respondent) Shri Vijay Anant Niwate, Ito, Ward-4, G-03, Vinayak Apartment, Suyog Vs. Panvel, Dist-Raigad. Nagar, Dahiwali, Tal-Karjat, District-Raigad, Panvel. Pan/Gir No.: Acdpn1078Q (Appellant) .. (Respondent) Shri Vijay Anant Niwate, Ito, Ward-4, G-03, Vinayak Apartment, Suyog Vs. Panvel, Dist-Raigad. Nagar, Dahiwali, Tal-Karjat, District-Raigad, Panvel. Pan/Gir No.: Acdpn1078Q (Appellant) .. (Respondent) Shri Vijay Anant Niwate, Ito, Ward-4, G-03, Vinayak Apartment, Suyog Vs. Panvel, Dist-Raigad. Nagar, Dahiwali, Tal-Karjat, District-Raigad, Panvel. Pan/Gir No.: Acdpn1078Q (Appellant) .. (Respondent)

For Appellant: Shri S.S.Phadkar (AR)For Respondent: Shri B.S. Bist(DR)
Section 142(1)Section 147Section 148Section 161

Mrs. Sharon Nayak, Bangalore vs. DCIT, Bangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1594/BANG/2014[2008-09]Status: DisposedITAT Bangalore27 May 2016AY 2008-09

Bench: Shri. Sunil Kumar Yadav & Shri. Abraham P. Georgei.T.A No.1594/Bang/2014 (Assessment Year : 2008-09) Mrs. Sharon Nayak, 203, Inland Exotic Apt, 14, Benson Road, Bangalore 560 046 .. Appellant Pan : Abkpn7007P V. Deputy Commissioner Of Income-Tax, Circle – 5(1), Bangalore .. Respondent Assessee By : Shri. S. Ramasubramaniyan, Ca Revenue By : Dr. P. K. Srihari, Addl. Cit Heard On : 05.05.2016 Pronounced On : 27.05.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. S. Ramasubramaniyan, CAFor Respondent: Dr. P. K. Srihari, Addl. CIT
Section 161Section 17(3)Section 56Section 56(2)(i)Section 56(2)(vi)

Yatra Art Fund II, Chennai vs. Asst CIT Cen Cir 44`, Mumbai

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

ITA 3720/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Feb 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2009-10 Yatra Art Fund Ii, Asst Cit Cir 44 J. Prabhakar Cas, Residency बनाम/ Apartment, 245, T.T.K. Rd, Vs. Alwarpet Mumbai Chennai-600018 (Assessee) (Revenue) P.A. No.Aaaty1545J "नधा"रती क" ओर से / Assessee By Shri J. Prabhakar (Ar) Shri Nitin Waghmode (Dr) राज"व क" ओर से / Revenue By 19/01/2016 सुनवाई क" तार"ख / Date Of Hearing : 12/02/2016 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R Per Ashwani Taneja (): This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-38, Mumbai {(In Short ‘Cit(A)’}, Dated 24.02.14 For The Assessment Year 2009-10, Passed Against The Assessment Order Passed By The Assessing Officer (In Short ‘Ao’) U/S 143(3) Of The Act.

Section 143(3)Section 161Section 40