What is the leading case on Section 168 of the Income Tax Act?

CIT v. G.B.J. Seth & Anr. (133 ITR 192) is the decision most relied on for Section 168, cited in 4 judgments.

How many judgments are there on Section 168?

BharatTax indexes 44 ITAT, High Court and Supreme Court judgments that turn on Section 168 of the Income Tax Act, 1961.

Section 168 of the Income Tax Act

Q: Which cases are most cited on Section 168?

CIT v. G.B.J. Seth & Anr. (133 ITR 192) — 4 citing judgments; ITO 219 CTR 571 (Raj-HC) 2. CIT vs. Mehrotra Brothers 270 ITR 157 (MP-HC) 3. CIT v. S. Kamaljeet Sing (21 DTR 9) — 3 citing judgments.

Income-tax Act, 2025: s.312

Section 168 of the Income-tax Act, 1961 corresponds to section 312 (Executor) of the Income-tax Act, 2025.

Read section 312 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 168 is CIT v. G.B.J. Seth & Anr. (133 ITR 192), cited in 4 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 168

CIT v. G.B.J. Seth & Anr.

133 ITR 192 · 1982 · High Court

citing judgments

ITO 219 CTR 571 (Raj-HC) 2. CIT vs. Mehrotra Brothers 270 ITR 157 (MP-HC) 3. CIT v. S. Kamaljeet Sing

21 DTR 9 · Reported

citing judgments

Judgments on Section 168

Estate of Late Rajen Krishnalal Shah, Mumbai vs. ITO Ward 34(1)(1), Mumbai

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

ITA 4273/MUM/2026[2025-2026]Status: DisposedITAT Mumbai04 Aug 2026AY 2025-2026

Bench: Shri Challa Nagendra Prasad & Shri Prabhash Shankar

For Appellant: AAAJE1702D

Section 115BSection 139(4)Section 143(1)Section 164Section 167BSection 168

Choksi Subhdraben Chhotalal, Surat vs. Ward 2(2)(1), Surat

The appeal of the assessee is allowed

ITA 585/SRT/2026[2017-18]Status: DisposedITAT Surat30 Jul 2026AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

For Appellant: Shri Umesh Dalal, CAFor Respondent: Shri Ashish Kumar, Sr. DR

Section 143(1)Section 154Section 160Section 164Section 164(1)Section 168

Choksi Subhdraben Chhotalal, Surat vs. Ward 2(2)(1), Surat

The appeal of the assessee is allowed

ITA 576/SRT/2026[2009-10]Status: DisposedITAT Surat30 Jul 2026AY 2009-10

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

For Appellant: Shri Umesh Dalal, CAFor Respondent: Shri Ashish Kumar, Sr. DR

Section 143(1)Section 154Section 160Section 164Section 164(1)Section 168

Estate of Vasant J Patki, Mumbai vs. DCIT 24.1, Mumbai

In the result, appeal of the assessee is allowed

ITA 8971/MUM/2025[2023-24]Status: DisposedITAT Mumbai23 Jun 2026AY 2023-24

Section 143(1)Section 154Section 167BSection 168Section 251(2)

Estate of Pallonji Shapoorji Mistry, Mumbai vs. Deputy Director of Income Tax, Bengaluru

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 9185/MUM/2025[2024-25]Status: DisposedITAT Mumbai26 Mar 2026AY 2024-25

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ninad PatadeFor Respondent: Shri Hemanshu Joshi, SR. DR

Section 143(1)Section 168Section 168(1)(b)Section 199Section 250

Subbulakshmi Devadoss vs. Union of India and Ors

The appeal is disposed of in the aforementioned terms

ITAT/187/2024HC Calcutta23 Dec 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

For Appellant: Mr. S. M. Surana, Ld. Adv

Section 168Section 260ASection 68

Estate of Nalini Manilal, Mumbai vs. ITO Ward 20(1)(1), Mumbai

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

ITA 2412/MUM/2025[2024-25]Status: DisposedITAT Mumbai31 Jul 2025AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2024-25 Estate Of Nalini Manilal, Ito 20(1)(1), 57, Naiman Bhavan, Vinay Shah Piramal Chambers, Vs. Marg, Nariman Point, S.O. Mumbai-400012. Mumbai-400021. Pan No. Aaaae 0475 E Appellant Respondent

For Appellant: Mr. Asif Karmali, Sr. DRFor Respondent: Mr. Bhupendra Shah, CA

Section 168Section 168(1)Section 168(1)(b)Section 168(2)

Estate of Satibai Tahilram Chellaram, Mumbai vs. Income Tax Officer Ward 23(1)6, Mumbai

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 1428/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jul 2025AY 2022-23

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

Estate of Satibai Tahilram Chellaram, Mumbai vs. Income Tax Officer Ward 2391)(6), Mumbai

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 1417/MUM/2025[2023-24]Status: DisposedITAT Mumbai07 Jul 2025AY 2023-24

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

Estate of Satibai Tahilram Chellaram, Mumbai vs. Income Tax Officer Ward 23(1)(6), Mumbai

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 4757/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Jul 2025AY 2021-22

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

Estate of Late Nalini Atul Bhagwati, Mumbai vs. Assistant Director of Income Tax, CPC, Banglore

In the result, the appeal of the assessee is allowed

ITA 2177/MUM/2024[2021-2022]Status: DisposedITAT Mumbai16 Jan 2025AY 2021-2022

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhanassessment Year : 2021-22 Estate Of Late Nalini Atul Assistant Director Of Income Tax, Bhagwati, Cpc, Bangalore. 201, Sukh Castle, Vs. Bhandarkar Road, Ito, Ward-6(1)(1), Matunga (E), Aayakar Bhavan, Mumbai Mumbai. Pan : Aabae5222A (Appellant) (Respondent) Assessee By : Shri Rahul Hakani, Revenue By : Shri Hemanshu Joshi, Sr.Dr Date Of Hearing : 08/01/2025 Date Of Pronouncement : 16/01/2025

For Appellant: Shri Rahul HakaniFor Respondent: Shri Hemanshu Joshi, Sr.DR

Section 167BSection 168Section 168(1)

Executors of the Estate of Late Boman Maneckji Mirza, Hyderabad vs. Income Tax Officer, Ward-5(1), Hyderabad

In the result, appeals of the assessee for the assessment years 2021-

ITA 503/HYD/2024[2023-24]Status: DisposedITAT Hyderabad23 Sept 2024AY 2023-24

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.501-503/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22, 2022-23 & 2023-24) Executors Of The Estate Of Late Boman/ Vs. Income Tax Officer Maneckji Mirza Ward-5(1) Hyderabad Hyderabad [Pan : Aabae6947N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri D.Praveen, Dr

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR

Section 143(1)Section 168

Executors of the Estate of Late Boman Maneckji Mirza, Hyderabad vs. Income Tax Officer, Ward-5(1), Hyderabad

In the result, appeals of the assessee for the assessment years 2021-

ITA 502/HYD/2024[2022-23]Status: DisposedITAT Hyderabad23 Sept 2024AY 2022-23

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR

Section 143(1)Section 168

Executors of the Estate of Late Boman Maneckji Mirza, Hyderabad vs. Income Tax Officer, Ward-5(1), Hyderabad

In the result, appeals of the assessee for the assessment years 2021-

ITA 501/HYD/2024[2021-22]Status: DisposedITAT Hyderabad23 Sept 2024AY 2021-22

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR

Section 143(1)Section 168