Section 168 of the Income Tax Act

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
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 · Reported
3
citing judgments

Judgments on Section 168

The Commissioner of Income Tax vs. Pepsico India Holding P.Ltd

The Appeal is allowed in above terms

ITA/574/2007HC Delhi09 Mar 2011

Bench: The Claims Tribunal, It Was Claimed That The Appellant Was Aged 62 Years At The Time Of The Accident; He Retired As An English Teacher From A Senior Higher Secondary School; He Was Getting A Pension Of Rs.6,000/- Per Month & Was Earning Rs.5,000/- Per Month From Tuition. The Appellant Could Not Produce Any Evidence With Regard To The Expenditure Incurred On His Treatment In Sir Ganga Ram Hospital As

Section 168

Commissioner of Income Tax vs. Mrunalinidevi Puar of Dhar

ITR/229/1995HC Gujarat06 Feb 2008
Section 159Section 168Section 256(1)

The Commissioner of Income Tax vs. M/S Tej Quebecor Printing Ltd

The appeal is disposed of

ITA/725/2005HC Delhi17 Jan 2006

Bench: The Tribunal, Income Tax Order For The Assessment Year 1998-1999 Showing An Income Of The Appellant At Rs.56,540/- Was Placed On Record But The Tribunal Has Returned A Wrong Finding In Last Para Of Page 12 Of The Award, Holding That The Appellant Failed To Corroborate Her Earnings By Proving Her Income With The Help Of Income Tax Returns & Documents Of Partnership Business. Counsel For The Appellant Further Contends That The Tribunal Also Got Over-Influenced By Certain Blank Columns In The Claim Petition Which Were Left Blank Primarily Due To Mac App No.725/2005 Page 2 Of 6

Section 168

Navnit Lal Sakar Lal vs. Commissioner of Income Tax

CIVIL APPEAL No. 1152/1978Supreme Court29 Oct 1991

Bench: 3 Judges

Section 168Section 168(3)