What is the leading case on Section 16A of the Income Tax Act?

Thiduvil Balakrishnan v. DCIT (151 Taxmann.com 484) is the decision most relied on for Section 16A, cited in 5 judgments.

Which cases are most cited on Section 16A?

Thiduvil Balakrishnan v. DCIT (151 Taxmann.com 484) — 5 citing judgments; Kshema Geo Holdings (P.) Ltd. v. ITO (151 Taxmann.com 293) — 3 citing judgments; DCIT v. Kalindi Rail Nirman Engg. Ltd. (52 SOT 137) — 3 citing judgments.

How many judgments are there on Section 16A?

BharatTax indexes 28 ITAT, High Court and Supreme Court judgments that turn on Section 16A of the Income Tax Act, 1961.

Section 16A of the Income Tax Act

The decision most relied on for Section 16A is Thiduvil Balakrishnan v. DCIT (151 Taxmann.com 484), cited in 5 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 16A

Thiduvil Balakrishnan v. DCIT

151 Taxmann.com 484 · 2023 · ITAT

citing judgments

Kshema Geo Holdings (P.) Ltd. v. ITO

151 Taxmann.com 293 · 2023 · High Court

citing judgments

DCIT v. Kalindi Rail Nirman Engg. Ltd.

52 SOT 137 · 2012 · ITAT

citing judgments

Judgments on Section 16A

The Commissioner of Income-tax vs. M/s. Advanta India Ltd

ITTA/3/2005HC Telangana09 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 16ASection 256Section 5Section 7

ITO, Vellore vs. P.Ansar Ahmed, Ambur

In the result, the appeal of the Revenue stands dismissed

ITA 528/CHNY/2017[2008-09]Status: DisposedITAT Chennai03 May 2017AY 2008-09

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 528/Mds/2017 "नधा"रण वष" /Assessment Year : 2008-2009. Income Tax Officer, Vs. Shri. P. Ansar Ahmed, Ward-3, No.45A, Jalal Road, Vellore Ambur 635 802. [Pan Afopa 2704C]

For Appellant: Mrs. R. Ilavarasi, Addl. CITFor Respondent: Shri.Vijay Kumar Punna, Adv

Section 143(3)Section 16A(5)Section 50C

ITO WD 19(3)(3), Mumbai vs. Mutiur Rehman Naushadali, Mumbai

In the result, both the appeals filed by the assessee is hereby

ITA 5722/MUM/2012[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5703/Mum/12 ("नधा"रण वष" / Assessment Year: 2007-08) Shri Mutiur Rehman Income Tax Officer Ward बनाम/ Naushadali 19(3)(3) Vs. Ashiana, Carter Road, Room No. 303, Bandra(W), Piramal Chambers, Mumbai - 400050 Lalbaug, Mumbai - 400012 आयकर अपील सं/ I.T.A. No.5722/M/12 ("नधा"रण वष" / Assessment Year: 2007-08) Income Tax Officer Ward बनाम/ Shri Mutiur Rehman 19(3)(3) Naushadali Vs. Room No. 303, Ashiana, Carter Road, Piramal Chambers, Bandra(W), Lalbaug, Mumbai - 400050 Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaapn6589P

For Appellant: Shri Snehal R. ShahFor Respondent: Shri Sumit Kumar

Section 16A(5)Section 55A