Section 171 of the Income Tax Act

Income-tax Act, 2025: s.315

Section 171 of the Income-tax Act, 1961 corresponds to section 315 (Assessment after partition of a Hindu undivided family) of the Income-tax Act, 2025.

Read section 315 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

72 judgments on BharatTax turn on Section 171.

Judgments on Section 171

Pratima Reddy Muthu, Hyderabad vs. ACIT., Circle-14(1), Hyderabad

ITA 1310/HYD/2025[2010-11]Status: DisposedITAT Hyderabad24 Dec 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1310/Hyd/2025 Assessment Year 2010-2011 Pratima Reddy Muthu, Hyderabad – 500 034. The Acit, Circle-14(1), Vs. Hyderabad – 500 004. Telangana. Pan Aaopm8335J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Yogesh K Jagia & Sri Amit Sood, Advocates. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 24.12.2025 आदेश/Order

For Appellant: Sri Yogesh K Jagia And Sri Amit Sood, AdvocatesFor Respondent: MS U Mini Chandran, CIT-DR
Section 14Section 143(3)Section 159(1)Section 159(6)Section 171(1)Section 2(11)Section 2(29)Section 250Section 28

The Pr Commissioner of Income Tax vs. Sri Rajkumar C (HUF)

The appeal is disposed of with liberty as prayed for by the learned counsel for

ITA/583/2023HC Karnataka30 Sept 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 147Section 150Section 171Section 260

The Pr Commissioner of Income Tax vs. Sri. Rajkumar C (HUF)

The appeal is disposed of with liberty as prayed for by the learned

ITA/522/2023HC Karnataka26 Sept 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 147Section 150Section 171Section 260

Ashok Sethia (Erstwhile Karta of Ashok Sethia (HUF), Kolkata vs. ITO, Ward-43(1), Kolkata

ITA 132/KOL/2024[2012-13]Status: DisposedITAT Kolkata23 Jul 2024AY 2012-13

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. No.132/Kol/2024 Assessment Year: 2012-13

Section 143(2)Section 144Section 147Section 148Section 171Section 250

Erki Ramesh Upadhyaya HUF, Puttur vs. Income Tax Officer, Ward-1, Puttur

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

ITA 476/BANG/2024[2014-15]Status: DisposedITAT Bangalore26 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri V. Srinivasan, Advocate
Section 148Section 171Section 234ASection 250

Principal Commissioner of Income Tax Central 1 Kolkata vs. M/S Jas Toll Road Company Ltd

Accordingly, GA/2/2026 is dismissed on contest, without any order as to

ITAT/7/2024HC Calcutta26 Feb 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 171

Sri Rajkumar C(HUF), Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1), Bangalore

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

ITA 1381/BANG/2014[2007-08]Status: DisposedITAT Bangalore31 Oct 2022AY 2007-08

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

Sri Rajkumar C(HUF), Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1), Bangalore

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

ITA 1380/BANG/2014[2006-07]Status: DisposedITAT Bangalore31 Oct 2022AY 2006-07

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

Sri Rajkumar C(HUF), Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1), Bangalore

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

ITA 1379/BANG/2014[2005-06]Status: DisposedITAT Bangalore31 Oct 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Deepesh Waghale, CAFor Respondent: Sri.Gudimella V..P. Pavan Kumar, JCIT-DR
Section 143(3)Section 150Section 153Section 153CSection 260A

M.P.M.Sathyanarayanan HUF Versus, Trichy vs. ITO, Ward-1(1), Trichy

In the result, the appeals filed by the assessee in ITA Nos

ITA 157/CHNY/2022[2014-15]Status: DisposedITAT Chennai26 Aug 2022AY 2014-15

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकर अपील सं./Ita Nos.2711-2713/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12 To 2013-14 V. Mr.M.P.M.Sathyanarayanan, The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aawps 7574 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.154-157/Chny/2022 िनधा"रणवष"/Assessment Years: 2011-12 To 2014-15 V. Mr.M.P.M.Sathyanarayanan (Huf), The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aaahm 4540 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Maruthappan, Ca ""यथ" क" ओर से /Respondent By : Mr.Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 23.08.2022 घोषणाक"तारीख /Date Of Pronouncement : 26.08.2022

For Appellant: Mr.C.Maruthappan, CAFor Respondent: Mr.Sajit Kumar, JCIT
Section 133ASection 143(3)Section 148Section 154

M.P.M.Sathyanarayanan Hug Versus, Trichy vs. ITO, Ward 1(1), Tiruchirapalli

In the result, the appeals filed by the assessee in ITA Nos

ITA 156/CHNY/2022[2013-14]Status: DisposedITAT Chennai26 Aug 2022AY 2013-14

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकर अपील सं./Ita Nos.2711-2713/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12 To 2013-14 V. Mr.M.P.M.Sathyanarayanan, The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aawps 7574 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.154-157/Chny/2022 िनधा"रणवष"/Assessment Years: 2011-12 To 2014-15 V. Mr.M.P.M.Sathyanarayanan (Huf), The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aaahm 4540 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Maruthappan, Ca ""यथ" क" ओर से /Respondent By : Mr.Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 23.08.2022 घोषणाक"तारीख /Date Of Pronouncement : 26.08.2022

For Appellant: Mr.C.Maruthappan, CAFor Respondent: Mr.Sajit Kumar, JCIT
Section 133ASection 143(3)Section 148Section 154

M.P.M.Sathyanarayan HUF Versus, Trichy vs. ITO, Ward 1(1), Tiruchirapalli

In the result, the appeals filed by the assessee in ITA Nos

ITA 155/CHNY/2022[2012-13]Status: DisposedITAT Chennai26 Aug 2022AY 2012-13

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकर अपील सं./Ita Nos.2711-2713/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12 To 2013-14 V. Mr.M.P.M.Sathyanarayanan, The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aawps 7574 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.154-157/Chny/2022 िनधा"रणवष"/Assessment Years: 2011-12 To 2014-15 V. Mr.M.P.M.Sathyanarayanan (Huf), The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aaahm 4540 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Maruthappan, Ca ""यथ" क" ओर से /Respondent By : Mr.Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 23.08.2022 घोषणाक"तारीख /Date Of Pronouncement : 26.08.2022

For Appellant: Mr.C.Maruthappan, CAFor Respondent: Mr.Sajit Kumar, JCIT
Section 133ASection 143(3)Section 148Section 154

Mpm Sathyanarayanan HUF, Trichy vs. ITO, Ward-1(1), Trichy

In the result, the appeals filed by the assessee in ITA Nos

ITA 154/CHNY/2022[2011-12]Status: DisposedITAT Chennai26 Aug 2022AY 2011-12

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकर अपील सं./Ita Nos.2711-2713/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12 To 2013-14 V. Mr.M.P.M.Sathyanarayanan, The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aawps 7574 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.154-157/Chny/2022 िनधा"रणवष"/Assessment Years: 2011-12 To 2014-15 V. Mr.M.P.M.Sathyanarayanan (Huf), The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aaahm 4540 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Maruthappan, Ca ""यथ" क" ओर से /Respondent By : Mr.Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 23.08.2022 घोषणाक"तारीख /Date Of Pronouncement : 26.08.2022

For Appellant: Mr.C.Maruthappan, CAFor Respondent: Mr.Sajit Kumar, JCIT
Section 133ASection 143(3)Section 148Section 154

Shri M.P.M. Sathyanarayanan, Trichy vs. ITO, Ward -1 (1), Trichy

In the result, the appeals filed by the assessee in ITA Nos

ITA 2713/CHNY/2019[2013-14]Status: DisposedITAT Chennai26 Aug 2022AY 2013-14

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकर अपील सं./Ita Nos.2711-2713/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12 To 2013-14 V. Mr.M.P.M.Sathyanarayanan, The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aawps 7574 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.154-157/Chny/2022 िनधा"रणवष"/Assessment Years: 2011-12 To 2014-15 V. Mr.M.P.M.Sathyanarayanan (Huf), The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aaahm 4540 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Maruthappan, Ca ""यथ" क" ओर से /Respondent By : Mr.Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 23.08.2022 घोषणाक"तारीख /Date Of Pronouncement : 26.08.2022

For Appellant: Mr.C.Maruthappan, CAFor Respondent: Mr.Sajit Kumar, JCIT
Section 133ASection 143(3)Section 148Section 154

Shri M.P.M. Sathyanarayanan, Trichy vs. ITO, Ward -1 (1), Trichy

In the result, the appeals filed by the assessee in ITA Nos

ITA 2712/CHNY/2019[2012-13]Status: DisposedITAT Chennai26 Aug 2022AY 2012-13

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकर अपील सं./Ita Nos.2711-2713/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12 To 2013-14 V. Mr.M.P.M.Sathyanarayanan, The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aawps 7574 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.154-157/Chny/2022 िनधा"रणवष"/Assessment Years: 2011-12 To 2014-15 V. Mr.M.P.M.Sathyanarayanan (Huf), The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aaahm 4540 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Maruthappan, Ca ""यथ" क" ओर से /Respondent By : Mr.Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 23.08.2022 घोषणाक"तारीख /Date Of Pronouncement : 26.08.2022

For Appellant: Mr.C.Maruthappan, CAFor Respondent: Mr.Sajit Kumar, JCIT
Section 133ASection 143(3)Section 148Section 154

Shri M.P. Sathyanarayanan, Trichy vs. ITO, Ward -1 (1), Trichy

In the result, the appeals filed by the assessee in ITA Nos

ITA 2711/CHNY/2019[2011-12]Status: DisposedITAT Chennai26 Aug 2022AY 2011-12

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकर अपील सं./Ita Nos.2711-2713/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12 To 2013-14 V. Mr.M.P.M.Sathyanarayanan, The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aawps 7574 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.154-157/Chny/2022 िनधा"रणवष"/Assessment Years: 2011-12 To 2014-15 V. Mr.M.P.M.Sathyanarayanan (Huf), The Income Tax Officer, 108, Big Bazaar Street, Ward-1(1), Trichy. Thuraiyur, Trichy District. [Pan:Aaahm 4540 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Maruthappan, Ca ""यथ" क" ओर से /Respondent By : Mr.Sajit Kumar, Jcit सुनवाईक"तारीख/Date Of Hearing : 23.08.2022 घोषणाक"तारीख /Date Of Pronouncement : 26.08.2022

For Appellant: Mr.C.Maruthappan, CAFor Respondent: Mr.Sajit Kumar, JCIT
Section 133ASection 143(3)Section 148Section 154

Sh. Kewal Singh, Amritsar vs. Income Tax Officer, Ward 4(3), Amritsar

Accordingly, the appeal of the assessee was dismissed by Hon’ble ITAT, Amritsar vide order

ITA 566/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 143(3)Section 147Section 148Section 234BSection 292BSection 54F

Maruti Nivrutti Navale, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, the appeal is allowed for statistical purposes

ITA 541/PUN/2017[2008-09]Status: DisposedITAT Pune06 Oct 2021AY 2008-09

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.359/Pun/2017 िनधा"रण वष" / Assessment Year : 2007-08 M.N. Navale, Vs. Acit, Central Sinhagad Technical Education Society Circle-2(2), Campus, Pune Vadgaon Budruk, Pune – 411 041 Pan : Aaipn0909R Appellant Respondent आयकर अपील सं. / Ita No.541/Pun/2017 िनधा"रण वष" / Assessment Year : 2008-09 M.N. Navale, Vs. Acit, Central Sinhagad Technical Education Society Circle-2(2), Campus, Pune Vadgaon Budruk, Pune – 411 041 Pan : Aaipn0909R Appellant Respondent

Section 143(3)Section 171Section 69B

M N Navale, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, the appeal is allowed for statistical purposes

ITA 359/PUN/2017[2007-08]Status: DisposedITAT Pune06 Oct 2021AY 2007-08

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.359/Pun/2017 िनधा"रण वष" / Assessment Year : 2007-08 M.N. Navale, Vs. Acit, Central Sinhagad Technical Education Society Circle-2(2), Campus, Pune Vadgaon Budruk, Pune – 411 041 Pan : Aaipn0909R Appellant Respondent आयकर अपील सं. / Ita No.541/Pun/2017 िनधा"रण वष" / Assessment Year : 2008-09 M.N. Navale, Vs. Acit, Central Sinhagad Technical Education Society Circle-2(2), Campus, Pune Vadgaon Budruk, Pune – 411 041 Pan : Aaipn0909R Appellant Respondent

Section 143(3)Section 171Section 69B

Sri K.Ramesh Reddy (HUF), Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(2), Bangalore

In the result, the appeal of the Assessee is allowed

ITA 1057/BANG/2017[2002-03]Status: DisposedITAT Bangalore20 Sept 2021AY 2002-03

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2002-03 Shri. K. Ramesh Reddy, Huf, Vs. The Assistant Commissioner Of Income Tax, No.144, 10Th Cross, Indiranagar I Stage, Circle -1(2)(2), Bengaluru – 560 038. Bengaluru. Pan : Aaghk 4712 F Appellant Respondent Appellant By : Shri. V. Srinivasan, Advocate Respondent By : Shri. Sankar Ganesh, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 08.09.2021 Date Of Pronouncement : 20.09.2021 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148