Section 178 of the Income Tax Act

Income-tax Act, 2025: s.322

Section 178 of the Income-tax Act, 1961 corresponds to section 322 (Company in liquidation) of the Income-tax Act, 2025.

Read section 322 of the 2025 Act

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

54 judgments on BharatTax turn on Section 178.

Judgments on Section 178

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4461/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4460/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jun 2022AY 2009-10

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4459/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2022AY 2011-12

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4458/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jun 2022AY 2008-09

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4370/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2022AY 2011-12

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4369/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Jun 2022AY 2010-11

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4368/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jun 2022AY 2009-10

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT CC 3(1) Cen RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4367/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jun 2022AY 2008-09

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 27 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4163/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Jun 2022AY 2007-08

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Pratibha Industries Ltd, Mumbai vs. DCIT Cen Cir 27 & 28, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 4162/MUM/2015[2006-07]Status: DisposedITAT Mumbai13 Jun 2022AY 2006-07

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

DCIT CC 3(1) RG 3, Mumbai vs. Pratibha Industries Ltd, Mumbai

In the result, appeals filed by the Revenue and Assessee are dismissed

ITA 3847/MUM/2015[2006-07]Status: DisposedITAT Mumbai13 Jun 2022AY 2006-07

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 14(1)(a)Section 33(5)Section 52

Pesak Ventures Ltd., Gurgaon vs. DCIT (International Taxation), New Delhi

The appeal of the assessee is allowed for statistical

ITA 1929/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Jun 2018AY 2012-13

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

Section 143(3)Section 144CSection 144C(1)Section 92C

Official Liquidator of vs. The Tax Recovery Officer

CA/1374/2014HC Karnataka06 Oct 2015

Bench: The Hon’Ble Mr.Justice H.Billappa

Section 441(2)Section 446

Imperial Chit Funds (P) Ltd vs. Income Tax Officer, Ernakulam

CIVIL APPEAL No. 1199/1979Supreme Court19 Mar 1996

Bench: 2 Judges

Section 17Section 178Section 53Section 530