Section 184 of the Income Tax Act

Income-tax Act, 2025: s.325

Section 184 of the Income-tax Act, 1961 corresponds to section 325 (Assessment as a Firm) of the Income-tax Act, 2025.

Read section 325 of the 2025 Act

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

47 judgments on BharatTax turn on Section 184.

Judgments on Section 184

Sree Lakshmi Financiers, Virudhunagar vs. ITO, Ward-3, Virudhunagar

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

ITA 2737/CHNY/2026[2017-18]Status: DisposedITAT Chennai04 Aug 2026AY 2017-18

Bench: Shri George George K & Ms. Padmavathy.Sिनधा"रण वष"/Assessment Year: 2017-18 Sree Lakshmi Financiers, Ito, 194, Virudhunagar Main Ward-3, Road, Aruppukottai, Virudhunagar. Vs. Virudhunagar-626101, Tamil Nadu अपीलाथ" Appellant ""थ" Respondent Permanent Account Number Of Assessee: Acafs0442E

For Appellant: ACAFS0442E

Section 147Section 148Section 250

Deputy Commissioner of Income Tax, Chennai vs. Olympia Tech Park (Chennai) Private Limited, Chennai

In the result, the appeals of the Revenue for AY 2014-15 & 2015-16

ITA 3084/CHNY/2025[2015-16]Status: DisposedITAT Chennai03 Mar 2026AY 2015-16

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3081 & 3084/Chny/2025 िनधा#रण वष# /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. Ajith Kumar Choradia, C.A ()For Respondent: Mr. Bipin C.N, CIT

Section 143(3)Section 250Section 80I

Deputy Commissioner of Income Tax, Chennai vs. Olympia Tech Park (Chennai) Private Limited, Chennai

In the result, the appeals of the Revenue for AY 2014-15 & 2015-16

ITA 3081/CHNY/2025[2014-15]Status: DisposedITAT Chennai03 Mar 2026AY 2014-15

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3081 & 3084/Chny/2025 िनधा#रण वष# /Assessment Years: 2014-15 & 2015-16

For Appellant: Mr. Ajith Kumar Choradia, C.A ()For Respondent: Mr. Bipin C.N, CIT

Section 143(3)Section 250Section 80I

Trimurti Steels, Bhubaneswar vs. Income Tax Officer, Ward 2(1), Bhubaneswar

In the result, this appeal of the assessee is allowed

ITA 625/CTK/2025[2012-13]Status: HeardITAT Cuttack19 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Madhusudan Sawdiatrimurti Steels, I.T.O., Plot No. N-3885, Golap Niwas, Ward- 2(1) Vs. Samantarapur, Bhubaneshwar-751002 Bhubaneshwar. Odisha. Pan No. Aahft 1240 Q Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 147Section 148Section 184Section 40

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shamli

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

ITA 5129/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR

Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shmali

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

ITA 5128/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Dec 2025AY 2016-17

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR

Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shamli

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

ITA 5127/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR

Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shamli

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

ITA 5126/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR

Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

Vikrant, Shamli vs. Income Tax Officer, Ward-3(1)(4), Shamli

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

ITA 5125/DEL/2025[2013-14]Status: DisposedITAT Delhi17 Dec 2025AY 2013-14

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Ms. Ankush Kalra, SR. DR

Section 144BSection 147Section 148Section 184Section 234ASection 250Section 271(1)

Assistant Commissioner of Income Tax, Nungambakkam vs. Olympia Tech Park (Chennai) Private Limited, Chennai

ITA 886/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Bhabagrahi Dash, CAFor Respondent: Mr.Shiva Srinivas, CIT

Section 801A(4)Section 801A(4)(iii)Section 80I

Assistant Commissioner of Income Tax, Nungambakkam vs. Olympia Tech Park (Chennai) Private Limited, Chennai

ITA 873/CHNY/2025[2016]Status: DisposedITAT Chennai04 Jul 2025

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Bhabagrahi Dash, CAFor Respondent: Mr.Shiva Srinivas, CIT

Section 801A(4)Section 801A(4)(iii)Section 80I

Assistant Commissioner of Income Tax, Nungambakkam vs. Olympia Tech Park (Chennai) Private Limited, Chennai

ITA 832/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Jul 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Bhabagrahi Dash, CAFor Respondent: Mr.Shiva Srinivas, CIT

Section 801A(4)Section 801A(4)(iii)Section 80I

Nandu Atmaram Wajekar, Panvel Raigad District vs. ACIT Circle Panvel, Panvel Raigad

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

ITA 66/PUN/2025[2017-18]Status: DisposedITAT Pune27 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Bharat H ShahFor Respondent: Shri Amol Khairnar CIT-DR

Section 147Section 183Section 183(1)Section 184Section 185Section 187(1)Section 187(3)Section 197

M/s. Vijaya Wines vs. The Income Tax Officer

ITTA/284/2008HC Telangana17 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

For Appellant: Sri Srinarayan Toshniwal representingFor Respondent: Ms. Sapna, Junior Standing Counsel for lncome

Section 18Section 260

Sunil Damodar Naik, Thane vs. Dy Commissioner of Income Tax Circle -3, Thane

In the result, the appeal is allowed

ITA 436/MUM/2024[2012-13]Status: DisposedITAT Mumbai17 Oct 2024AY 2012-13

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(1)Section 147Section 148Section 183Section 187(1)Section 187(3)Section 250

Assistant Commissioner of Income Tax, Circle-1, Kakinada vs. Sri Jiyyana Venkatarayudu (HUF), Kakinada

In the result, appeal of the Revenue is dismissed

ITA 173/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 173/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Asst. Commissioner Of Income Vs. Sri Jiyyana Venkatarayudu Tax, Circle-1, (Huf), Thimmapuram Village, Kakinada. Kakinada. Pan: Aahhj3600A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 25/09/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 139(1)Section 144Section 183Section 184Section 185Section 187Section 187(3)Section 197Section 271Section 271F

Assistant Commissioner of Income Tax, Amravati & Chandrapur Circle, Circle, Amravati C, Amravati vs. M/S A.M.G Transformer Consoriume, Chandrapur

In the result, appeal filed by the Revenue is dismissed

ITA 113/NAG/2020[2011-12]Status: DisposedITAT Nagpur04 Jun 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shri Saket BhattedFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 147Section 148Section 184Section 40

DCIT Corporate Circle 5 (1), Chennai vs. M/S Olympia Tech Park (Chennai) Pvt Ltd (Successor of M/S Khivraj Tech Park), Chennai

ITA 1704/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Jan 2024AY 2012-13

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. Ajith Chordia, CA

Section 80I

Ram Narayan Contractor, New Delhi vs. ACIT Circle-62(1), New Delhi

In the result, the appeal is dismissed

ITA 956/DEL/2020[2014-15]Status: DisposedITAT Delhi27 Jul 2023AY 2014-15

Section 143Section 143(3)Section 144Section 154Section 184Section 184(5)Section 185

M/S Ri Kynjai Serenity by the Lake and Ors vs. Principal Commissioner of Income Tax, Shillong and Anr

ITA/1/2019HC Meghalaya06 Jul 2023

Bench: HON'BLE MR. JUSTICE W. DIENGDOH,HONBLE MR. JUSTICE SANJIB BANERJEE, CHIEF JUSTICE (FORMER)

Section 10(26)Section 184Section 2(31)