Section 185 of the Income Tax Act

Income-tax Act, 2025: s.326

Section 185 of the Income-tax Act, 1961 corresponds to section 326 (Assessment when section 325 not complied with) of the Income-tax Act, 2025.

Read section 326 of the 2025 Act

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

36 judgments on BharatTax turn on Section 185.

Judgments on Section 185

Kpa Apparels Private Limited, Delhi vs. Income Tax Officer Ward 14(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 2798/DEL/2025[2020-21]Status: DisposedITAT Delhi14 May 2026AY 2020-21
Section 143(3)Section 263Section 269TSection 271DSection 271E

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

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

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

DCIT Central Circle-2(4), Mumbai vs. Parinee Housing Private Ltd, Mumbai

In the result, appeal of the Revenue is dismissed, being devoid of any merit

ITA 560/MUM/2023[2018-2019]Status: DisposedITAT Mumbai23 Jun 2023AY 2018-2019

Bench: Shri Vikas Awasthy & Shri Om Prakash Kantvk-Vk-La- 560@Eaqcbz@2023 ¼Fu-Oa- 2018&19½ Deputy Commissioner Of Income Tax Central Circle-2(4) 8Th Floor, Room No.802, Aayakar Bhavan, M. K. Road, ..... Vihykfkhz/Appellant Mumbai-400 020 Cuke Vs. M/S. Parinee Housing Private Limited C-38 & 39, G Block Crescenzo, Bkc, Bandra East, Mumbai-400 051 ..... Izfroknh/Respondent Pan No. Aagcp0245D Izr;K{Ksi-La- 42@Eaqcbz@2023 ¼Fu-Oa- 2018&19½ Co No.42/Mum/2023 (A.Y.2018-19) M/S. Parinee Housing Private Limited 103, 1St Floor, Smag House, Plot No.157A, Sarojini Road Extn, Opp. Darshana Apt. Vile Parle West, Mumbai-400 056 ..... Vihykfkhz/Appellant Pan No. Aagcp0245D Cuke Vs. Deputy Commissioner Of Income Tax Central Circle-2(4) 8Th Floor, Room No.802, Aayakar Bhavan, M. K. Road, ..... Izfroknh/Respondent Mumbai-400 020

For Appellant: S/Shri Rajan Vora & Nikhil Tiwari izfroknh }kjk@For Respondent: Ms. Sudha Ramchandran, Sr. AR
Section 185

K B Contractors (Partnership), New Delhi vs. DCIT Circle-62(1), New Delhi

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

ITA 9224/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Mar 2023AY 2011-12

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No. 9224/Del/2019, A.Y. 2011-12

Section 142(1)Section 144Section 147Section 148Section 184(5)Section 185Section 271Section 28Section 44A

Commissioner of Income Tax, Tvm vs. M/S Hotel Sun Beam, Attakulangara Tvm

Appeal is dismissed as indicated above

ITA/197/2009HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: COMMISSIONER OF INCOME TAXFor Respondent: M/S HOTEL SUN BEAM, ATTAKULANGARA
Section 143(3)Section 185

M/S. Tamilnadu Urban Develpment Fund, Chennai vs. DCIT, Ncc-2, Chennai

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

ITA 574/CHNY/2020[2015-16]Status: DisposedITAT Chennai08 Mar 2022AY 2015-16

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Smt. Pushya Sitaraman, Sr. Advocate for Shri Arun Kurian Joseph, AdvocateFor Respondent: Shri M. Murali. CIT
Section 143(3)Section 147

M/S. Tamilnadu Urban Develpment Fund, Chennai vs. DCIT, Ncc-2, Chennai

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

ITA 573/CHNY/2020[2014-15]Status: DisposedITAT Chennai08 Mar 2022AY 2014-15

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Smt. Pushya Sitaraman, Sr. Advocate for Shri Arun Kurian Joseph, AdvocateFor Respondent: Shri M. Murali. CIT
Section 143(3)Section 147

Tamil Nadu Urban Development Fund, Chennai vs. DCIT, Chennai

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

ITA 388/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Mar 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Smt. Pushya Sitaraman, Sr. Advocate for Shri Arun Kurian Joseph, AdvocateFor Respondent: Shri M. Murali. CIT
Section 143(3)Section 147

Tamil Nadu Urban Development Fund, Chennai vs. DCIT, Chennai

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

ITA 1470/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Mar 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Smt. Pushya Sitaraman, Sr. Advocate for Shri Arun Kurian Joseph, AdvocateFor Respondent: Shri M. Murali. CIT
Section 143(3)Section 147

Tamil Nadu Urban Development Fund, Chennai vs. DCIT, Chennai

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

ITA 1469/CHNY/2017[2011-12]Status: DisposedITAT Chennai08 Mar 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Smt. Pushya Sitaraman, Sr. Advocate for Shri Arun Kurian Joseph, AdvocateFor Respondent: Shri M. Murali. CIT
Section 143(3)Section 147

Tamil Nadu Urban Development Fund, Chennai vs. DCIT, Chennai

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

ITA 1468/CHNY/2017[2010-11]Status: DisposedITAT Chennai08 Mar 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Smt. Pushya Sitaraman, Sr. Advocate for Shri Arun Kurian Joseph, AdvocateFor Respondent: Shri M. Murali. CIT
Section 143(3)Section 147

Varsma Engineers Group, Jabalpur vs. Assistant Commissioner of Income Tax, Circle 1(1), Jabalpur

In the result, the assessee’s appeal is allowed

ITA 224/JAB/2018[2008-09]Status: DisposedITAT Jabalpur22 Oct 2021AY 2008-09

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2008-09 Varhsma Engineer’S Group, Assistant Commissioner Of Vs. Income Tax, Vijay Nagar, Circle – 1(1), Jabalpur (M.P.) Jabalpur (M.P.) [Pan: Aaefv 7885Q] (Appellant) (Respondent) Appellant By Sh. H.S. Modh Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 12/10/2021 Date Of Pronouncement 22/10/2021

Section 143(3)Section 147Section 148(1)Section 184Section 40

M/S.Asit Dixit, Jabalpur vs. Income Tax Officer Ward2(2), Jabalpur

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 19/JAB/2020[2005-06]Status: DisposedITAT Jabalpur07 Oct 2021AY 2005-06

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021

Section 142(1)Section 143(2)Section 144Section 145(3)

Shri Swatarup Banerjee vs. Income Tax Officer (Hqrs)-8, Kolkata & Ors

WPO/230/2018HC Calcutta30 Sept 2020
Section 183Section 184Section 185Section 187

Singh Construction Company, Meerut vs. ITO, Ward- 2(3), Meerut

The appeal of the assessee stands allowed for statistical purposes

ITA 6847/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Jan 2020AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishisingh Construction Vs. Ito, Ward – 2(3) Company Meerut C/O. Vinod Kumar Goel. 282, Boundary Road, Civil Lines, Meerut Uttar Pradesh. (Appellant) (Respondent) Asstt. Year: 2006-07

For Appellant: Shri Vinod Kumar Goel, CAFor Respondent: Shri Umesh Takyar, Sr. DR
Section 154Section 44A

Assistant Commissioner of Income-Tax, (Central) Circle, Kolhapur vs. M/S. Mahabharat Constrution Corporation, Kolhapur

In the result, the appeal is dismissed

ITA 1944/PUN/2017[2010-11]Status: DisposedITAT Pune03 Jan 2020AY 2010-11

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No. 1944/Pun/2017 िनधा"रण वष" / Assessment Year : 2010-11

Section 143(3)Section 154Section 185

M/S B.K. Rope Store, Ludhiana vs. ITO, Ludhiana

In the result, appeal of the Assessee is allowed

ITA 1368/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh25 Sept 2018AY 2007-08

Bench: The Cit (A).

For Appellant: Shri. Lalit TakyarFor Respondent: Smt. Chandrakanta
Section 143Section 143(3)Section 147Section 148Section 185Section 36Section 40A(2)(b)

Mart, New Delhi vs. ACIT, New Delhi

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

ITA 2946/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2018AY 2011-12

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2011-12 Mart, Vs. Acit, A-108, Friends Colony, New Circle -61(1), New Delhi Delhi Pan :Aalfm8395F (Appellant) (Respondent) Appellant By Sh. Ranjan Chopra, Ca Respondent By Sh. Atiq Ahmed, Sr. Dr Date Of Hearing 06.06.2018 Date Of Pronouncement 27.06.2018 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 31/03/2015 Passed By The Ld. Commissioner Of Income-Tax (Appeals)-Xx, New Delhi [In Short ‘The Ld. Cit(A)’]For Assessment Year 2011-12 Raising Following Grounds:

Section 143(2)Section 143(3)Section 184Section 184(4)Section 185