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

ACIT Cen Cir 2, Thane vs. A.C. Chenna Reddy, Panvel

ITA 1850/MUM/2011[2006-07]Status: DisposedITAT Mumbai15 Mar 2018AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2006-07 Acit, Central Circle-2 Shri A.C. Chenna Reddy बनाम/ Thane Pawar Industrial Shivaji Nagar, Village Estate, Edulji Road Gavhan, Panvel 410 206 Vs. Charai, Mumbai 400 601 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Acdpa3902G Assessment Year: 2006-07 Shri A.C. Chenna Reddy Acit, Central Circle-2 Flat No.103, Manisha Tower बनाम/ Thane Pawar Industrial Tata Colony, Mulund (E) Estate, Edulji Road Vs. Mumbai 400 081 Charai, Mumbai 400 601 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Acdpa3902G

Pr. Commissioner of Income Tax (C)-I vs. Neeraj Singal

ITA/290/2017HC Delhi16 May 2017

Bench: This Court On 18Th December, 2017 When The Counsel For The Respondents No.1 To 3 / Defendants Appeared On Advance Notice & Accepted Notice & The Suit Court Record Was Requisitioned. The Respondent No.4 / Plaintiff Appeared In Person Before This Court On 20Th March, 2018 & Stated That He Was Unable To Afford An Advocate. Vide Order Dated 20Th March, 2018, Mr. Sourav Roy, Advocate

Section 100Section 7Section 86ASection 96

A.G Homes, Mumbai vs. ITO 19(3)(1), Mumbai

ITA 1092/MUM/2014[2005-06]Status: DisposedITAT Mumbai08 Nov 2016AY 2005-06

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1092/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06)

For Respondent: Shri A. Ramachandran
Section 131Section 133(6)Section 142(1)Section 144Section 147Section 148Section 184(5)

M/S Baldev Singh & Co vs. Commissioner of Income Tax

ITA/202/2013HC Punjab & Haryana30 Jan 2015
Section 23

The Commissioner of Income Tax vs. M/s Omega Wines

Appeal is dismissed and the judgment and order

ITTA/555/2012HC Telangana19 Jul 2013
Section 184Section 185Section 28

Commr. of Income Tax-II, Chd vs. M/S Nand Lal Labhu Ram

ITA/162/2005HC Punjab & Haryana31 Mar 2011
Section 143(1)(a)Section 148Section 184Section 185Section 260ASection 40

CIT, Faridabad vs. M/S Agro Engineering Works

The appeal is dismissed

ITA/476/2010HC Punjab & Haryana01 Nov 2010
Section 184Section 185Section 194Section 194CSection 260ASection 40

Commissioner of Income-Tax vs. Swashraya

ITR/110/1992HC Gujarat12 Jul 2006
Section 185Section 256(2)Section 47

Commissioner of Income-Tax vs. Gaekwad and Company

ITR/44/1994HC Gujarat31 Aug 2005
Section 185

Commissioner of Income Tax vs. U K Textile

In the result, the question is left unanswered

ITR/261/1993HC Gujarat13 Jul 2005
Section 143(1)Section 185Section 256(1)Section 263

Commissioner of Income Tax vs. Arvind Jewellers

In the result, both the questions are answered in the

ITR/173/1989HC Gujarat06 Jul 2005
Section 132Section 185Section 185(1)(a)Section 256(2)Section 263

M/S. Progressive Financers vs. The Commissioner of Income Tax, Madras

CIVIL APPEAL No. 1568/1981Supreme Court20 Feb 1997

Bench: 2 Judges

Section 184

The III Income Tax Officer, Circle - I, Salem and Anr vs. Arunagiri Chettiar

Appeals are allowed

CIVIL APPEAL No. 1615/1979Supreme Court07 May 1996

Bench: 2 Judges

Section 188Section 25Section 46(2)

Bihari Lal Jaiswal vs. The Commissioner of Income Tax

The appeals are allowed

CIVIL APPEAL No. 1825/1977Supreme Court16 Nov 1995

Bench: 2 Judges

Section 23Section 256(1)Section 256(2)

Commissioner of Income Tax, Bihar, Patna vs. Amar Singh Gowamal & Sons, Jharia, Dhanbad

CIVIL APPEAL No. 1912/1974Supreme Court17 Jul 1986

Bench: 2 Judges

Section 182Section 184Section 184(7)Section 26A

S.P. Gramophone Company vs. C.I.T Patiala

In the result the appeal fails and is dismissed with

CIVIL APPEAL No. 850/1974Supreme Court29 Jan 1986

Bench: 2 Judges

Section 185Section 26A