Section 191 of the Income Tax Act

The decision most relied on for Section 191 is State of West Bengal v. Kesoram Industries Limited (10 SCC 201), cited in 279 of the 31 judgments on BharatTax that turn on this section.

Leading authorities on Section 191

State of West Bengal v. Kesoram Industries Limited
10 SCC 201 · 2004 · Supreme Court
279
citing judgments

A taxing statute must be interpreted strictly based on what is clearly expressed, without implying anything not stated or importing provisions to supply deficiencies. Equitable considerations are entirely out of place, and a person must clearly fall within the ambit of the charging section to be taxed.

Jagaran Prakashan Ltd. v. DCIT
345 ITR 288 · 2012 · High Court
164
citing judgments

A deductor who receives Form 15H or Form 15G under Section 197A is not deemed an 'assessee in default' under Section 201(1) for non-deduction of tax, as there is no obligation to verify the payee's actual taxable income.

American Express International Banking Corpn v. CIT
125 Taxmann 488 · 2002 · High Court
33
citing judgments

Interest paid for the broken period on purchase of dated government securities and interest received for the broken period on sale of such securities, if treated as trading assets, can be claimed as revenue expenditure under section 28. Income falling under section 18 of the Income Tax Act cannot also fall under section 28.

Karnataka Power Transmission Corporation Ltd. v. Dy. CIT
67 Taxmann.com 259 · 2016 · High Court
24
citing judgments
ACIT v. Dufon Laboratoies
24 Taxmann 199 · Reported
8
citing judgments
Vinsons v. Third ITO (
112 Taxmann 154 · ITAT
7
citing judgments
Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO
20 ITD 318 · ITAT
7
citing judgments
CIT v. Delhi Public School
247 CTR 317 · Reported
7
citing judgments
Hero Honda Motors Ltd. v. ITO (
41 TTJ 28 · ITAT
7
citing judgments
Idea Cellular Ltd. v. ADIT
172 TTJ 540 · 2015 · ITAT
6
citing judgments

Judgments on Section 191

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

In the result, the appeal of the Assessee in ITA No

ITA 3856/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri M.R. Sahu, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 12ASection 191Section 200(3)Section 200A(1)Section 201Section 234ESection 40a

ROYAL WESTERN INDIA TURF CLUB LIMITED,MUMBAI vs. INCOME TAX OFFICER TDS WARD 2(1)(3), MUMBAI, MUMBAI

ITA 7249/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
For Appellant: Shri Sanat KapoorFor Respondent: Shri Annavaram Kosuri
Section 201(1)Section 250

BRIG RESOLUTION SERVICES PRIVATE LIMITED,MUMBAI vs. CIRCLE 14(1)(2), MUMBAI

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

ITA 6361/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21

For Appellant: Mr. Sunil HirawatFor Respondent: 01/12/2025
Section 143(1)Section 154

NEELAM MAHESHWARI,HYDERABAD vs. ADIT (INT TAXN)-1, HYDERABAD

ITA 1175/HYD/2024[2022-23]Status: DisposedITAT Hyderabad17 Dec 2025AY 2022-23

Bench: the Sub-Registrar, Medchal. That the seller, for the first time has shown the property details in Long Term Capital gain while filing her returns. The seller never disclosed that she is a non-resident of India during the entire transaction. The Respondent/Appellate authority erred in appreciating the documents filed by the seller before the sub- registrar at the time of registration, as she has never furnished her residence details/passport/visa outside India. Based on the documents provide

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 648/COCH/2025[2022-23]Status: DisposedITAT Cochin29 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 647/COCH/2025[2020-21]Status: DisposedITAT Cochin29 Oct 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 646/COCH/2025[2019-20]Status: DisposedITAT Cochin29 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 645/COCH/2025[2018-19]Status: DisposedITAT Cochin29 Oct 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

STATE BANK OF INDIA ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION CIRCLE - 4(2)(1), MUMBAI, MUMBAI

In the result, the appeals are allowed for statistical purpose

ITA 5070/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Aug 2025AY 2013-14

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S., Am

For Respondent: Shri Arun Kanti Datta
Section 133(6)Section 191Section 201Section 201(1)Section 9(1)(vi)

STATE BANK OF INDIA ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAX CIRCLE - 4(2)(1),MUMBAI, MUMBAI

In the result, the appeals are allowed for statistical purpose

ITA 5069/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Aug 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S., Am

For Respondent: Shri Arun Kanti Datta
Section 133(6)Section 191Section 201Section 201(1)Section 9(1)(vi)

STATE BANK OF INDIA,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION CIRCLE - 4(2)(1), MUMBAI, MUMBAI

In the result, the appeals are allowed for statistical purpose

ITA 5068/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Aug 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S., Am

For Respondent: Shri Arun Kanti Datta
Section 133(6)Section 191Section 201Section 201(1)Section 9(1)(vi)

STATE BANK OF INDIA,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION CIRCLE - 4(2)(1), MUMBAI, MUMBAI

In the result, the appeals are allowed for statistical purpose

ITA 5067/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Aug 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S., Am

For Respondent: Shri Arun Kanti Datta
Section 133(6)Section 191Section 201Section 201(1)Section 9(1)(vi)

STATE BANK OF INDIA ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION CIRCLE - 4(2)(1), MUMBAI, MUMBAI

In the result, the appeals are allowed for statistical purpose

ITA 5066/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S., Am

For Respondent: Shri Arun Kanti Datta
Section 133(6)Section 191Section 201Section 201(1)Section 9(1)(vi)

STATE BANK OF INDIA,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION CIRCLE - 4(2)(1),MUMBAI, MUMBAI

In the result, the appeals are allowed for statistical purpose

ITA 5065/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S., Am

For Respondent: Shri Arun Kanti Datta
Section 133(6)Section 191Section 201Section 201(1)Section 9(1)(vi)

ASHVINKUMAR NARANBHAI PATEL,AHMEDABAD vs. THE ITO, TDS-WARD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 722/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.722/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Ashvinkumar Naranbhai Patel The Ito बनाम/ 43, Shankar Society Part-1 Tds Ward-1 V/S. Near Meerambica Road Ahmedabad – 380 014 Opp. Amikunj Bus Stand Naranpura Ahmedabad – 380 013 "थायी लेखा सं./Pan: Aeipp 9274 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/07/2025 घोषणा की तारीख /Date Of Pronouncement: 28/07/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 28.02.2025 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Confirming The Demand Raised Under Section 201(1) & 201(1A) By The Ito, Tds Ward 1, Ahmedabad [Hereinafter Referred To As “Assessing Officer Or Ao”], In Relation To A.Y. 2015–16. Ashvinkumar Naranbhai Patel Vs. Ito Asst. Year : 2015-16

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri Umesh Kumar Agrawal, Sr.DR
Section 194ISection 2(14)(iii)Section 201Section 201(1)Section 250Section 271C

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 277/COCH/2025[2021-22]Status: DisposedITAT Cochin06 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2021-22 Esaf Small Finance Bank Ltd. .......... Appellant Building No. Vii/83//8,Esaf Bhavan, Thirssur- Palakkad Nh, Mannuthy P.O., Thrissur 680651 [Pan: Aaece2619Q] Vs. The Income Tax Officer - Tds, Thrissur .......... Respondent Appellant By: Shri Anandan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 26.06.2025

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1), HYDERABAD vs. S A BUILDERS AND DEVELOPERS, HYDERABAD

In the result, Ground Nos

ITA 296/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 132(4)Section 133ASection 143(3)Section 153A

S A BUILDERS & DEVELOPERS,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(1) , HYDERABAD

In the result, Ground Nos

ITA 258/HYD/2022[2016-17]Status: DisposedITAT Hyderabad15 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 132(4)Section 133ASection 143(3)Section 153A

S B DEVELOPERS,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, appeal filed by the Assessee is partly allowed for statistical purpose

ITA 2052/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad17 Apr 2025AY 2023-24

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2023-24

Section 143(1)Section 191Section 199

STATE BANK OF INDIA,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX, CIRCLE-TDS , JAIPUR

In the result the appeal of the assessee is partly allowed

ITA 1391/JPR/2024[2016-17]Status: DisposedITAT Jaipur13 Mar 2025AY 2016-17

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Vijay Gupta, CA &For Respondent: Mr. Gautam Singh Choudhary, ADDL. CIT
Section 201Section 201(1)Section 250

Showing 1–20 of 31 · Page 1 of 2