Which cases are most cited on Section 2?

National Thermal Power Corporation v. CIT (367 ITR 85) — 62 citing judgments; Bombay in Bajaj Auto Finance Ltd. v. CIT (93 Taxmann.com 63) — 53 citing judgments; PCIT v. Krishi Rasayan Exports (P.) Ltd. and (ii) (145 Taxmann.com 191) — 4 citing judgments; Commissioner of Income-tax, Bikaner v. Krishi Upaj Mandi Samiti (69 Taxmann.com 425) — 4 citing judgments; Pathapati Subba Reddy v. Special Deputy Collector (LA) (2024 SCC OnLine SC 513) — 3 citing judgments.

How many judgments are there on Section 2?

BharatTax indexes 89 ITAT, High Court and Supreme Court judgments that turn on Section 2 of the Income Tax Act, 1961.

Section 2 of the Income Tax Act

Q: What is the leading case on Section 2 of the Income Tax Act?

National Thermal Power Corporation v. CIT (367 ITR 85) is the decision most relied on for Section 2, cited in 62 judgments. The Assessing Officer must consider fresh claims made during assessment proceedings, as income tax proceedings are not adversarial and income should be computed according to law, unless a statutory bar exists. The Supreme Court's decision in Goetze (India) Ltd. does not restrict appellate authorities from entertaining new claims.

The decision most relied on for Section 2 is National Thermal Power Corporation v. CIT (367 ITR 85), cited in 62 of the 89 judgments on BharatTax that turn on this section.

Leading authorities on Section 2

National Thermal Power Corporation v. CIT

367 ITR 85 · 2014 · High Court

citing judgments

The Assessing Officer must consider fresh claims made during assessment proceedings, as income tax proceedings are not adversarial and income should be computed according to law, unless a statutory bar exists. The Supreme Court's decision in Goetze (India) Ltd. does not restrict appellate authorities from entertaining new claims.

Bombay in Bajaj Auto Finance Ltd. v. CIT

93 Taxmann.com 63 · 2018 · High Court

citing judgments

The Assessing Officer cannot make a prima facie adjustment to the total income under Section 143(1)(a) if the adjustment involves a debatable issue.

PCIT v. Krishi Rasayan Exports (P.) Ltd. and (ii)

145 Taxmann.com 191 · 2022 · High Court

citing judgments

Commissioner of Income-tax, Bikaner v. Krishi Upaj Mandi Samiti

69 Taxmann.com 425 · 2016 · High Court

citing judgments

Pathapati Subba Reddy v. Special Deputy Collector (LA)

2024 SCC OnLine SC 513 · 2024 · Reported

citing judgments

Avada Trading vs. ACIT 284 ITR (A.T.) 73 (Mum) (v). Bechtel International Inc. v. ADIT

50 SOT 433 · 2012 · ITAT

citing judgments

Judgments on Section 2

Srinivas Tiwari, Hyderabad vs. ACIT, Central Circle-1(1), Hyderabad

In the result, the appeal filed by the assessee is dismissed in terms of our aforesaid observations

ITA 1864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad23 Sept 2026AY 2019-20

Bench: Shri Manjunatha G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: ABXPT7489G

Section 143(3)Section 2Section 250Section 69A

Income Tax Officer 2(1), Bhopal vs. Devi Singh, Bhopal

Appeal is dismissed being devoid of any

ITA 20/IND/2024[2010-11]Status: DisposedITAT Indore13 Jan 2026AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani

Section 142(1)Section 144Section 147Section 148Section 2(14)Section 271(1)(c)

Alliance Books Suppliers Pvt. Ltd., Coochbehar vs. ACIT, Circle 2(1), Jalpaiguri

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

ITA 566/KOL/2025[2019-20]Status: DisposedITAT Kolkata04 Dec 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Alliance Books Suppliers Pvt. Acit, Circle 2(1) Ltd. Central Revenue Building, Race Khagrabari North, P.S. Kotwali Course Road, Jalpaiguri, Vs. Area Sardar, Coochbehar, West Bengal-735101 West Bengal-736101 (Appellant) (Respondent) Pan No. Aadca1168P Assessee By : Shri Pranaved Sarkar, Advocate For Saumitro Chaudhry, Advocate Revenue By : Shri Pradeep Dung Dung, Sr. Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 04.12.2025

For Appellant: Shri Pranaved Sarkar, Advocate for Saumitro Chaudhry, AdvocateFor Respondent: Shri Pradeep Dung Dung, Sr. DR

Section 132(2)Section 147Section 148Section 148ASection 69A

Manjar Discretionary Family Trust, Rajkot vs. ITO Ward 1(1)(1), Rajkot

ITA 164/RJT/2025[2024-25]Status: DisposedITAT Rajkot15 Oct 2025AY 2024-25

Section 143(1)Section 164Section 244A

Keezhuparamba Service Cooperative Bank Ltd, Malappuram vs. ITO Ward 2, Tirur

Appeal is treated as allowed for statistical purposes

ITA 568/COCH/2025[2022-23]Status: DisposedITAT Cochin22 Sept 2025AY 2022-23

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Raghunathan PFor Respondent: Shri Sanjit Kumar Das

Section 143(3)Section 2Section 250Section 80P

Keezhuparamba Service Co-Operative Bank Limited, Malappuram vs. ITO Ward 2, Tirur

Appeal is treated as allowed for statistical purposes

ITA 567/COCH/2025[2020-21]Status: DisposedITAT Cochin22 Sept 2025AY 2020-21

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Raghunathan PFor Respondent: Shri Sanjit Kumar Das

Section 143(3)Section 2Section 250Section 80P

Satish Narayan Tarale, Belgavi vs. Intl.Taxation Ward, Panaji

ITA 55/PAN/2025[2019-20]Status: DisposedITAT Panaji24 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 055/Pan/2025 Assessment Year : 2019-20 Satish Narayan Tarale 35, Laxmi Narayan Niwas, 2Nd Stage, Hanuman Nagar, Belgaum-590001. Pan : Afkpt0032Q . . . . . . . Appellant V/S The Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 11/06/2025 घोषणा की तारीख / Date Of Pronouncement : 24/07/2025 Order Per G. D. Padmahshali; The Captioned Appeal Is Filed By The Assessee Challenges Din & Order No Itba/Ast/F/144/2024- 25/1072202908(1) Dt. 15/01/2025 Passed By The Income Tax Officer, International Taxation Ward, Panaji Goa [‘Ld. Ao’] U/S 144 R.W.S. 144C(13) Of The Income-Tax Act, 1961 [‘The Act’] Anent To Assessment Year 2019-20 [‘Ay’].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 115BSection 139(1)Section 144Section 144C(1)Section 148Section 253(6)Section 3Section 4Section 6(6)Section 69A

Chanchalben Dahyabhai Patel, Daman vs. Income Tax Officer, Daman

ITA 1037/SRT/2024[2014-15]Status: DisposedITAT Surat09 Jun 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1035-1038/Srt/2024 (Ays: 2011-12, 2013-14, 2014-15 & 2015-16) (Hybrid Hearing) Chanchalben Dahyabhai Patel Income Tax Officer, Ward-Daman, 40, A.Dabhel Ghelwad Faila, बनाम / Jeevanji Hotel Building, Kathiria, Nani, Daman-396 210 Vs. Devka Road, Nani Daman-396 210 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aljpp 3816 D (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Appellant By Shri Chandra Jha, Ar राजस्व की ओर से /Respondent By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 26/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement | 09/06/2025 आदेश / Order Per Bijayananda Pruseth, Am: These Four Appeals By The Assessee Emanate From Separate Orders Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act') By The National Faceless Appeal Centre, Delhi/Commissioner Of Income-Tax (Appeals) [In Short, “Nfac/Cit(E)”] All Dated 13.08.2024, For The Assessment Years (Ay) 2011-12, 2013-14, 2014-15 & 2015-16, Which In Turn Arose Out Of Assessment Orders Passed By Assessing Officer (In Short, ‘Ao') U/S 147 R.W.S. 144 R.W.S.144B Of The Act On 26.12.2018, 25.03.2022 & 28.03.2022 Respectively. In All The Appeals, The Facts Are Common & Grounds Of Appeals Raised By The Assessee Are Similar Except Variance Of Amounts. Hence, With The Consent Of The Parties, All The Appeals Were Clubbed & Heard Together & Are Decided By This Consolidated Order For Sake Of Convenience & Brevity.

Section 147Section 250

Sow Rachna Rathi Family Trust, Pune vs. Dy Director of Income Tax CPC, Benguluru

In the result, appeal of the assessee is allowed

ITA 2713/PUN/2024[2022-23]Status: DisposedITAT Pune14 May 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2713/Pun/2024 Assessment Year : 2022-23

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ganesh B Budruk

Section 143(1)Section 2Section 250Section 3

Gaurav Singhal, Jaipur vs. ITO WD 6(4), Jaipur

In the result, the appeal of the assessee is dismissed having been withdrawn

ITA 1362/JPR/2024[2009-10]Status: DisposedITAT Jaipur24 Feb 2025AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No.1362/JP/2024 निधर्धारणवर्ष / AssessmentYear : 2009-10 Shri Gaurav Singhal Plot No.207, Surya Nagar, Gopalpura ByePass, Jaipur बनाम The ITO Vs. Ward 6 (4) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: BNKPS 8638 G अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None राजस्व की ओरसे / Revenue by: Shri Gautam Singh Choudhary, JCIT-DR सुनवाई की तारीख / Date of Hearing

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 19