What is the leading case on Section 2(29) of the Income Tax Act?

CIT v. Prabhawati Gupta (231 ITR 188) is the decision most relied on for Section 2(29), cited in 14 judgments.

How many judgments are there on Section 2(29)?

BharatTax indexes 38 ITAT, High Court and Supreme Court judgments that turn on Section 2(29) of the Income Tax Act, 1961.

Section 2(29) of the Income Tax Act

Q: Which cases are most cited on Section 2(29)?

CIT v. Prabhawati Gupta (231 ITR 188) — 14 citing judgments; Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.* (274 ITR 413) — 7 citing judgments; Naveen Kumar v. ITO (108 Taxmann.com 219) — 5 citing judgments.

The decision most relied on for Section 2(29) is CIT v. Prabhawati Gupta (231 ITR 188), cited in 14 of the 38 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(29)

CIT v. Prabhawati Gupta

231 ITR 188 · 1998 · High Court

citing judgments

Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*

274 ITR 413 · 2005 · High Court

citing judgments

Naveen Kumar v. ITO

108 Taxmann.com 219 · 2019 · High Court

citing judgments

Judgments on Section 2(29)

CHOWGULE INDUSTRIES PVT. LTD,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

The appeal is partly allowed for statistical purpose as above

ITA 123/PAN/2024[2013-14]Status: DisposedITAT Panaji20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 123/Pan/2024 Assessment Year : 2013-14 Chowgule Industries Pvt. Ltd. 503, Gabmar Apartment, Vasco Da Gama, Goa. Pan:Aaccc9272H. . . . . . . . Appellant

For Appellant: Ms Pooja Bandekar [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]

Section 139Section 147Section 148Section 194ASection 194CSection 194HSection 246ASection 250Section 253(1)

SHRI JAGBIR,DELHI vs. ITO, NEW DELHI

ITA 4201/DEL/2016[2010-11]Status: DisposedITAT Delhi02 Feb 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 143(3)Section 159Section 2(11)Section 2(29)

OM PRAKASH ,DELHI vs. ITO WARD 2 (3), NOIDA

Appeal is dismissed as premature at this stage in above terms subject to all just exceptions

ITA 8824/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Jan 2026AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 8824/Del/2025 : Asstt. Year: 2012-13 Om Prakash(Deceased), Vs Income Tax Officer, X-3199A, Gali No. 2, Raghbar Pura Ward-2(3), No. 2, Gandhi Nagar, Noida, Delhi-110031 Uttar Pradesh-201307 (Appellant) (Respondent) Pan No. Aqapp8677N Assessee By: Sh. Amar Nath, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.01.2026 Date Of Pronouncement: 27.01.2026 Order This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1075543446(1) Dated 08.04.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Nath, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 159Section 2(11)Section 2(29)

LATE SH. MAHA SINGH TH. LEGAL HEIR BIJENDER SINGH,SONIPAT vs. ITO, WARD - 3, SONIPAT

Appeal is allowed for statistical purposes

ITA 4568/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 4568/Del/2024 : Asstt. Year : 2017-18 Late Sh. Maha Singh Th. Legal Heir Vs Income Tax Officer, Bijender Singh, Ward-3, Vill. Moi Majri, Tehsil & Distt. Sonipat, Sonipat, Haryana-131002 Haryana (Appellant) (Respondent) Pan No. Jtips2811F Assessee By : Sh. Saurav Rohtagi, Ca & Sh. Rajat Mittal, Ca Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023–24/1060398128(1) Dated 01.02.2024, In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Saurav Rohtagi, CA &For Respondent: Ms. Ankush Kalra, Sr. DR

Section 144Section 159Section 2(29)

PRATIMA REDDY MUTHU,HYDERABAD vs. ACIT., CIRCLE-14(1), HYDERABAD

ITA 1310/HYD/2025[2010-11]Status: DisposedITAT Hyderabad24 Dec 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1310/Hyd/2025 Assessment Year 2010-2011 Pratima Reddy Muthu, Hyderabad – 500 034. The Acit, Circle-14(1), Vs. Hyderabad – 500 004. Telangana. Pan Aaopm8335J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Yogesh K Jagia & Sri Amit Sood, Advocates. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 24.12.2025 आदेश/Order

For Appellant: Sri Yogesh K Jagia And Sri Amit Sood, AdvocatesFor Respondent: MS U Mini Chandran, CIT-DR

Section 14Section 143(3)Section 159(1)Section 159(6)Section 171(1)Section 2(11)Section 2(29)Section 250Section 28

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

ITA 5401/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Ms. Shivani Shah

Section 147Section 148Section 35A

LATE YASH CHOWDHARY,GORAKHPUR vs. DCIT CENTRAL CIRCLE -27, NEW DELHI

ITA 4026/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

LATE YASH CHOWDHARY,GORAKHPUR vs. DCIT CENTRAL CIRCLE -27, NEW DELHI

ITA 4025/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

LATE YASH CHOWDHARY ,GORAKHPUR vs. DCIT CENTRAL CIRCLE -27, NEW DELHI

ITA 4024/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

SEEMA SINGH LEGAL HEIR OF SANJAY SINGH,DELHI vs. ITO, WARD-58(1), DELHI

Appeal is allowed for statistical purposes in above terms

ITA 6148/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 6148/Del/2025 : Asstt. Year : 2018-19 Late Sh. Sanjay Singh Through L/H Vs Income Tax Officer, Smt. Seema Singh, Ward-58(1), C-10, 4Th Floor, Guru Ram Dass New Delhi-110002 Nagar, Laxmi Nagar, East Delhi, New Delhi-110092 (Appellant) (Respondent) Pan No. Bgops2752L Assessee By: Sh. Kamlesh Chaurasiya, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Kamlesh Chaurasiya, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 2(29)

HANUR SINGH(RETIRED TEACHER), THROUGH LEGAL HEIR SMT. KAMLA DEVI(WIDOW),HARYANA vs. ITO, WARD NWR-W-(107)(93), REWARI

Appeal is allowed for statistical purpose

ITA 6002/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 6002/Del/2025 : Asstt. Year : 2012-13 Late Sh. Hamir Singh (Retired Vs Income Tax Officer, Teacher) Through L/H Smt. Kamla Ward Nwr-W-(107)(93), Devi(Wido), Mata Mohalla, Kosli, Rewari, District Rewari-123302 Haryana (Appellant) (Respondent) Pan No. Agrps9298K Assessee By: Sh. Hamir Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Hamir Singh, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 2(29)

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER- WARD 2(1), AMRITSAR

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

ITA 461/ASR/2024[2023-2024]Status: DisposedITAT Amritsar26 Sept 2025AY 2023-2024

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)

Section 143(1)Section 250

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD -2(1), AMRITSAR

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

ITA 460/ASR/2024[2022-2023]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-2023

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)

Section 143(1)Section 250

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD 2(1), AMRITSAR

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

ITA 459/ASR/2024[2019-2020]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-2020

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)

Section 143(1)Section 250

PRANAY MAHAJAN WELFARE TRUST,MEDICAL ENCLAVE vs. INCOME TAX OFFICER WARD -2(1), AMRITSAR

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

ITA 457/ASR/2024[2014-2015]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-2015

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)

Section 143(1)Section 250

GOPI NATH MEHNDIRATTA THROUGH LEGAL HEIR KAUSHALYA DEVI,PUNJABI BAGH vs. INCOME TAX OFFICER - WARD 45(7), DELHI, DELHI

Appeal is dismissed subject to all just exceptions

ITA 3120/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Vs. Income Tax Officer, Gopi Nath Mehndiratta Through Legal Heir Ward-45(7), Kaushalya Devi, Delhi House No. 30, Road No. 61, West Punjabi Bagh, Punjabi Bagh, Delhi Pan: Aalpm1548C (Appellant) (Respondent) Assessee By Sh. Shivam Malik, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 159Section 2(29)