Section 211 of the Income Tax Act

Income-tax Act, 2025: s.408

Section 211 of the Income-tax Act, 1961 corresponds to section 408 (Instalments of advance tax and due dates) of the Income-tax Act, 2025.

Read section 408 of the 2025 Act

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

The decision most relied on for Section 211 is CIT v. Calcutta Discount Co. Ltd. (39 ITR 706), cited in 103 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 211

CIT v. Calcutta Discount Co. Ltd.
39 ITR 706 · 1960 · High Court
103
citing judgments

The law does not oblige a trader to make maximum profit out of his trading transactions. Profits charged to tax must be in accordance with law and not amount to taxing notional income.

CIT v. Union Bank of India
308 CTR 797 · 2019 · High Court
41
citing judgments

For banking companies, the machinery provisions of Section 115JB(2) of the Income Tax Act are unworkable due to a legal dichotomy created by the first proviso.

Krung Thai Bank v. JDIT
45 DTR 218 · 2010 · Reported
29
citing judgments

The case is cited for the principle that income from leasing of assets, if the lease is a finance lease, the depreciation allowance should be computed on the leased asset, not on the lease income.

Prime Securities Ltd. v. ACIT
333 ITR 464 · 2011 · High Court
8
citing judgments
TC Leasing & Finance Ltd. 39 TW 211 (Raj. HC) Brahmaputra Capital & Financial Services Ltd. v. ITO
119 ITD 266 · 2009 · ITAT
4
citing judgments

Judgments on Section 211

Ericsson India Global Services Pvt Ltd, New Delhi vs. ACIT Spl. Range 3, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2367/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Mar 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

For Appellant: Shri Paras S. Savla, AdvocateFor Respondent: Shri M.S. Nethrapal, CIT-DR
Section 143(1)Section 143(13)Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 234CSection 254(2)Section 92C

Apmc Tarikere, Tarikere vs. Income Tax Officer, Ward-1, Chickmagalur

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 1442/BANG/2025[2017-18]Status: DisposedITAT Bangalore15 Dec 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri C.R. Vasanth Kumar, A.RFor Respondent: Sri Balusamy N., D.R
Section 10Section 10(1)Section 11Section 11(2)Section 11(7)Section 12ASection 139(1)Section 143(1)Section 143(2)Section 250

Weir Minerals (India) Private Ltd, New Delhi vs. DCIT Circle-27(1), New Delhi

In the result, the appeal of the assessee is party allowed

ITA 4713/DEL/2019[2012-13]Status: DisposedITAT Delhi06 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy[Assessment Year 2012-13]

Section 143(3)Section 234B

Union Bank of India, Mumbai vs. DCIT Ltu (2), Mumbai

ITA 424/MUM/2020[2015-16]Status: HeardITAT Mumbai06 Sept 2024AY 2015-16
Section 115JSection 211

Central Bank of India, Mumbai vs. ACIT - 2(1)(2), Mumbai

ITA 3740/MUM/2018[2013-14]Status: HeardITAT Mumbai06 Sept 2024AY 2013-14
Section 115JSection 211

Panchganga Ispat P. Ltd., Navi Mumbai vs. ACIT, Panvel Circle, New Panvel

In the result, the appeal of the assessee is partly allowed

ITA 1631/MUM/2020[2008-09]Status: DisposedITAT Mumbai11 Jan 2022AY 2008-09

Bench: Sri Prashant Maharishi, Am & Sri Pavan Kumar Gadale, Jm Panchganga Ispat Pvt. Ltd. The Asst. Commissioner Of F-6/2, F-Type Building, Income Tax, Panvel Circle, Sector-3Eb, Above Post Mumbai-410 206 Vs. Office, Kalamboli Raigadh, Navi Mumbai-410 218 Appellant .. Respondent Pan No. Aadcp8093Q Assessee By : Shri Dharmesh Shah, Ar Revenue By : Shri R A Dhyani, Dr

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri R A Dhyani, DR
Section 144

The Kangra Co-Operative Bank Ltd., New Delhi vs. ACIT, Circle- 62(1), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 3596/DEL/2018[2009-10]Status: DisposedITAT Delhi01 Sept 2021AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. S. L. Gupta, CAFor Respondent: Ms. Alka Gautam, Sr. DR
Section 10Section 211Section 234B

The Kangra Co-Operative Bank Ltd., New Delhi vs. ACIT, Circle- 62(1), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 3595/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Sept 2021AY 2008-09

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. S. L. Gupta, CAFor Respondent: Ms. Alka Gautam, Sr. DR
Section 10Section 211Section 234B

The Kangra Co-Operative Bank Ltd., New Delhi vs. ACIT, Circle- 62(1), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 3594/DEL/2018[2007-08]Status: DisposedITAT Delhi01 Sept 2021AY 2007-08

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. S. L. Gupta, CAFor Respondent: Ms. Alka Gautam, Sr. DR
Section 10Section 211Section 234B

Shreyas Land Pvt.Ltd, Pune vs. Income-Tax Officer, Panvel

In the result, the appeal of assessee is partly allowed

ITA 973/PUN/2017[2013-14]Status: DisposedITAT Pune06 Oct 2020AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Alok Malviya
Section 207Section 208Section 211Section 221

Income Tax Officer Ward-1(1)(2), Bangalore vs. M/S Atria Hydel Power Limited, Bangalore

In the result, ITA Nos.534 to 556/Bang/2018 and CO Nos

ITA 114/BANG/2019[2010-11]Status: DisposedITAT Bangalore28 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2010-11 Income-Tax Officer, Vs. M/S. Atria Hydel Power Ltd., Ward - 1(1)(2), #1, Palace Road, Bengaluru. Bangalore-560 001. Pan : Aacca 3754 E Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru
Section 115Section 115JSection 143(3)Section 211(2)Section 80I

Commissioner of Income Tax VI vs. Virtual Soft Systems Ltd

The appeal is hereby dismissed leaving parties to bear their own cost

C.A. No.-004358-004358 - 2018Supreme Court24 Apr 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

Pr. Commissioner of Income Tax Central-3 vs. J.H. Business India Pvt. Ltd

ITA/641/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

M/S. Anuradha Sugar Mills Limited, Buldhana vs. Asstt.Commissioner of Income-Tax, Akola Circle, Akola

In the result this appeal by the assessee stands allowed for statistical purposes

ITA 18/NAG/2011[2005-06]Status: DisposedITAT Nagpur21 Mar 2017AY 2005-06

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri C.J. ThakarFor Respondent: Shri A.R. Ninawe
Section 115JSection 148Section 44A

Commissioner of Income Tax-III vs. Samsung India Electronics Pvt. Ltd

ITA/642/2016HC Delhi21 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Dipsc Limited, Kolkata vs. D.C.I T Cir - VI, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 890/KOL/2013[2007-08]Status: DisposedITAT Kolkata04 May 2016AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2007-08

For Appellant: Shri Soumen Adak, FCA & Shri Amit Agarwal, ACAFor Respondent: Sallong Yaden, Addl. CIT, Sr.DR
Section 115JSection 143(3)Section 14ASection 211Section 616

Sri Hariram Hotels P Ltd vs. Commissioner of Income Tax (III)

Appeal is allowed

ITA/53/2009HC Karnataka16 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 115JSection 260

Uco Bank, Kolkata vs. DCIT, Circle - 6, Kolkata

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

ITA 1768/KOL/2009[2002-2003]Status: DisposedITAT Kolkata27 Nov 2015AY 2002-2003

Bench: : Shri M. Balaganesh

For Appellant: Shri D.S Damle, FCA, ld.ARFor Respondent: Shri S.Srivastava, CIT, ld.DR
Section 115JSection 254Section 29Section 36(1)(viia)

Bill & Peggy Marketing India Pvt Ltd vs. Assistant Commissioner Income Tax

The appeal is disposed of

ITA-1013/2011HC Delhi30 Nov 2011
Section 208Section 234C

Bill & Peggy Marketing India Pvt Ltd vs. Assistant Commissioner Income Tax

The appeal is disposed of

ITA - 1013 / 2011HC Delhi30 Nov 2011
Section 208Section 234C