Section 215 of the Income Tax Act

The decision most relied on for Section 215 is Central Provinces Manganese Ore Co. Ltd. v. CIT (160 ITR 961), cited in 31 of the 29 judgments on BharatTax that turn on this section.

Leading authorities on Section 215

Central Provinces Manganese Ore Co. Ltd. v. CIT
160 ITR 961 · 1986 · Supreme Court
31
citing judgments

The levy of interest under the Income Tax Act is part of the assessment process and can be challenged in an appeal if the assessee disputes the chargeability of interest itself. However, claims for waiver or reduction of interest cannot be challenged in appeal and must be pursued through revisional jurisdiction.

Judgments on Section 215

Kerala State Ex Servicemen Development and Rehabilitation Corporation, Trivandrum vs. Commissioner of Income Tax (Exemption), Kochi

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

ITA 420/COCH/2024[2024-2025]Status: DisposedITAT Cochin10 Jun 2025AY 2024-2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Appellant: None
Section 12ASection 12A(1)(ac)Section 2(15)Section 215Section 25

Samir Narain Bhojwani, Mumbai vs. DCIT 4(2)(1), Mumbai

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

ITA 260/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Apr 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Yogesh TharFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 14ASection 250Section 37(1)

Smt. G. Sridevi, Bangalore vs. DCIT, Bangalore

In the result, assessee’s appeal is allowed for statistical purposes

ITA 374/BANG/2014[2009-10]Status: DisposedITAT Bangalore22 Apr 2019AY 2009-10

Bench: Shri A.K Garodia & Shri Pavan Kumar Gadaleassessment Years : 2009-10

For Appellant: Shri Aravind V Chavan, AdvocateFor Respondent: Shri TN Prakash Addl, CIT
Section 131Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A(1)Section 56

G.T.C. Industries Ltd ( Formerly Golden Tobacco Co Ltd), Mumbai vs. Asst CIT Cen Cir 9

In the result assessee‟s appeal is allowed

ITA 5996/MUM/1993[1884-85]Status: DisposedITAT Mumbai07 Mar 2017AY 1884-85

Bench: Shri R.C.Sharma, Am, Shri Saktijit Dey Jm & Shri Amit Shukla, Jm

Section 143(3)Section 256(1)

Munjal Sales Corporation vs. Commissioner of Income Tax, Lud

ITR/424/1995HC Punjab & Haryana24 Aug 2016
Section 215Section 256(1)

Commissioner of Income Tax Ludhiana vs. Brij Mohan Munjal(Main Decided Connected Are Pending)

ITR/7/1997HC Punjab & Haryana30 Jun 2015
Section 194ASection 194CSection 194DSection 195Section 196ASection 209ASection 212Section 215Section 217Section 256(1)

K. Khodidas Patel Specific Family Trust vs. A.C.I.T

In the result, Tax Appeal is dismissed with a

TAXAP/316/2001HC Gujarat11 Nov 2014
Section 143(3)Section 215Section 80HSection 80I

CIT Patiala vs. The Bhupindra Flour Mills P.Lt

ITR/89/1999HC Punjab & Haryana24 Jul 2014
Section 154Section 2(43)Section 217(1)(a)Section 220Section 220(2)Section 240Section 244Section 244(1)

Bhagyoday Investment Pvt. Ltd.Ldh vs. Ci.T Ldh

In the result, both the questions claiming to be of law, in fact,

ITR/61/1997HC Punjab & Haryana21 Feb 2014
Section 217

CIT Ludhiana vs. Avon Cycles P.Ltd.Ludhiana

ITR/34/1998HC Punjab & Haryana07 Nov 2013
Section 215

C.I.T vs. Hero Cycle

ITR/93/1997HC Punjab & Haryana30 Oct 2013
Section 215Section 70

The Commr.of Income-Tax, Ldh vs. M/S.Jay Kay Feeds Pvt.Ltd

The appeal is dismissed accordingly

ITC/61/1999HC Punjab & Haryana13 Mar 2013
Section 132(4)Section 215Section 256(2)

The Commissioner of Income Tax vs. M/S Steel Strips

The appeals are allowed

ITA/176/2003HC Punjab & Haryana04 Mar 2011
Section 115JSection 143(1)Section 143(3)Section 207Section 208Section 215Section 234BSection 260

Commissioner of Income Tax, Ludhiana vs. M/S Sangrur Vanaspati Mills

The appeals are allowed

ITA/43/2003HC Punjab & Haryana12 Oct 2010
Section 131Section 133ASection 143(3)Section 215Section 250(6)Section 260ASection 263

The Commissioner of Income Tax vs. Ved Singh

The appeals stand allowed

ITA/240/2004HC Punjab & Haryana15 Jul 2010
Section 115JSection 140Section 143Section 143(1)(a)Section 143(3)Section 154Section 207Section 215Section 234BSection 234C

Asstt. Commissioner of Income Tax vs. Coromandal Investment Pvt. Ltd

TAXAP/585/1999HC Gujarat28 Jul 2008
Section 260ASection 271(1)(c)

Commissioner of Income-Tax vs. Synbiotocs Limited

ITR/34/1998HC Gujarat16 Apr 2008
Section 215

The Commissioner of Income Tax vs. M/S.Narshibhai Muljibhai & Co

ITR/49/1996HC Gujarat22 Sept 2006
Section 143Section 154Section 215Section 256Section 43B

Commissioner of Income-Tax vs. Guajrat Tea Depot Co

ITR/93/1995HC Gujarat19 Jan 2006
Section 215Section 256(1)

Kashiram Textile Mills (P) Ltd vs. Commissioner Ofincome Tax

ITR/74/1995HC Gujarat22 Dec 2005
Section 215Section 216Section 220(2)Section 256(1)Section 28Section 36Section 37Section 80
Section 215 of the Income Tax Act — Case Laws | BharatTax