Section 22(2) of the Income Tax Act

Income-tax Act, 2025: s.20

Section 22(2) falls under section 22 of the Income-tax Act, 1961, which corresponds to section 20 (Income from house property) of the Income-tax Act, 2025.

Read section 20 of the 2025 Act

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

31 judgments on BharatTax turn on Section 22(2).

Judgments on Section 22(2)

Commissioner of Income-Tax, Madras vs. S. Raman Chettiar

In the result we agree with the High Court that the question

CIVIL APPEAL No. 1096/1963Supreme Court27 Oct 1964

Bench: 3 Judges

Section 22(3)

The Commissioner of Income-Tax, Bombay City I, Bombay vs. Amarchand N. Shroff, by His Heirs and Legal Representatives

CIVIL APPEAL No. 15/1962Supreme Court23 Oct 1962

Bench: Us. In The Result The Appeal Fails & Is Dismissed. Appeal Dismissed. The Commissioner Of Income-Tax, Bombay City I, Bombay V. Amarchand N. Shroff, By His Heirs & Legal Representatives (]. L. Kapur, M. Hidayatullah & J. C. Shah, Jj.) Income ]'Ax-Liability To Tax Of Income Of Deceased Person- S'Uch Income In Hands Of The Legal Representatives-Income Of The Previo'Us Year-Indian Income-Tax Act, 1922 (11 Of 1922), S. 24.B. Sub-Section (~) Of S. 24B Of The Indian Income-Tax Act, 1922, Provided That Where A Person Dies His Heirs & Legal Representatives Ate Liable To Pay Out Of The Estate Of The Deceased The Tax Assessed As Payable By The Deceased Or Any Tax Which Would Have Been Payable Under The Act By The Deceased If He Had Not Died. A Who Was One Of The Three Partners In A Firm Of Solicitors Died On July 7, 1949 & Thereafter The Partnership Was Carried On By The Other Two Partners Till December 1, 1949, When R, Son Of A, Joined The Firm As The Third Partner. After The Death Of A The Arrangement Between The Various Partners In Regard To The Realisations Of The Old Outstandings Was Thal In Respect Of The Work Done Up To The Death Of A The Realisations Were To Be Divided Between A & The Other Two Partners. The Firm 1962 P;·Are Lal Bhargava V. State Oj Rajasthan Subbtj. Rao, J. 1962 Octohlr, 23.

The Additional Income-Tax Officer, Salem vs. E.Alfred

CIVIL APPEAL No. 282/1960Supreme Court20 Oct 1961

Bench: 3 Judges

Esthuri Asw Athiah vs. The Income-Tax Officer, Mysore State

CIVIL APPEAL No. 200/1960Supreme Court05 Dec 1960

Bench: 3 Judges

Pannalal Nandlal Bhandari vs. The Commissionee of Income-Tax, Bombay City, Bombay

CIVIL APPEAL No. 408/1957Supreme Court18 Oct 1960

Bench: 3 Judges

Section 34(1)(b)

The Commissioner 0]' Income Tax, Bombay City I, Bombay vs. M/S. Narsee Nagsee and Co., Bombay

The appeal is dismissed with costs

CIVIL APPEAL No. 319/1958Supreme Court06 May 1960

Bench: 3 Judges

The Commissioner of Income-Tax, Bombay vs. Ranchhoddas Karsondas, Bombay

CIVIL APPEAL No. 281/1955Supreme Court08 May 1959

Bench: 3 Judges

Rai Bahadur Seth Teomal vs. The Commissioner of Income Tax and the Commissioner of Excess Profits Tax

CIVIL APPEAL No. 384/1957Supreme Court02 Mar 1959

Bench: 3 Judges

The Commissioner of Income-Tax, West Bengal, Calcutta vs. Raja Benoy Kumar Saras Roy

CIVIL APPEAL No. 165/1954Supreme Court23 May 1957

Bench: 3 Judges

Messrs Chatturam Horilram Ltd vs. Commissioner of Income Tax, Bihar and Orissa

Cam1111 ,~iooer of brought about by the

CIVIL APPEAL No. 38/1954Supreme Court18 Apr 1955

Bench: 3 Judges

Section 34Section 66

Dhakeswari Cotton Mills Ltd vs. Commissioner of Income Tax, West Bengal

In the result we allow this appeal, set aside the order

CIVIL APPEAL No. 217/1953Supreme Court29 Oct 1954

Bench: 5 Judges

Section 22(2)Section 28(3)