Section 23(4)(b) of the Income Tax Act

Income-tax Act, 2025: s.21

Section 23(4)(b) falls under section 23 of the Income-tax Act, 1961, which corresponds to section 21 (Determination of annual value) of the Income-tax Act, 2025.

Read section 21 of the 2025 Act

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

27 judgments on BharatTax turn on Section 23(4)(b).

Judgments on Section 23(4)(b)

Pravesh Kothari L/H of Sohanraj Khimraj Kothari, Hubli vs. Joint Commissioner of Income Tax Range-3, Hubli

In the result appeal filed by assessee stands dismissed

ITA 201/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jul 2019AY 2011-12

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member

For Appellant: Shri B.R.Sudheendra, AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 142Section 194JSection 234ASection 234BSection 234DSection 234aSection 40

Sharad Kumar Vashishta, Ghaziabad vs. ITO, Ward-2(3), Ghaziabad

In the result, appeal of assessee partly allowed

ITA 2090/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Mar 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Shri Deepesh GargFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 69

ACIT, New Delhi vs. Mrs. Sheila Jain (Dhody), New Delhi

ITA 4316/DEL/2012[2003-04]Status: DisposedITAT Delhi23 Apr 2018AY 2003-04

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Amit Jain, Senior DR
Section 23Section 44ASection 80H

Dr. Kalyan Chaudhuri, Kolkata vs. ITO, WD-19(3), Kolkata

In the result, the appeal of assessee is allowed

ITA 1299/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Feb 2017AY 2009-2010
Section 147Section 148Section 23(4)(b)Section 271Section 271(1)

M/S. Renu Shamlal, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1100/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Sept 2016AY 2008-09

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 23Section 23(1)(a)Section 23(1)(c)

Vinod Harbanslal Kheterpal, Thane vs. Asst CIT Cen Cir 46, Mumbai

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

ITA 2739/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Mar 2016AY 2008-09

Bench: Shri Jason P. Boaz (Am) & Shri Sandeep Gosain (Jm) Assessment Year: 2008-09

For Appellant: Ms. Usha GopalanFor Respondent: Shri. Vivek Batra
Section 143(3)Section 23(4)(b)Section 24(1)Section 68

Commissioner of Income Tax-14 vs. Anil Arora

ITA/340/2015HC Delhi22 May 2015
Section 132Section 142ASection 143(2)Section 153ASection 23(4)Section 23(4)(b)Section 260Section 69ASection 69B