Section 234 of the Income Tax Act

The decision most relied on for Section 234 is CIT v. Jeoffrey Manners & Co. Ltd. (180 Taxmann 87), cited in 40 of the 130 judgments on BharatTax that turn on this section.

Leading authorities on Section 234

CIT v. Jeoffrey Manners & Co. Ltd.
180 Taxmann 87 · 2009 · High Court
40
citing judgments

Expenditure incurred for making advertisement films is revenue expenditure if it relates to an ongoing business. However, if the expenditure is for a brand to be used in a business yet to commence, it is capital expenditure.

ITO v. Chem Mech (P) Ltd.
83 ITD 427 · 2002 · ITAT
27
citing judgments

When a property is vacant or the annual letting value (ALV) is not ascertainable, the ALV can be estimated at 8.5% of the construction cost or investment value. This estimation method is supported by case law, including ITO v. Chem Mech (P) Ltd.

CIT v. Ved Prakash & Sons (HUF)
207 ITR 148 · 1994 · High Court
23
citing judgments

A person is considered to be 'holding' property for the purpose of capital gains tax if they possess it as an owner, lessee, mortgagee, or under an agreement for sale, not solely as the legal owner.

Jamnadas Madhavji & Co. v. ITO Surmmon V ITO
27 Taxmann 157 · 1986 · High Court
9
citing judgments
Dr. Vijay Pahwa v. DCIT
250 ITR 354 · 2001 · High Court
8
citing judgments
Spandana (Rural & Urban Development Organisation) v. ACIT
40 DTR 153 · 2010 · Reported
7
citing judgments
Khem Chand Mukim v. PDIT (Inv.)
123 Taxmann.com 117 · 2021 · High Court
6
citing judgments
Khem Chand Mukim v. PCIT (Inv)
423 ITR 129 · High Court
6
citing judgments
CIT v. Procter & Gamble Home Products Limited
377 ITR 66 · High Court
5
citing judgments
Assistant Director of Income Tax (Exemptions) v. Bharatha Swamukhi Samsthe
28 DTR 113 · 2009 · Reported
4
citing judgments

Judgments on Section 234

Sanjaykumar Rameshbhai Mali, Vadodara vs. The ITO, Ward-1(2)(5), Vadodara

In the result, the appeal of the assessee is allowed

ITA 508/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2012-13

For Appellant: Ms. Kinjal Shah, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 147Section 148Section 208Section 234Section 234ASection 234B

Chandanben Gaurishankar Joshi, Ahmedabad vs. Income Tax Officer - Ward 3(3)(1), Vejalpur, Ahmedabad

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

ITA 1493/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Sulabh Padshah, ARFor Respondent: Shri Suresh Chand Meena, Sr DR
Section 234Section 250Section 270ASection 37Section 40

Rahul Prakash Sankh L/R of Late Prakash Basappa Sankh, Bijapur vs. Income Tax Officer, Ward-1, Bijapur

In the result, the appeal filed by the assessee is allowed

ITA 2370/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Smt. Prathiba R, Advocate
Section 142(1)Section 144Section 263Section 69A

Appasab Avadanna Lavate, Bijapur vs. Income Tax Officer, Ward-2, Bijapur

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

ITA 150/BANG/2025[2017-18]Status: DisposedITAT Bangalore18 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year: 2017-18

For Appellant: Smt. Prathibha R., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 115BSection 133(6)Section 142(1)Section 144Section 69A

Shri Bhadreshwar Education and Social Welfare Trust, Bengaluru vs. ITO, Ward-1, Bijapur

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

ITA 700/BANG/2025[2020-221]Status: DisposedITAT Bangalore13 Jun 2025AY 2020-221

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2020-21

For Appellant: Smt. Pratibha R, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 11Section 143(1)

Rahul M Dalmia, Mumbai vs. ITO Ward 25(3)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3883/MUM/2024[2008-09]Status: DisposedITAT Mumbai29 May 2025AY 2008-09

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2008-09 Rahul M Dalmia Ito Ward 25(3)(3) 12-A, 5Th Floor, Raj Milan, Mumbai-400051. Dixit Road, Vile Parle East, Vs. 400057. Pan: Aabpd4501G (Appellant) (Respondent) Present For: Assessee : Shri. Bhupendra Shah, Ca Revenue : Shri. Kiran Unavekar, Sr. Dr Date Of Hearing : 25.03.2025 Date Of Pronouncement : 29.05.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Addl/Jcit (A)-4, Kolkata, Vide Order No. Itba/Apl/S/250/2024-25/ 1066557784(1) Dated 09/07/2024 Passed Against The Assessment Order By Income Tax Officer - 25(3)(3), Mumbai, U/S. 143(3) R.W.S 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 10.02.2016 For Assessment Year 2008-09. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1. In The Facts & Circumstances Of The Case & In Law, The Learned A.O. Erred In Passing Order U/S 143(3) Merely On The Basis Of Borrowed Satisfaction, Presumption & Surmises. 2. In The Facts & Circumstances Of The Case & In Law, The Learned A.O. Erred In Passing Order U/S 143(3) By Issuing Reopening Notice On 19/03/2015. 2 Rahul M Dalmia, A.Y. 2008-09

For Appellant: Shri. Bhupendra Shah, CAFor Respondent: Shri. Kiran Unavekar, Sr. DR
Section 131Section 143(3)Section 147Section 148Section 234Section 271

Assistant Commissioner of Income Tax, Exemptions, Circle-2, Chandigarh, Cr Building vs. Palampur Rotary Eye Foundation, Maranda, Palampur, Himachal Hp

ITA 390/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 Apr 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 11Section 12ASection 143(2)Section 164(3)Section 2Section 2(15)Section 270A

Pushpa Harshadrai Parekh, Mumbai vs. ITO-32(2)(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 3121/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Apr 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Pushpa Harshadari Parekh, Ito-32(2)(1), Flat No. B/2 Krupali Geenay Co-Op. Kautilya Bhavan, Bkc, Bandra Hsg. Soc. Ltd. Sai Baba Nagar Vs. (East), Borivali (W), Mumbai-51. Mumbai-400092. Pan No. Afgpp 9632 N Appellant Respondent

For Appellant: Mr. Bhupendra ShahFor Respondent: Mr. Kiran Unavekar, Sr. DR
Section 234Section 270A

Bhagwati Rajaram Chandora, Mumbai vs. ITO Ward 18(1)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 4786/MUM/2023[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaranshri Sandeep Singh Karhailbhagwati Rajaram Chandora, Room No.30, 3Rd Floor, Ganesh Bhuwan, 80 Ramwadi, Kalbadevi Road, Mumbai – 400002 ............... Appellant Pan : Aecpc8718H V/S Ito, Ward – 18(1)(2), Mumbai - 400002 ……………… Respondent

For Appellant: Shri Bhupendra ShahFor Respondent: Ms. Monika H. Pande, Sr.AR
Section 10(38)Section 131Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 144ASection 147Section 148Section 234

Mahazarin Feroze Dastoor, Mumbai vs. Income Tax Officer, Mumbai

In the result, the appeal of the assessee is dismissed

ITA 3494/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Mar 2025AY 2014-15

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No.3494/Mum/2024 (निर्धारण वर्ा / Assessment Year :2014-15) Mahazarin Feroze Dastoor V/S. Ito, Mumbai 2-I Flr, Sion Mansion, बिधम Kautilya Bhavan, Bkc, Sion, Mumbai, Bandra East, Maharashtra-400022 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacpd0120C Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: NoneFor Respondent: Shri. R. R. Makwana
Section 148Section 234Section 250Section 271

Foundation One Infrastructures Pvt. Ltd., Coimbatore vs. ACIT, Central Circle-1, Coimbatore

In the result the appeals filed by the assessees are allowed

ITA 3152/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

Foundation One Infrastructure Pvt. Ltd., Coimbatore vs. ACIT, Central Circle-1, Coimbatore

In the result the appeals filed by the assessees are allowed

ITA 3151/CHNY/2024[2016-17]Status: DisposedITAT Chennai11 Mar 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

Foundation One Infrastructures Pvt. Ltd., Coimbatore vs. ACIT, Central Circle-1, Coimbatore

In the result the appeals filed by the assessees are allowed

ITA 3150/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Mar 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

Foundation One Infrastructures Pvt. Ltd., Coimbatore vs. ACIT, Central Circle-1, Coimbatore

In the result the appeals filed by the assessees are allowed

ITA 3149/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Mar 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

Foundation One Infrastructure Pvt. Ltd., Coimbatore vs. ACIT, Central Circle-1, Coimbatore

In the result the appeals filed by the assessees are allowed

ITA 3148/CHNY/2024[2013-14]Status: DisposedITAT Chennai11 Mar 2025AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

M/S. Shanti Creators (Pvt.) Ltd., Patna vs. ACIT, Patna

In the result, all the appeals filed by the assessee are dismissed

ITA 167/PAT/2013[1996-97]Status: DisposedITAT Patna26 Feb 2025AY 1996-97

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 164/Pat/2013 Assessment Year: 1993-1994 & I.T.A. No. 165/Pat/2013 Assessment Year: 1994-1995 &

Section 143(3)Section 144Section 245H

M/S. Shanti Creators (Pvt.) Ltd., Patna vs. ACIT, Patna

In the result, all the appeals filed by the assessee are dismissed

ITA 165/PAT/2013[1994-95]Status: DisposedITAT Patna26 Feb 2025AY 1994-95

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 164/Pat/2013 Assessment Year: 1993-1994 & I.T.A. No. 165/Pat/2013 Assessment Year: 1994-1995 &

Section 143(3)Section 144Section 245H

M/S. Shanti Creators (Pvt.) Ltd., Patna vs. ACIT, Patna

In the result, all the appeals filed by the assessee are dismissed

ITA 164/PAT/2013[1993-94]Status: DisposedITAT Patna26 Feb 2025AY 1993-94

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 164/Pat/2013 Assessment Year: 1993-1994 & I.T.A. No. 165/Pat/2013 Assessment Year: 1994-1995 &

Section 143(3)Section 144Section 245H

Shelter Charitable Trust, Mumbai vs. Income Tax Officer Ward 2(3), Mumbai

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

ITA 5315/MUM/2024[2022-23]Status: DisposedITAT Mumbai20 Feb 2025AY 2022-23

Bench: Smt. Beena Pillai ()

Section 11Section 119Section 119(2)Section 119(2)(b)

Sri Rameshwara Bahu Uddeshi Souharda Sahakari Sangha Niyamitha, Shimoga vs. Income Tax Officer, Ward-5, Shimoga

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

ITA 1703/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Smt. Pratibha R, Advocate
Section 2(19)Section 80PSection 80P(2)(a)