Section 245D of the Income Tax Act

The decision most relied on for Section 245D is Commissioner v. Maruti Fabrics (47 Taxmann.com 297), cited in 9 of the 42 judgments on BharatTax that turn on this section.

Leading authorities on Section 245D

Commissioner v. Maruti Fabrics
47 Taxmann.com 297 · Reported
9
citing judgments
Omaxe Ltd. v. DCIT
364 ITR 223 · 2014 · High Court
8
citing judgments

Judgments on Section 245D

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

DSM SHARED SERVICES INDIA PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 8(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1358/HYD/2024[2021-22]Status: DisposedITAT Hyderabad12 Dec 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1358/Hyd/2024 Assessment Year 2021-2022 Dsm Shared Services India Private Limited, The Dcit, Circle-8(1), Hyderabad – 500 081. Hyderabad – 500 081. Vs. Telangana. Telangana. Pan Aadcd8407C (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09.12.2025 घोषणा की तारीख/Pronouncement: 12.12.2025 आदेश/Order

For Appellant: CA Aliasgar RampurawalaFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 144Section 144C(13)Section 153Section 92C(3)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI vs. UPL LIMITED, MUMBAI

In the result, the grounds

ITA 4437/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Dec 2025AY 2015-16

Bench: Shri Pawan Singh& Shri Girish Agrawal

Section 132Section 143(3)Section 153ASection 245Section 254(1)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI vs. UPL LIMITED, MUMBAI

In the result, the grounds

ITA 4436/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Dec 2025AY 2014-15

Bench: Shri Pawan Singh& Shri Girish Agrawal

Section 132Section 143(3)Section 153ASection 245Section 254(1)

ACIT, CHENNAI vs. SRI BALAJI EDUCATIONAL AMD TRUST CHARITABLE PUBLIC TRUST , CHENNA

In the result, the appeal of the Assessee and that of the Department are dismissed

ITA 1471/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250

ACIT , CHENNAI vs. RAJAGOPALAN, CHENNAI

In the result, the appeal of the revenue is dismissed

ITA 1443/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250Section 69

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1726/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1725/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Sept 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1724/CHNY/2025[2016-17]Status: DisposedITAT Chennai18 Sept 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1723/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Sept 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1722/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1721/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1720/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Sept 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1719/CHNY/2025[2016-17]Status: DisposedITAT Chennai18 Sept 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1718/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Sept 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1717/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1716/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Sept 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1715/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Sept 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1714/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

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