Section 281B of the Income Tax Act

The decision most relied on for Section 281B is Rao Raja Hanut Singh (2001) 252 ITR 0528 (Rajasthan) (iv) Ian Peter Morris v. ACIT (244 ITR 303), cited in 6 of the 50 judgments on BharatTax that turn on this section.

Leading authorities on Section 281B

Rao Raja Hanut Singh (2001) 252 ITR 0528 (Rajasthan) (iv) Ian Peter Morris v. ACIT

244 ITR 303 · 2000 · High Court

citing judgments

Judgments on Section 281B

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

In the result, all the six appeals of the assessee are allowed

ITA 4924/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)

Section 153CSection 153DSection 3

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

In the result, all the six appeals of the assessee are allowed

ITA 4922/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)

Section 153CSection 153DSection 3

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

ITA 4920/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Mar 2026AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)

Section 13Section 153CSection 153D

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

In the result, all the six appeals of the assessee are allowed

ITA 4919/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Mar 2026AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)

Section 153CSection 153DSection 3

SUDHIR KUMAR,SONIPAT vs. DCIT CENTRAL CIRCLE-31, DELHI

In the result, the appeal being ITA No

ITA 3433/DEL/2025[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Amit Goel, AdvocateFor Respondent: Ms. Amish S Gupt, CIT DR

Section 153ASection 153BSection 153D

DILEEP K GUPTA,DELHI vs. DCIT CC-31 , DELHI

In the result, the appeals of the assessee are allowed

ITA 150/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR

Section 132Section 139Section 143(3)Section 153ASection 153D

DILEEP K GUPTA,DELHI vs. DCIT, CC-31 , DELHI

In the result, the appeals of the assessee are allowed

ITA 149/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR

Section 132Section 139Section 143(3)Section 153ASection 153D

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25 NEW DELHI, DELHI vs. SHRI BALAJI METAL TECH PVT LTD, HARYANA

The appeal of the assessee is allowed and those of the Revenue are dismissed

ITA 2170/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. SHRI BALAJI METAL TECH PVT LTD, HARYANA

The appeal of the assessee is allowed and those of the Revenue are dismissed

ITA 2169/DEL/2024[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. SHRI BALAJI METAL TECH PVT LTD, HARYANA

The appeal of the assessee is allowed and those of the Revenue are dismissed

ITA 2168/DEL/2024[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

SHRI BALAJI METAL TECH PVT. LTD.,,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

The appeal of the assessee is allowed and those of the Revenue are dismissed

ITA 1287/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

ACIT, NEW DELHI vs. SH. ATUL KUMAR BANSAL, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 2604/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Sept 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

ACIT, NEW DELHI vs. SH. ATUL KUMAR BANSAL, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 2603/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Sept 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

ACIT, NEW DELHI vs. SH. ATUL KUMAR BANSAL, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 2601/DEL/2017[2010-11]Status: DisposedITAT Delhi10 Sept 2025AY 2010-11

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

ACIT, NEW DELHI vs. SH. ATUL KUMAR BANSAL, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 2600/DEL/2017[2009-10]Status: DisposedITAT Delhi10 Sept 2025AY 2009-10

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

ACIT, NEW DELHI vs. SH. ATUL KUMAR BANSAL, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 2599/DEL/2017[2008-09]Status: DisposedITAT Delhi10 Sept 2025AY 2008-09

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

M/S ATUL KUMAR BANSAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 1696/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Sept 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

M/S ATUL KUMAR BANSAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 1695/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Sept 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

M/S ATUL KUMAR BANSAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 1694/DEL/2017[2011-12]Status: DisposedITAT Delhi10 Sept 2025AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

M/S ATUL KUMAR BANSAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all 7

ITA 1693/DEL/2017[2010-11]Status: DisposedITAT Delhi10 Sept 2025AY 2010-11

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri V. K. Sabharwal, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 153ASection 153DSection 281B

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