Section 4(1) of the Income Tax Act

Income-tax Act, 2025: s.4

Section 4(1) falls under section 4 of the Income-tax Act, 1961, which corresponds to section 4 (Charge of income-tax) of the Income-tax Act, 2025.

Read section 4 of the 2025 Act

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

The decision most relied on for Section 4(1) is Ramnath & Co. v. CIT (116 Taxmann.com 885), cited in 30 of the 43 judgments on BharatTax that turn on this section.

Leading authorities on Section 4(1)

Ramnath & Co. v. CIT
116 Taxmann.com 885 · 2020 · Supreme Court
30
citing judgments

Beneficial provisions in tax law should be interpreted strictly, with the burden of proof on the assessee. Ambiguous beneficial provisions are interpreted in favour of the Revenue.

Judgments on Section 4(1)

Belathur Srinivasaiyengar Rangaiyengar, Mysore vs. Income Tax Officer, Ward-1(1), Mysore

In the result, appeal of the assessee is allowed

ITA 574/BANG/2025[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Lokanath S., A.RFor Respondent: Sri Balusamy N., D.R
Section 143(2)Section 143(3)Section 250Section 269SSection 44A

Sanjivani Mahila Gramin Bigar Sheti Sahkari Pat Sanstha, Bhandara vs. ITO Ward-2, Bhandara

In the result, assessee’s appeal is allowed

ITA 198/NAG/2025[2019-20]Status: DisposedITAT Nagpur27 May 2025AY 2019-20

Bench: Shri V. Durga Rao

For Appellant: Shri Chandraprakash BhutadaFor Respondent: Shri Surjit Kumar Saha
Section 250Section 292BSection 4(1)Section 44ASection 68Section 69A

Kantibhai Punjyabhai Patel HUF, Surat vs. Income Tax Officer, Ward 1(3)(7), Surat

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

ITA 723/SRT/2023[2017-18]Status: DisposedITAT Surat22 May 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.723/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Kantibhai Punjyabhai Patel Huf, Vs. The Ito, B-1, Durgauri Society, Mora Ward - 1(3)(7), Bhagal Road, Morabhagal, Surat Surat – 395005, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaihk6444A (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 22/05/2025

Section 115BSection 144Section 2(31)Section 250Section 68

Babu Thomas, Shivamogga vs. Income Tax Officer, Ward -4, Shivamogga

ITA 1434/BANG/2024[2016-17]Status: DisposedITAT Bangalore17 Oct 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri Varun Bhat, A.R
Section 142(1)Section 143(2)Section 143(3)Section 250

Shri Parvati Education Trust, Bhiwandi vs. CIT Exemption, Pune

Appeals are DISMISSED in aforestated terms

ITA 1082/PUN/2024[2022-23]Status: DisposedITAT Mumbai14 Oct 2024AY 2022-23

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshali

For Appellant: None for the assesseeFor Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 12ASection 253(1)

Shri Parvati Education Trust, Bhiwandi vs. CIT Exemption Pune, Pune

Appeals are DISMISSED in aforestated terms

ITA 1081/PUN/2024[2022-23]Status: FixedITAT Mumbai14 Oct 2024AY 2022-23

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshali

For Appellant: None for the assesseeFor Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 12ASection 253(1)

Sri. A. S. Srinath (HUF), Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivamogga

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

ITA 228/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubeya.S. Srinath (Huf) The Income Tax Officer No. 1, Mallikarjuna Nilaya Ward 1 & Tps 1St Cross, Hosamane Jail Road Vs. No.75, 100 Feet Road Shivamogga 577201 Gopal Gowda Exten. Pan – Aamha9965J Shivamoga 577201 (Appellant) (Respondent) Assessee By: Shri Rajeev C. Nulvi, Advocate Revenue By: Shri Guru Kumar S., Addl. Cit-Dr Date Of Hearing: 28.05.2024 Date Of Pronouncement: 10.07.2024 O R D E R Per: Keshav Dubey, J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi / Cit(A) Dated 09.01.2024 Vide Din & Order No. Itba/Nfac/250/2023-24/1059510032(1) Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) For Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1. The Order Of The Authorities Below Is Against The Facts Of The Case & Passed On Assuming The Facts Which Are Unrealistic. 2. On The Facts & Circumstances Of The Case & In The Provisions Of The Law, The Assessing Officer Erred In Estimating The Agricultural Expenditure At A Certain Percentage Of Agricultural Income Is Against The Fact, As The Increase In The Gross Receipts May Be For Various Reasons, Which Are Not Dependent On Agricultural Expenditure.

For Appellant: Shri Rajeev C. Nulvi, AdvocateFor Respondent: Shri Guru Kumar S., Addl. CIT-DR
Section 139(4)Section 143(3)Section 250

DCIT, Central Circle 30, New Delhi vs. Prakash Industries Ltd, Hissar

In the result, the appeal of the revenue is dismissed

ITA 1929/DEL/2023[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2011-12 Dcit Vs. Prakash Industries Ltd. Central Circle 30 15 Km Stone Delhi Road, New Delhi Hisar, Haryana – 125044 Pan No.Aabcp6765H (Appellant) (Respondent) Appellant By Sh. P N Barnwal, Cit Dr Respondent By Sh. Ajay Wadhwa, Advocate Ms. Ayushi Gupta, Advocate Date Of Hearing: 29/02/2024 Date Of Pronouncement: 05/03/2024 Order Per N. K. Billaiya, Am: This Appeal By The Revenue Is Preferred Against The Order Of The Cit(A)-30, New Delhi Dated 21.04.2023 Pertaining To A.Y.2011-12. 2. The Grievance Of The Revenue Read As Under :-

Section 115JSection 132Section 143(2)Section 147Section 148Section 153Section 153ASection 154Section 234Section 234B

Smt Siddamuthamma vs. The Deputy Commissioner

The appeal is dismissed

WA/1142/2021HC Karnataka12 Apr 2022

Bench: ALOK ARADHE,S VISHWAJITH SHETTY

Dr M Basappa Reddy vs. State of Karnataka

WP/12915/2021HC Karnataka25 Oct 2021

Bench: The Hon’Ble Mr. Justice K.Natarajan Writ Petition No.12915 Of 2021 (Gm-Res)

Section 120Section 13(1)(d)Section 13(2)Section 4(1)Section 482

Shri Kailash Chand Yadav, Jaipur vs. Income Tax Officer, Ward-6-5, Jaipur

In the result, this appeal of the assessee is dismissed as

ITA 492/JPR/2019[2009-10]Status: DisposedITAT Jaipur05 May 2021AY 2009-10
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Monisha Choudhary (ACIT)
Section 4(1)Section 4(2)Section 5(1)

Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result appeal of the assessee is dismissed

ITA 6792/DEL/2015[2009-10]Status: DisposedITAT Delhi18 Mar 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Unitech Wireless (Tamilnadu) Pvt. Ltd, Vs. Dcit, The Master Piece Building, Gold Course Circle-27(1), Road, Sector-54, Gurgaon New Delhi Pan: Aaacu9188Q (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Sohail Malik, Sr. DR
Section 4Section 5

Sh. Amit Kumar Agarwal, A-105, Model Town, Malviya Nagar, Jaipur vs. ITO Ward-1(3), Jaipur

In the result, this appeal of the assessee is dismissed

ITA 591/JPR/2019[2013-14]Status: DisposedITAT Jaipur15 Mar 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 591/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 Shri Amit Kumar Agarwal, Cuke I.T.O., Vs. A-105, Model Town, Malviya Nagar, Ward-1(3) Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Agvpa 3914 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Rajeev Sogani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 27/02/2019 For The A.Y. 2013-14. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)

Shri Chetan Kprakash Agrawal, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, this appeal of the assessee is dismissed

ITA 348/JPR/2019[2009-10]Status: DisposedITAT Jaipur15 Mar 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 348/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Chetan Prakash Agarwal Cuke Acit, Vs. Flat No. B 107, Shivgyan Luxora Circle-01, Apartment, Parivahan Marg, C- Jaipur Scheme, Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abhpa3741Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Miss Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 16/01/2019 For The A.Y. 2009-10. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Miss Shivangi Samdhani (CA)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)

Shri Ghanshyam Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle, Ajmer

In the result, this appeal of the assessee is dismissed

ITA 1124/JPR/2019[2016-17]Status: DisposedITAT Jaipur15 Mar 2021AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1124/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2016-17 Sh. Ghanshyam Agarwal, Cuke Dcit, Vs. C-72 Valmiki Marg, Central Circle, Vaishali Nagar, Jaipur Ajmer Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abepa2311B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Miss Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Udaipur Dated 28/06/2019 For The A.Y. 2016-17. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Miss Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)

Shri Yatharth Tiwari, Jaipur vs. Income Tax Officer, Ward-4-1, Jaipur

In the result, this appeal of the assessee is dismissed

ITA 1084/JPR/2019[2009-10]Status: DisposedITAT Jaipur15 Mar 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1084/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2009-10 Sh. Yatharth Tiwari Cuke Ito, Vs. A-58-A, Tiwari Bhawan, Shastri Ward 4(1), Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Advpt2425J Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 05/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 27/06/2019 For The A.Y. 2009-10

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)

Smt. Shanti Jain, Tonk vs. Income Tax Officer, Ward, Tonk

In the result, this appeal of the assessee is dismissed

ITA 625/JPR/2018[2013-14]Status: DisposedITAT Jaipur15 Mar 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 625/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 Smt. Shanti Jain, Cuke I.T.O., Vs. Prop.-M/S Sanmati Enterprises, Ward, Village- Pachewar, Teh.-Maipura, Tonk Distt.- Tonk, Rajasthan. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Adwpj 3811 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 14/03/2018 For The A.Y. 2013-14. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)

Devanshi Textiles Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-5-4, Jaipur

In the result, this appeal of the assessee is dismissed

ITA 983/JPR/2019[2014-15]Status: DisposedITAT Jaipur03 Mar 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 983/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 Devanshi Textiles Pvt. Ltd., Cuke I.T.O., Vs. B-12, Jaipur Tax Weaving Park Ltd. Ward 5(4), Riico Industrial Area, Silora Jaipur. Kishangarh, Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcd 1048 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 03/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 23/05/2019 For The A.Y. 2014-15. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)

Shri Ramdei Rajora, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, this appeal of the assessee is dismissed

ITA 1080/JPR/2018[2009-10]Status: DisposedITAT Jaipur03 Mar 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1080/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2009-10 Ramdei Rajora, Cuke A.C.I.T., Vs. W/O-Late Sh. Chiranji Lal Rajora, Central Circle-1, 323, Jaipur Road, Near Gandhi Jaipur. Park, Tonk. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acdpr 7293 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 03/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 12/07/2018 For The A.Y. 2009-10. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)

M/S. Siwal Builders and Developers, 98, Rajiv Gandhi Nagar, Kota vs. ACIT Circle-1, Kota, Circle-1

In the result, this appeal of the assessee is dismissed

ITA 900/JPR/2019[2010-11]Status: DisposedITAT Jaipur22 Feb 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 900/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 M/S Siwal Builders & Developers, Cuke A.C.I.T, Vs. 98, Rajiv Gandhi Nagar, Circle-1, Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abbfs 0345 N Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Rooni Paul(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing: 19/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 22/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 28/03/2019 For The A.Y. 2010-11. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Rooni Paul(Addl.CIT)
Section 4(1)Section 4(2)Section 5(1)