Section 4(2) of the Income Tax Act

Income-tax Act, 2025: s.4

Section 4(2) 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(2) is 670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1) (184 Taxmann 359), cited in 11 of the 85 judgments on BharatTax that turn on this section.

Leading authorities on Section 4(2)

670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1)
184 Taxmann 359 · 2009 · High Court
11
citing judgments

The case is authority for the proposition that tax demands raised under sections 201(1) and 201(1A) can be upheld. The correct period for the levy of interest under section 201(1A) needs verification by the AO if the assessee hasn't furnished complete details.

Judgments on Section 4(2)

M/S. Gladiator Commodities Pvt. Ltd., Yelehanka vs. DCIT, Central Circle-4(1), Kolkata, India

In the result, the appeal of the assessee is allowed

ITA 1050/KOL/2026[2012-13]Status: DisposedITAT Kolkata02 Sept 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S. Gladiator Dcit, Commodities Pvt. Ltd. Cc -4(1), Kolkata B-1404, Nagarjuna Aster Aayakar Bhawan Poorva, Park, Major Sandeep 110, Shanti Pally, E M Bye Vs. Unnikrishnan Road, New Paas, 4Th Floor, Kolkata Town, Bengaluru-560064, Kolkata-700107, West Karnataka Bengal (Appellant) (Respondent) Pan No. Aaccg3738J Assessee By : Shri S.K. Tulsiyan & Ms. Lata Goyal, Ars Revenue By : Shri Sanjit Kumar Das, Dr Date Of Hearing: 25.06.2026 Date Of Pronouncement: 02.09.2026

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanjit Kumar Das, DR
Section 133(6)Section 143(3)Section 14ASection 250Section 4(2)Section 4(6)Section 5(2)Section 68

Bajrang Singh Rajawat, Jaipur vs. ITO Ward-7(2), Jaipur

In the result, the appeal filed by the assessee is treated as 5

ITA 1120/JPR/2025[2014-15]Status: DisposedITAT Jaipur30 Jul 2026AY 2014-15

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumarita No: 1120/Jpr/2025 Assessment Year: 2014-15

Section 144Section 250(6)Section 4(2)Section 5(1)

Smt. Reeta Dubey, Jaunpur vs. Income Tax Officer - II, Jaunpur

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

ITA 128/VNS/2025[2012-2013]Status: DisposedITAT Varanasi23 Jul 2026AY 2012-2013

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Smt. Reeta Dubey V. The Income Tax Officer – Ii W/O Shri P. P. Dubey Jaunpur Pachihatia Near St. Patrics School Jaunpur (U.P) Tan/Pan:Anbpd0960C (Applicant) (Respondent) Applicant By: Shri Rahul Gabhawala, C.A. Respondent By: Shri Sabayasachi Chakraborty, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 17.01.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed Her Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Made Cash Deposits Of Rs.10,16,800/- In Her Savings Bank Account Maintained With State Bank Of India During The Year Under Consideration. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act’) By The Issuing Notice Under Section 148 Of The Act On 29.03.2019. However, In Response To This

For Respondent: Shri Sabayasachi Chakraborty, D.R
Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 5(1)Section 69A

Ashwani Sood, Patiala vs. Income Tax Officer, Ward - Nabha, Nabha

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

ITA 801/CHANDI/2025[2009-10]Status: DisposedITAT Chandigarh16 Apr 2026AY 2009-10
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 2Section 250Section 271(1)Section 271(1)(c)Section 274Section 4(2)

Rasar Biogenetics, Hyderabad vs. ITO., Ward-10(1), Hyderabad

ITA 1266/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad07 Jan 2026AY 2016-2017

Bench: Us:

Section 10Section 143(3)Section 28

Amish Anantrai Modi, Mumbai vs. Central Circel 2(1), Mumbai

In the result, both the appeals of the assessee bearing ITA No

ITA 6281/MUM/2025[2011-2012]Status: DisposedITAT Mumbai09 Dec 2025AY 2011-2012

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Ravi DasijaFor Respondent: Shri Surendra Mohan (SR DR)
Section 143(1)Section 143(3)Section 250Section 4(2)Section 5(1)

Shri Alpesh Narendra Shah, Mumbai vs. ACIT, 24(1), Mumbai

In the result, both the appeals of the assessee bearing ITA No

ITA 5142/MUM/2025[2016-17]Status: DisposedITAT Mumbai09 Dec 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Ravi DasijaFor Respondent: Shri Surendra Mohan (SR DR)
Section 143(1)Section 143(3)Section 250Section 4(2)Section 5(1)

Shri Alpesh Narendra Shah, Mumbai vs. ACIT24(1), Mumbai

In the result, both the appeals of the assessee bearing ITA No

ITA 5141/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Dec 2025AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Ravi DasijaFor Respondent: Shri Surendra Mohan (SR DR)
Section 143(1)Section 143(3)Section 250Section 4(2)Section 5(1)

S H Kelkar and Company Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 4(3)(1), Mumbai

The appeal is partly allowed

ITA 5591/MUM/2025[2011-12]Status: DisposedITAT Mumbai10 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Shri Prabhash Shankar: A.Y : 2011-12

For Appellant: Shri Saurabh BhatFor Respondent: Shri Swapnil Choudhary
Section 140ASection 143(1)Section 143(3)Section 154Section 244ASection 4(2)

Sanjay Kumar Agrawal, Satna vs. Asst. Commissioner of Incometax Circle, Satna

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

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1
Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

Principal Commissioner of Income Tax Rajbagh Srinagar vs. M/S Gravita Metal Inc Industrial Estate Kathuia J and K

ITA/1/2024HC J&K31 Oct 2024

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

Section 12Section 17Section 4Section 6Section 67Section 69

Spykar Lifestyles Pvt. Ltd, Mumbai vs. DCIT, Circle-13(2)(1), Mumbai

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

ITA 792/MUM/2024[2009-10]Status: DisposedITAT Mumbai14 Aug 2024AY 2009-10

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

For Appellant: Shri Prateek Jha & Dr. Prayag JhaFor Respondent: Shri Ashok Kumar Ambastha, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 4(2)

Land Acquisition Officer, Urban Estate vs. Assistant Commissioner of Income Tax, TDS Circle

CWP/14794/2016HC Punjab & Haryana09 Aug 2024
Section 133ASection 194ASection 201Section 28Section 34Section 45(5)(b)Section 56(2)(viii)

Addi. CIT Special Range- 4, New Delhi vs. Iffco Tokio General Insurance Company Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1348/DEL/2020[2008-09]Status: DisposedITAT Delhi21 Jun 2024AY 2008-09

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Baldev Raj, CA &For Respondent: Ms. Monika Dhami, CIT-DR
Section 194JSection 201Section 271CSection 40

Tenova Technologies Private Limited, Thane vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), Bangalore

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

ITA 233/BANG/2024[2010-11]Status: DisposedITAT Bangalore20 May 2024AY 2010-11

Bench: Shri Chandra Poojari & Shri Soundararajan Kassessment Year : 2010-11

For Appellant: Shri Ashik Shah, C.AFor Respondent: Ms. Neera Malhotra, JCIT(DR)
Section 250Section 4Section 4(2)Section 4(6)

Mahesh Ram Vittal, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-5(3)(1), Bangalore

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

ITA 1078/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Mar 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Appellant: Shri Siddesh Chaugule, C.AFor Respondent: Shri Subramanian S, JCIT (DR)
Section 139(4)Section 143(1)Section 143(3)Section 154Section 251

Texas Instruments (India) Private Limited, Bangalore vs. The Deputy Commissioner of Income-Tax, Bangalore

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

ITA 995/BANG/2023[2006-07]Status: DisposedITAT Bangalore19 Jan 2024AY 2006-07

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2006-07 M/S. Texas Instrument (India) Pvt. Ltd., Vs. Dcit, 66/3, Bagmane Tech Park, C. V. Raman Circle – 7(1)(1), Nagar, S. O, Bengaluru. Bengaluru – 560 093. Pan : Aaact 5445 M Appellant Respondent Assessee By : Shri. Ketan Ved, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.01.2024 Date Of Pronouncement : 19.01.2024

For Appellant: Shri. Ketan Ved, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 260ASection 4(2)Section 40

Interglobe Aviation Limited, New Delhi vs. ACIT Circle 12(2), New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3397/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Jan 2024AY 2017-18

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR
Section 143(3)Section 32Section 4(2)Section 4(6)Section 40Section 40A(3)Section 43BSection 5(2)

Interglobe Aviation Limited, New Delhi vs. ACIT Circle 12(2), New Delhi

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3396/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Jan 2024AY 2016-17

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR
Section 143(3)Section 32Section 4(2)Section 4(6)Section 40Section 40A(3)Section 43BSection 5(2)

Shri Suresh George, Alappuzha vs. The ADIT International Taxation, Thiruvananthapuram-3, Thiruvanathapuram

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

ITA 794/COCH/2022[2011-2012]Status: DisposedITAT Cochin16 Jun 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

For Appellant: Shri Suresh Kumar Verma, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 192Section 194JSection 9(1)Section 9(1)(vii)