How many judgments are there on Section 4(2)?

BharatTax indexes 85 ITAT, High Court and Supreme Court judgments that turn on Section 4(2) of the Income Tax Act, 1961.

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

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)

ACIT Central Circle 2, Coimbatore vs. Sree Daksha Property Developers India Pvt. Ltd., Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 2399/CHNY/2017[2013-14]Status: DisposedITAT Chennai12 Apr 2023AY 2013-14

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.2399/Chny/2017 ("नधा"रणवष" / Assessment Year: 2013-14)

For Appellant: Mr. S.Sridhar, Advocate

Section 153ASection 4(2)

Vivek Suri, New Delhi vs. ACIT Circle-45(1), New Delhi

ITA 8025/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Feb 2023AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmavivek Suri Vs. Acit E-10A, Ground Floor, Circle-45(1) Rajouri Garden New Delhi New Delhi Pan No. Aanps4830R (Appellant) (Respondent)

Section 250Section 4Section 5

Shree Ambica Iron Industries, Kolkata vs. ACIT, Circle-37, Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 562/KOL/2022[2016-2017]Status: DisposedITAT Kolkata20 Dec 2022AY 2016-2017

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 4(2)Section 5(2)

Shree Ambica Iron Industries, Kolkata vs. ACIT, Circle-37, Kolkata

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 561/KOL/2022[2014-2015]Status: DisposedITAT Kolkata20 Dec 2022AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 4(2)Section 5(2)

Smt. Bimla Devi, Ludhiana vs. Income Tax Officer, Ward-7(1), Ludhiana

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

ITA 604/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh15 Dec 2022AY 2011-12

Bench: Or At The Time Of Hearing. 2. The Ld. Ar Inviting Attention To The Impugned Order Submitted That The Assessee'S Appeal Has Been Incorrectly

For Appellant: Shri Amarjit Kamboj,C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 144Section 271Section 271(1)(b)Section 271(1)(c)Section 4(2)

Sudhir Kumar, Faridabad vs. ITO Ward - 2(4), Faridabad

ITA 628/DEL/2020[2015-16]Status: DisposedITAT Delhi17 Oct 2022AY 2015-16

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmasudhir Kumar Vs. Ito, Block B-849, Ward-2(4), Green Field Colony Faridabad Faridabad-121002 Pan : Amupk7324F (Appellant) (Respondent)

Section 250Section 4Section 5

Sushila Jain, Ghaziabad vs. ITO Ward - 2(3), Ghaziabad

ITA 9722/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jul 2022AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmasmt. Sushila Jain Vs. Ito, R/O Kb-156Kavi Ward-2(3), Nagar Ghaziabad Ghaziabad Pan No. Afgpj4523E (Appellant) (Respondent)

Section 250Section 4Section 5

DCIT, Circle-25(1), New Delhi vs. The State Trading Corporation India Ltd., New Delhi

ITA 8714/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Jun 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmadcit, Vs. M/S. The State Trading Circle 25(1), Corporation India Ltd. New Delhi Jawahar Vyapar Bhawan, Tolstoy Marg, New Delhi Pan : Aaact0102F (Appellant) (Respondent)

Section 250(6)Section 4Section 5

Golfworx Ventures Pvt. Ltd, New Delhi vs. DCIT, Circle-10(1), New Delhi

ITA 3098/DEL/2019[2013-14]Status: DisposedITAT Delhi15 Jun 2022AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmam/S. Golfworx Ventures Pvt. Vs. Dcit, Ltd. Circle-10(1) 24. Basement, Manak Vihar, New Delhi New Delhi-110092 Pan No. Aadcg4034C (Appellant) (Respondent)

Section 250(6)Section 4Section 5

Namita Gupta, New Delhi vs. ACIT Circle-18(1), New Delhi

ITA 2323/DEL/2019[2015-16]Status: DisposedITAT Delhi18 May 2022AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmanamita Gupta Vs. Acit, C-34, 3Rd Floor Circle-18(1) South Extension, Part-2 New Delhi New Delhi- 110049 Pan : Aampg5487F (Appellant) (Respondent)

Section 250(6)Section 4Section 5

Mohd. Nadeem Khan, Moradabad vs. ACIT-1, Moradabad

ITA 5864/DEL/2019[2015-16]Status: DisposedITAT Delhi17 May 2022AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmamohd. Nadeem Khan Vs. Acit-1, Near Akansha Automobile, Aaykar Bhawan, Moradabad Civil Lines, Pan : Aerpk6217Q Moradabad (Appellant) (Respondent)

Section 250(6)Section 4Section 5

Smt Siddamuthamma vs. The Deputy Commissioner

The appeal is dismissed

WA/1142/2021HC Karnataka12 Apr 2022

Bench: ALOK ARADHE,S VISHWAJITH SHETTY

Dy CIT CC 5 (3), Mumbai vs. M/S Global Softech Ltd., Mumbai

The appeal is dismissed as

ITA 759/MUM/2020[2016-17]Status: DisposedITAT Mumbai12 Apr 2022AY 2016-17

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

For Appellant: NoneFor Respondent: Mr. O.P. Sharma, CIT-DR

Section 14ASection 3Section 4Section 4(2)Section 5Section 5(1)

Dinesh Raghunath Patil, Kolhapur vs. Income-Tax Officer, Ward - 2 (2), Kolhapur

In the result, the appeal is dismissed as ‘withdrawn’

ITA 845/PUN/2019[2014-15]Status: HeardITAT Pune09 Mar 2022AY 2014-15

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.845/Pun/2019 "नधा"रण वष" / Assessment Year : 2014-15 Dinesh Raghunath Patil, Ito, Ward-2(2), 1182/11, E-Ward, Shripant Complex, Vs. Kolhapur 3Rd Lane, Rajarampuri, Kolhapur, Maharashtra – 416 008 Pan : Aiapp7569B (Appellant) (Respondent) Appellant By None Respondent By Shri M.G. Jasnani

For Appellant: Dinesh Raghunath PatilFor Respondent: ITO, Ward-2(2)

Section 4(2)

ACIT, Circle- 19(1), New Delhi vs. Oxigen Services India Pvt. Ltd., New Delhi

The appeal is dismissed as withdrawn

ITA 5943/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13 Acit, Vs. Oxigen Services India Pvt. Circle-19(1), Ltd., New Delhi G-4, Community Centre, C-Block, Naraina Vihar, New Delhi Pan :Aabci1405K (Appellant) (Respondent)

Section 4(2)Section 5