Section 45(5A) of the Income Tax Act

The decision most relied on for Section 45(5A) is Smt. Naga Padmaja Vangara v. Income Tax Officer (145 Taxmann.com)115 (Hyd.Trib) (91 Taxmann.com 253), cited in 3 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 45(5A)

Smt. Naga Padmaja Vangara v. Income Tax Officer (145 Taxmann.com)115 (Hyd.Trib)
91 Taxmann.com 253 · 2018 · Reported
3
citing judgments
Adhinarayana Reddy Kummeta v. ACIT, Circle
91 Taxmann.com 360 · 2018 · Reported
3
citing judgments

Judgments on Section 45(5A)

SHYAM GOPAL,DELHI vs. DCIT, CIRCLE 52(1), DELHI

ITA 4771/DEL/2025[2013-14]Status: DisposedITAT Delhi03 Feb 2026AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarshyam Gopal Vs. Dcit, Circlel-52(1) 63, Babar Road,, Bengali Delhi Market Connaught Place, New Delhi – 110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ackpg6208J Appellant .. Respondent

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 147Section 250

ACID, CIRCLE-5(1), KOLKATA, KOLKATA vs. EMAMI REALTY LIMITED, KOLKATA

ITA 1457/KOL/2024[2021-22]Status: DisposedITAT Kolkata12 Jan 2026AY 2021-22

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 143(3)Section 194ISection 2Section 250Section 50CSection 56Section 56(2)Section 56(2)(x)

SUBBALAKSHMAMMA PINNAMA,THUMMALAGUNTA,TIRUPATI vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

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

ITA 1463/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Nov 2025AY 2017-18

Bench: the Ld. CIT(A).

Section 139(1)Section 143(3)Section 147Section 148Section 270ASection 274Section 45

SUNIL KUMAR,PATNA vs. ITO, WARD- 6 (1), PATNA

ITA 168/PAT/2025[2016-17]Status: DisposedITAT Patna12 Nov 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250

SUGEE SEVEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4), MUMBAI, MUMBAI

ITA 2316/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Oct 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Swapnil Choudhary, Sr. DR
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 250

SUGEE SEVEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4), MUMBAI, MUMBAI

ITA 2315/MUM/2025[2023-24]Status: DisposedITAT Mumbai10 Oct 2025AY 2023-24

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Swapnil Choudhary, Sr. DR
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 250

SUGEE SEVEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4), MUMBAI, MUMBAI

ITA 2314/MUM/2025[2021-22]Status: DisposedITAT Mumbai10 Oct 2025AY 2021-22

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Swapnil Choudhary, Sr. DR
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 250

SUGEE SEVEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4), MUMBAI, MUMBAI

ITA 2313/MUM/2025[2022-23]Status: DisposedITAT Mumbai10 Oct 2025AY 2022-23

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Swapnil Choudhary, Sr. DR
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 250

SHREE SAI CONSTRUCTIONS ,MUMBAI vs. DCIT, CIRCLE 1 , KALYAN

In the result, the appeal is treated as allowed for statistical purposes

ITA 4616/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Sept 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(3)Section 2(47)(v)Section 53ASection 56(2)(x)

SHANTHA ALIAS SHANTHAMMA,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(4), BANGALORE

ITA 465/BANG/2025[2020-21]Status: DisposedITAT Bangalore04 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Deepak, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 143(2)Section 153C

RENU DEVI,PATNA vs. ITO, PATNA

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

ITA 672/PAT/2024[2016-17]Status: DisposedITAT Patna25 Aug 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 672/Pat/2024 Assessment Year: 2016-2017 Renu Devi,……………………………....….………Appellant D/79, P.C. Colony, Lohia Nagar, Kankarbagh, Patna-800020, Bihar [Pan:Algpd4522P] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-6(2), Patna Appearances By: Shri Sudipta Sannigrahi, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 24, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 144Section 148Section 2(47)(v)Section 271(1)(c)Section 45Section 48

KALIPADA NASKAR,KOLKATA vs. I.T.O., WARD - 61(1), KOLKATA, KOLKATA

ITA 1441/KOL/2024[2017-2018]Status: DisposedITAT Kolkata22 Jul 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1441/Kol/2024 Assessment Year: 2017-2018 Kalipada Naskar,………………..…………………Appellant 43/7A, Raja Rammohan Roy Road, Purba, Behala, P.O. Barisha, Kolkata-700008 [Pan:Amnpn0205H] -Vs.- Income Tax Officer,……………………………..Respondent Ward-61(1), Kolkata, Bamboo Villa, 169, A.J.C. Bose Road, Kolkata-700014 Appearances By: Sk. Kamaluddin, Fca, Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 08, 2025 Date Of Pronouncing The Order: July 22, 2025 O R D E R

INDU THAKUR,RANCHI vs. ITO WARD-1(1), RANCHI

In the result, appeal of the assessee stands allowed

ITA 62/RAN/2024[2015-16]Status: DisposedITAT Ranchi12 Jun 2025AY 2015-16

Bench: Before S/Shri George Mathanshri George Mathan & Ratnesh Nandan Sahay & Ratnesh Nandan Sahay & Ratnesh Nandan Sahayassessment Year: 2015-16 Indu Thakur, Arvind Marg, Booty Indu Thakur, Arvind Marg, Booty Vs. Ito, Ward-1(1), 1(1), Road, Bariatu, Ranchi Road, Bariatu, Ranchi Ranchi Pan/Gir No. (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri H.R.Patel/Shri Aditya SahooFor Respondent: Shri Khubchand T Pandya, Sr DR hri Khubchand T Pandya, Sr DR
Section 148Section 2(47)(v)Section 45

RAJU SURYANARAYANA ALLURI,USA vs. ITO (INT TAXN)-1, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 505/HYD/2024[2016-17]Status: DisposedITAT Hyderabad19 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri B. Balakrishna, CIT-DR
Section 139Section 147Section 148Section 2(47)(v)Section 45

RAMESHWARDAS SHIVCHARANDAS AND COMPANY ,NANDED vs. ITO WARD 1, JALNA

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

ITA 524/PUN/2025[2015-16]Status: DisposedITAT Pune07 May 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.524/Pun/2025 Assessment Year : 2015-16

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Ganesh B Budruk
Section 139(1)Section 147Section 148Section 250Section 282

GOKHALE CONSTRUCTIONS,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), PUNE, PUNE

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

ITA 1372/PUN/2023[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde
Section 133ASection 194Section 201Section 201(1)Section 45

SHARDHA DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

ITA 411/PAT/2024[2014-15]Status: DisposedITAT Patna23 Apr 2025AY 2014-15
Section 250

VASANT SHIVRAM MADHAVI,PANVEL vs. ITO WARD - 5, PANVEL

ITA 1716/PUN/2024[AY 2015-16]Status: DisposedITAT Pune22 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: S/Shri Bhupendra Shah and Babulal JainFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 151

NARSI REDDY KOMATIREDDY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal is allowed

ITA 121/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Waseem Ur Rehman, SR-DR
Section 132Section 153ASection 45

NARSI REDDY KOMATIREDDY,HYDERABAD vs. SRIG. SANTOSH KUMAR, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal is allowed

ITA 120/HYD/2021[2015-16]Status: DisposedITAT Hyderabad13 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Waseem Ur Rehman, SR-DR
Section 132Section 153ASection 45

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