Section 51 of the Income Tax Act

Income-tax Act, 2025: s.81

Section 51 of the Income-tax Act, 1961 corresponds to section 81 (Advance money received) of the Income-tax Act, 2025.

Read section 81 of the 2025 Act

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

95 judgments on BharatTax turn on Section 51.

Judgments on Section 51

Tillsoil Farms Private Limited, Delhi vs. Assessment Unit, Income Tax Department, Delhi

In the result, the appeal of the assessee is allowed

ITA 2454/DEL/2026[2013-14]Status: DisposedITAT Delhi09 Sept 2026AY 2013-14

Bench: Sh. Raj Kumar Chauhan & Sh. Amitabh Shukla

For Appellant: Sh. Arun Kishore, CA &For Respondent: Sh. Raghubir Singh, Sr. DR
Section 147Section 148Section 148ASection 149Section 250Section 271(1)(c)Section 51Section 56(2)(ix)

Jai Narayan vs. ITO Ward-2(1)(2), Ghaziabad

In the result, both the appeals of the assessee are allowed for statistical purpose, in the aforesaid manner

ITA 2323/DEL/2026[2020-21]Status: DisposedITAT Delhi08 Jul 2026AY 2020-21

Bench: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Sh. Rajiv Saxena, Adv. &For Respondent: Sh. Tarun Sharda, Sr. DR
Section 250Section 270ASection 51

Jai Narayan vs. ITO Ward-2(1)(2), Ghaziabad

In the result, both the appeals of the assessee are allowed for statistical purpose, in the aforesaid manner

ITA 2322/DEL/2026[2020-21]Status: DisposedITAT Delhi08 Jul 2026AY 2020-21

Bench: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Sh. Rajiv Saxena, Adv. &For Respondent: Sh. Tarun Sharda, Sr. DR
Section 250Section 270ASection 51

Rohella Constructions Pvt Ltd, New Delhi vs. Income Tax Officer, Ward - 21(1), New Delhi

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

ITA 2706/DEL/2026[2016-17]Status: DisposedITAT Delhi07 Jul 2026AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Sh. Shivam Malik, AdvFor Respondent: Sh. Sudeep Dabas, Sr. DR
Section 250Section 51

Prashant Singh, Gurgaon, Haryana vs. Income Tax Officer, Gurgaon, Haryana

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

ITA 8016/DEL/2025[2014-15]Status: DisposedITAT Delhi01 Jun 2026AY 2014-15

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: NoneFor Respondent: Sh. Gouranga Chandra Das, Sr. DR
Section 147Section 250Section 51

Dhiren Rambhai Bharwad, Ahmedabad vs. ACIT, Central Circle 2(3), Ahmedabad

In the result, both the appeals of the assessees are partly allowed

ITSSA 98/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad30 Apr 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kambleit(Ss)A No. 98/Ahd/2025 (Assessment Year: 2015-16) Dhiren Rambhai Bharwad, Acit, Vs. 9, Amrashirish Bungalows, Central Circle 2(3), Nr. Rivera 20, Prahladnagar, Ahmedabad Ahmedabad-380015 [Pan : Abxpb 1573 H]

Section 132Section 153ASection 153DSection 250Section 56(2)(ix)

Dharnidhar Developers, Ahmedabad vs. ACIT, Central Circle 2(3), Ahmedabad

In the result, both the appeals of the assessees are partly allowed

ITSSA 116/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad30 Apr 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kambleit(Ss)A No. 98/Ahd/2025 (Assessment Year: 2015-16) Dhiren Rambhai Bharwad, Acit, Vs. 9, Amrashirish Bungalows, Central Circle 2(3), Nr. Rivera 20, Prahladnagar, Ahmedabad Ahmedabad-380015 [Pan : Abxpb 1573 H]

Section 132Section 153ASection 153DSection 250Section 56(2)(ix)

Shashi Vasant Shastri, Nagpur vs. Assisstant Commissioner of Income Tax Central Circle-2(1), Nagpur

In the result, appeal filed by the assessee stands allowed

ITA 360/NAG/2025[2013-14]Status: DisposedITAT Nagpur27 Mar 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royshashi Vasant Shastri, Acit, Central Circle– 2(1) 186, Induyash Apartment, Vs Nagpur 1St Floor, Dharampeth North Bazar Road, Ramnagar Square, Nagpur. Pan : Atbps 5695 M Assessee Respondent Assessee By : Ms. Veena Agrawal, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 26.02.2026 Date Of Pronouncement : 27.03.2026

For Appellant: Ms. Veena Agrawal, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

Lalchand Narayan Bhakt, Jalna vs. ITO Ward 2, Jalna

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

ITA 93/PUN/2025[2011-12]Status: DisposedITAT Pune19 Dec 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2011-12

For Appellant: Shri Hari KrishanFor Respondent: Shri A D Kulkarni
Section 133ASection 139(1)Section 142(1)Section 148Section 2(14)(iii)Section 2(47)(v)

Whitemoon Trading Company Private Limited, Mumbai vs. Income Tax Officer Ward 2(3)(3), Mumbai

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

ITA 5001/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Nov 2025AY 2014-15

Bench: Smt. Beena Pillai () & Girish Agrawal ()

Section 51

Giriraj Daulal Damani HUF, Mumbai vs. Income Tax Officer, Piramal Chembers

In the result all appeals filed by the assessees for all assessment years stands partly allowed for statistical purposes

ITA 4516/MUM/2025[2012-13]Status: DisposedITAT Mumbai29 Aug 2025AY 2012-13

Bench: Smt. Beena Pillai () I.T.A. No. 4513/Mum/2025 Assessment Year: 2012-13 Anant Vijay Damani Vs. Income Tax Officer 1304/1305, F Wing Ashok Piramal Chember, Gardens, Tokersi, Jivraj Lalbaug, Parel Road Sewree, Mumbai-400013 Mumbai- 400015 Pan:Aeepd7764E (Appellant) (Respondent)

Section 51

Narottam Daulal Damani HUF, Mumbai vs. Income Tax Officer, Piramal Chember

In the result all appeals filed by the assessees for all assessment years stands partly allowed for statistical purposes

ITA 4515/MUM/2025[2012-13]Status: DisposedITAT Mumbai29 Aug 2025AY 2012-13

Bench: Smt. Beena Pillai () I.T.A. No. 4513/Mum/2025 Assessment Year: 2012-13 Anant Vijay Damani Vs. Income Tax Officer 1304/1305, F Wing Ashok Piramal Chember, Gardens, Tokersi, Jivraj Lalbaug, Parel Road Sewree, Mumbai-400013 Mumbai- 400015 Pan:Aeepd7764E (Appellant) (Respondent)

Section 51

Radhika Anant Damani, Mumbai vs. Income Tax Officer, Piramal Chember, Mumbai

In the result all appeals filed by the assessees for all assessment years stands partly allowed for statistical purposes

ITA 4514/MUM/2025[2012-13]Status: DisposedITAT Mumbai29 Aug 2025AY 2012-13

Bench: Smt. Beena Pillai () I.T.A. No. 4513/Mum/2025 Assessment Year: 2012-13 Anant Vijay Damani Vs. Income Tax Officer 1304/1305, F Wing Ashok Piramal Chember, Gardens, Tokersi, Jivraj Lalbaug, Parel Road Sewree, Mumbai-400013 Mumbai- 400015 Pan:Aeepd7764E (Appellant) (Respondent)

Section 51

Anant Vijay Damani, Mumbai vs. Income Tax Officer, Piramal Chamber, Mumbai

In the result all appeals filed by the assessees for all assessment years stands partly allowed for statistical purposes

ITA 4513/MUM/2025[2012-13]Status: DisposedITAT Mumbai29 Aug 2025AY 2012-13

Bench: Smt. Beena Pillai () I.T.A. No. 4513/Mum/2025 Assessment Year: 2012-13 Anant Vijay Damani Vs. Income Tax Officer 1304/1305, F Wing Ashok Piramal Chember, Gardens, Tokersi, Jivraj Lalbaug, Parel Road Sewree, Mumbai-400013 Mumbai- 400015 Pan:Aeepd7764E (Appellant) (Respondent)

Section 51

The Tenali Pt Employees Mutually Aided Co Op Thrift Credit Society Ltd, Tenali vs. Income Tax Officer, Ward-1, Tenali

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

ITA 361/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 361/Viz/2025 (A.Y. 2019-20) The Tenali P & T Employees V. Income Tax Officer - Ward – 1 Mutually Aided Co-Op Thrift & Income Tax Office Credit Society Limited Opp. Sai Baba Temple, Bose Road D.No. 22-5-60, Sarojini Naidu Street Tenali – 522201, Andhra Pradesh Tanali – 522201 Andhra Pradesh [Pan:Aacat9757E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Harmel Singh, Parwanoo vs. Income Tax Officer, Ward Parwanoo, Parwanoo

In the result, the appeal of the assessee is allowed

ITA 70/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh21 Aug 2025AY 2012-13

Bench: Shri Sanjay Gargआयकरअपीलसं./Ita No.70/Chd/2025 िनधा"रणवष" / Assessment Year : 2012-13 बनाम Harmel Singh, The Ito, Mella Property Near Kasauli Ward Chouwk, Sector 2, Shimla Parwanoo. National Highway, Himachal Pradesh. Parwanoo. "थायीलेखासं./Pan No. Abnpd1482P अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing ) िनधा""रतीकीओरसे/Assessee By : Sh. Parikshit Aggarwal, C.A. & Ms. Shruti Khandewal, Advocate राज कीओरसे/ Revenue By :Sh. Vivek Vardhan, Addl. Cit (Sr. Dr) सुनवाईकीतारीख/Date Of Hearing : 28-05-2025 उदघोषणाकीतारीख/Date Of Pronouncement : 21-08-2025 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07-11-2024 Passed By The Ld. Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi[Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2012-13. 2. The Assessee In This Appeal Is Aggrieved Of The Order Of The Ld. Cit(A) In Confirming The Addition Made By The Assessing

For Appellant: Sh. Parikshit Aggarwal, C.A. &For Respondent: Sh. Vivek Vardhan, Addl. CIT (Sr. DR)
Section 51

Salarpuria Properties Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(2), Kolkata

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

ITA 1986/KOL/2024[2012-2013]Status: DisposedITAT Kolkata25 Jul 2025AY 2012-2013

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 51

Income Tax Officer Exemption Ward, Tirupati vs. Sree Ssv Gate Society, Tirupati

In the result, appeal of the Revenue is dismissed and C

ITA 1214/HYD/2024[2016-17]Status: DisposedITAT Hyderabad07 Mar 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1214/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Income Tax Officer Vs. Sree Ssv Gate Society Exemption Ward Tirupati Tirupati Pan:Aagts4803D (Appellant) (Respondent) C.O No.1/Hyd/2025 आ.अपी.सं /Ita No.1214/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Sree Ssv Gate Society Vs. Income Tax Officer Tirupati Exemption Ward Pan:Aagts4803D Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 05/03/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Srinath Sadanala, DR
Section 269SSection 269sSection 271DSection 274

Raakesh Agarwaal, Mumbai vs. Assistant Commissioner of Income Tax 31(3), Mumbai

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

ITA 4734/MUM/2024[2006-07]Status: DisposedITAT Mumbai06 Nov 2024AY 2006-07

Bench: Smt. Beena Pillai, Jm & Smt Renu Jauhri, Am

For Appellant: Ms. Champal PurohitFor Respondent: Shri R. R. Makwana, Sr. D.R
Section 51

Monterossa Premises Co-Operative Society Ltd, Mumbai vs. Addl/JCIT (A)-2, Jaipur

In the result, appeal filed by the assessee is allowed in the above terms

ITA 573/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 Oct 2024AY 2018-19

Bench: Shri. Prashant Maharshi & Shri. Raj Kumar Chauhanmonterossa Premises Co-Operative Vs. Addl/Jcit (A) – 2 Society Limited Ito 27(2)(1), Tower No. 6, 4Th Plot No. 353(6), Monterossa, 90 Floor, Vashi Railway Station Feet Road, Pant Nagar, Ghatkopar, Complex, Vashi, Mumbai – East, Mumbai – 400075. 400703. Pan: Aacam3102E (Appellant) (Respondent)

Section 143(1)Section 248Section 249Section 250Section 80P