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

M/S. Datta Dairy Products Pvt. Ltd., Buldhana vs. ITO, Ward-1, Khamgaon

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

ITA 96/NAG/2021[2011-12]Status: DisposedITAT Nagpur02 Jul 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Miss. J.S.Thakar, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(3)Section 250Section 56(2)(ix)

Targus India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-12(4), Bengaluru

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

ITA 1030/BANG/2022[2009-10]Status: DisposedITAT Bangalore01 Dec 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Targus India Pvt. Ltd., No. 74, Prestige Ferozes, The Deputy Sampangi Ramaswamy Commissioner Of Temple Road, Income Tax, Vasanthnagar, Circle – 12(4), Bengaluru – 560 052. Bengaluru. Vs. Pan: Aacct2319J Appellant Respondent Assessee By : Shri Sreeharikutsa, Advocate : Shri Subramanian .S, Jcit Revenue By Dr Date Of Hearing : 30-11-2023 Date Of Pronouncement : 01-12-2023 Order Per Beena Pillaipresent Appeal Arises Out Of Order Dated 30.08.2021 Passed By Nfac, Delhi For A.Y. 2009-10 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals), Passed Under Section 250 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Equity, Weight Of Evidence, Probabilities & The Facts & Circumstances In The Appellant'S Case. 2. The Appellant Denies Itself Liable To Be Assessed On A Total Income Of Rs.2,18,38,566/- As Against The Declared Total Income Of Rs. 6,61,672/-On The Facts & Circumstances Of The Case.

For Appellant: Shri SreehariKutsa, Advocate

Section 234ASection 234CSection 250

Commissioner of Service Tax Mumbai II vs. M/S. 3I Infotech Ltd

C.A. No.-004007 - 2019Supreme Court14 Aug 2023

Bench: The Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench At Mumbai (Cestat). An Order Of Remand Was Passed By Cestat. In The Order Of Remand, Cestat Observed That It Is Not Borne Out From The Impugned Order Of The Commissioner How Service Tax C.A.No.4007 Of 2019 Etc. Page 2 Of 15

Section 65Section 67Section 73

Vidya Devi, Karnal vs. ITO Ward - 4, Karnal

In the result, the appeal of the assessee is allowed and the AO is directed to delete the addition

ITA 7529/DEL/2019[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Shri C. M. Gargvidya Devi, Vs. Ito, Vill. Kailash, Po Tikri, Ward-4, Karnal, Haryana Karnal (Appellant) (Respondent) Pan: Fcbpd4813A Assessee By : Shri Satyam Aneja, Adv Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 16/03/2023 Date Of Pronouncement 17/04/2023

For Appellant: Shri Satyam Aneja, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 12Section 147Section 2Section 2(47)Section 45Section 47Section 51Section 56(2)(ix)

ACIT, Circle- 29(1), New Delhi vs. Ahmad Ansari Imtiyaz, New Delhi

Appeal of the revenue is dismissed

ITA 3003/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Shri B.R.R. Kumar & Shri Yogesh Kumar Usi.T.A. No. 3003/Del/2018 (A.Y. 2014-15) Acit, Ahmad Ansari Imtiyaz, Circle : 29 (1) Vs. 301/B-4, Govindpuri, New Delhi. Kalkaji, New Delhi – 110 019. ( Appellant ) Pan No. Aaapi7849D ( Respondent )

For Appellant: Ms. Prem Lata Bansal, Sr. AdvFor Respondent: Shri Kanv Bali, Sr. DR

Section 2(47)Section 51Section 56Section 56(1)Section 56(2)(ix)Section 56(2)(vii)

Nirmal Singh Malhi, New Delhi vs. ACIT Circle-30(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7465/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Mar 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Tushar Jarwal, AdvFor Respondent: Sh. Ajay Kumar Arora, Sr. DR

Section 45Section 51Section 56(2)(ix)

M/S. S vs. Constructions, Bengaluru

In the result, the appeal by the assessee is dismissed

ITA 271/BANG/2022[2017-18]Status: DisposedITAT Bangalore12 Dec 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri G. Sathyanarayana, CAFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 36(2)

The Mangalore Electricity Supply Company Ltd vs. Sri A Chandrasekhar

WP/15230/2022HC Karnataka17 Oct 2022

Bench: G.NARENDAR,P.N.DESAI

ACIT Circle-16 (1), Mumbai vs. Shri. Sunil Hingorani, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6608/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Sept 2022AY 2013-14

Section 143(3)

Ignatius J Pereira, Thivim vs. Income Tax Officer, Ward - 2(2), Panaji

In the result, all the four appeals of the assessees are allowed

ITA 430/PAN/2018[2010-11]Status: DisposedITAT Panaji30 Aug 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.427 & 428/Pan/2018 Assessment Years: 2009-10 & 2010-11 Ludomila Antonio M Income Tax Officer, Ward- Pereira 2(2), Panaji. Hn 134/3, Deus Cadeau, Vs. Auchit Waddo, Thivim, Bardez, Goa (Pan: Abapl7447B) (Appellant) (Respondent) &

For Appellant: Shri S. J. Kamat, CAFor Respondent: Shri Mayur Kamble, Sr. DR

Section 143(3)Section 5A

Ignatius J Pereira, Thivim vs. Income Tax Officer, Ward - 2(2), Panaji

In the result, all the four appeals of the assessees are allowed

ITA 429/PAN/2018[2009-10]Status: DisposedITAT Panaji30 Aug 2022AY 2009-10

For Appellant: Shri S. J. Kamat, CAFor Respondent: Shri Mayur Kamble, Sr. DR

Section 143(3)Section 5A

Ludomila Antonio M Pereira, Thivim vs. Income Tax Officer, Ward - 2(2), Panaji

In the result, all the four appeals of the assessees are allowed

ITA 428/PAN/2018[2010-11]Status: DisposedITAT Panaji30 Aug 2022AY 2010-11

For Appellant: Shri S. J. Kamat, CAFor Respondent: Shri Mayur Kamble, Sr. DR

Section 143(3)Section 5A

Ludomila Antonio M Pereira, Thivim vs. Income Tax Officer, Ward - 2(2), Panaji

In the result, all the four appeals of the assessees are allowed

ITA 427/PAN/2018[2009-10]Status: DisposedITAT Panaji30 Aug 2022AY 2009-10

For Appellant: Shri S. J. Kamat, CAFor Respondent: Shri Mayur Kamble, Sr. DR

Section 143(3)Section 5A

Gambhir Chorida, Chennai vs. ITO Non Corporate Ward 4(4), Chennai

The appeal stand partly allowed in terms of our above order

ITA 669/CHNY/2019[2013-14]Status: DisposedITAT Chennai15 Feb 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

Section 143(3)Section 148Section 246(1)Section 51

M/S. Archana Traders Private Limited, Bangalore vs. Income Tax Officer, Ward- 1(1)(4), Bangalore

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

ITA 408/BANG/2020[2011-12]Status: DisposedITAT Bangalore30 Jun 2021AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2011-12

For Appellant: Shri Siddesh Gaddi, A.RFor Respondent: Shri Vikas Suryavansh, D.R

Section 143(1)Section 148Section 28Section 51

Meera Goyal, New Delhi vs. ITO Ward-10(2), New Delhi

In the result, the appeal of the revenue is dismissed and that of assessee is dismissed

ITA 8239/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2020AY 2013-14

Bench: Sh. Kuldip Singhdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 8239/Del/2019 : Asstt. Year : 2013-14 Meera Goyal, Vs Income Tax Officer, B-45, Maharani Bagh, Ward-10(2), New Delhi-110065 New Delhi (Appellant) (Respondent) Pan No. Agqpg7373J

For Appellant: Sh. R. S. Singhvi, CAFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 144ASection 154Section 51Section 56Section 56(2)(vi)

ITO Ward-10(2), New Delhi vs. Meera Goyal, New Delhi

In the result, the appeal of the revenue is dismissed and that of assessee is dismissed

ITA 1198/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2020AY 2013-14

For Appellant: Sh. R. S. Singhvi, CAFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 144ASection 154Section 51Section 56Section 56(2)(vi)

ACIT Circle-46(1), New Delhi vs. Chander Prakash Chawla, New Delhi

In the result, the appeal of the assessee and the appeal of

ITA 5231/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Nov 2020AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

For Appellant: Sh. Y. K. Sud, CA &For Respondent: Sh. Avikal Mannu, Sr. DR

Section 24Section 24bSection 28Section 56(2)(ix)

Chander Prakash Chawla, New Delhi vs. ACIT Circle-46(1), New Delhi

In the result, the appeal of the assessee and the appeal of

ITA 3682/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Nov 2020AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

For Appellant: Sh. Y. K. Sud, CA &For Respondent: Sh. Avikal Mannu, Sr. DR

Section 24Section 24bSection 28Section 56(2)(ix)

Sri. Ravi Shankar Shetty, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(3)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 28/BANG/2020[2015-16]Status: DisposedITAT Bangalore08 Oct 2020AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai , Jm Ita No.28 /Bang/2020 Assessment Year: 2015-16 Shri Ravi Shankar Shetty, Vs. The Assistant Commissioner Of #289, 1St Floor, 15Th Main, Rmv Income-Tax, Circle-6(3)(1), Extension, Bengaluru Bengaluru-560 080. [Pan:Asups 9568B]

Section 234ASection 56(2)(ix)