Section 66(2) of the Income Tax Act

Income-tax Act, 2025: s.101

Section 66(2) falls under section 66 of the Income-tax Act, 1961, which corresponds to section 101 (Total income) of the Income-tax Act, 2025.

Read section 101 of the 2025 Act

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

55 judgments on BharatTax turn on Section 66(2).

Judgments on Section 66(2)

Raja Bahadur Visheshwara Singh and Othehs vs. Commissioner of Income-Tax, Bihar and Orissa

CIVIL APPEAL No. 137/1958Supreme Court15 Dec 1960

Bench: 3 Judges

M/S. S. C. Cambatta & Co. Private Ltd vs. The Commissioner of Excess Profits Tax, Bombay

CIVIL APPEAL No. 776/1957Supreme Court30 Nov 1960

Bench: 3 Judges

Setabgunj Sugar Mills Ltd vs. The Commissioner of Income-Tax, Central, Calcutta

CIVIL APPEAL No. 143/1958Supreme Court17 Nov 1960

Bench: 3 Judges

The Commissioner of Income-Tax, Bombay Circle II vs. The National Syndicate, Bombay

CIVIL APPEAL No. 280/1959Supreme Court01 Nov 1960

Bench: 3 Judges

Homi Jehangir Gheesta vs. The Commissioner of Income Tax, Bombay

CIVIL APPEAL No. 24/1958Supreme Court22 Sept 1960

Bench: 3 Judges

Charandas Haridas and Another vs. The Commissioner of Income-Tax, Bombay North, Kutch, Saurashtra and Ahmedabad & Another

CIVIL APPEAL No. 108/1957Supreme Court15 Mar 1960

Bench: 3 Judges

S. N. Namasivayam Chettiar vs. The Commissioner of Income-Tax, Madras

CIVIL APPEAL No. 218/1955Supreme Court03 Feb 1960

Bench: 2 Judges

The New Jehangir Vakil Mills Ltd vs. The Commissioner of Income-Tax, Bombay North, Kutch and Saurashtra

CIVIL APPEAL No. 50/1957Supreme Court12 May 1959

Bench: 3 Judges

Section 66(4)

Saroj Kumar Mazumdar vs. The Commissioner of Income-Tax, West Bengal, Calcutta

The appeal is allowed with costs

CIVIL APPEAL No. 347/1955Supreme Court04 May 1959

Bench: 3 Judges

Rai Bahadur Seth Teomal vs. The Commissioner of Income Tax and the Commissioner of Excess Profits Tax

CIVIL APPEAL No. 384/1957Supreme Court02 Mar 1959

Bench: 3 Judges

M/S. Lakshmichand Baijnath vs. The Commissioner of Income-Tax, West Bengal

In the result, the appeals fail and are dismissed

CIVIL APPEAL No. 271/1955Supreme Court13 Nov 1958

Bench: 3 Judges

The Erin Estate, Galah, Ceylon vs. The Commissioner of Income-Tax, Madras

CIVIL APPEAL No. 255/1953Supreme Court22 Apr 1958

Bench: 3 Judges

Section 4A

Messrs Mehta Parikh & Co vs. The Commissioner of Income-Tax, Bombay

The appeal is allowed

CIVIL APPEAL No. 81/1954Supreme Court10 May 1956

Bench: 3 Judges

Chainrup Sampatram vs. Commissioner of Income-Tax, West Bengal

CIVIL APPEAL No. 142/1952Supreme Court09 Oct 1953

Bench: 5 Judges

Section 66

Commissioner of Income-Tax; Madras vs. Mtt. Ar. S. Ar. Arunachalam Chettiar

CIVIL APPEAL No. 10/1952Supreme Court22 Dec 1952

Bench: 3 Judges

For Appellant: P. K. MukheriiFor Respondent: G. H. Rajadhyaksha