Section 89(1) of the Income Tax Act

Income-tax Act, 2025: s.157

Section 89(1) falls under section 89 of the Income-tax Act, 1961, which corresponds to section 157 (Relief when salary, etc., is paid in arrears or in advance) of the Income-tax Act, 2025.

Read section 157 of the 2025 Act

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

34 judgments on BharatTax turn on Section 89(1).

Judgments on Section 89(1)

Bhausaheb Kisan Magar, Pune vs. ITO Ward 13(2), Pune

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

ITA 1013/PUN/2025[2017-18]Status: DisposedITAT Pune20 Jun 2025AY 2017-18

Bench: Dr.Manish Borad

For Appellant: Smt. Deepa KhareFor Respondent: Shri Dayanand Jawalikar

Section 143(3)Section 250Section 89(1)

Arun Kumar Singh, Kanpur N vs. Income Tax Officer Ward 2(2)(3), Kanpur Nagar

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

ITA 207/LKW/2025[2014-15]Status: DisposedITAT Lucknow28 Apr 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastavaassessment Year:2014-15 Arun Kumar Singh V. The Income Tax Officer 127/295, W Block Ward 2(2)(3) Keshav Nagar, Kanpur Kanpur Nagar Tan/Pan:Abhps8877K (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 24 04 2025 Date Of Pronouncement: 28 04 2025 O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 31.01.2025, Passed By The Ld. Addl/Jcit(A), Mysore For Assessment Year 2014-15. 2. The Brief Facts Of The Case Are That The Assessee Is A Retired Government Servant. The Assessee Filed His Return Of Income On 23.07.2014, Declaring A Total Income Of Rs.45,32,620/-, Claiming Relief Of Rs.2,95,058/- Under Section 89(1) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). The Centralized Processing Centre (Cpc), Bangalore Processed The Return Under Section 143(1) Of The Act, Determining The Total Income Of The Assessee At Rs.45,32,620/-. While Processing The Return Of Income Of The Assessee, The Cpc Denied The Relief

For Appellant: NoneFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

Section 143(1)Section 89(1)

Vinaykumar Ram Kamal Pandey, Bharuch Gujarat vs. Asst. Director of Income Tax, CPC, Bengaluru

The appeal of the assessee is allowed for statistical

ITA 1482/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2020-21

Bench: Shri Kul Bharat & Smt. Annapurna Gupta

For Appellant: Shri Krutarth Desai, ARFor Respondent: Shri B.P. Srivastav, Sr.DR

Section 10Section 143(1)Section 143(1)(a)Section 250(5)Section 89(1)

Satishchandra Hiralal Berawala, Bharuch vs. Deputy Comissioner of Income, Circle 2(1)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 940/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2020-21

Bench: Dr. Brr Kumarshri Siddhartha Nautiyal

For Appellant: Shri Bhupendra Mehta, A.RFor Respondent: Shri B.P Srivastava, Sr. DR

Section 10Section 143(1)Section 143(1)(a)Section 891

Nirmala Rani L/H of Sh. Azad Singh, Pinjore vs. ITO, Ward -1, Panchkula

In the result, Ground No. 2 of the assessee is allowed

ITA 452/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh26 Nov 2024AY 2017-18

Bench: The Appeal Is Finally Heard & Disposed Of.

For Appellant: Smt. Neelam Dhiman, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 10Section 10(10)Section 25FSection 89(1)

Sunil Vishnu Gaikwad, Mumbai vs. ITO, Ward, 42(3)(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4506/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Oct 2024AY 2017-18

Bench: Smt. Beena Pillai & Smt. Renu Jauhrisunil Vishnu Gaikwad V/S. Ito Ward 42(3)(4), बनाम 4/32, Century Colony, P B Mumbai Marg, Near Doordarshan C41-43, G Block Bkc, Worli, Worli, Gilban Area, Bandra Kurla Mumbai-400030 Complex, Bandra East, Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Ajepg5251G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bharat KumarFor Respondent: Ms. Usha Gaikwad

Section 17(3)(i)Section 192Section 234CSection 244ASection 250Section 89(1)

Sandeep Vanjare, Mumbai vs. Asstt Comm. of Income Tax Circle-34(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4179/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2017-18 Shri Sandeep Vanjare, Asst. Commissioner Of Room-105, Madhusudan Income Tax, Chawl-135, Circle-34(3), Vs. P.B. Marg, Room No.832, Worli, Kautilya Bhavan, Mumbai – 400 013 Bkc, Bandra East, Pan: Abvpv8834H Maharashtra- 400 051 (Appellant) (Respondent)

For Appellant: Shri Ravikant S. Pathak, C.AFor Respondent: Shri Manoj Kumar Singh, Sr. A.R

Section 192Section 250Section 89Section 89(1)

Vijay Shrinivasrao Kulkarni, Aurangabad vs. Income Tax Officer, Ward1(1) Aurangabad, Aurangabad

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

ITA 1159/PUN/2023[2019-20]Status: PendingITAT Pune12 Mar 2024AY 2019-20

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Miss Arrchena ShettyFor Respondent: None

Section 10Section 143(3)Section 17Section 17(3)Section 2Section 250Section 57Section 89Section 89(1)

Veeramani Muthukumarasamy, Kadaladi vs. ITO, CIT(A), NFAC, Delhi

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

ITA 1110/CHNY/2022[2019-2020]Status: DisposedITAT Chennai23 Aug 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1110/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Veeramani Muthukumarasamy, Vs. The Income Tax Officer, 2-1, Pullanthai, S. Keeranthai, Ward 1, Ramnad. Kadaladi 623 120, Tamil Nadu. [Pan:Ardpm4941N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Fca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.08.2023 घोषणा की तारीख /Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 27.10.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By One Day In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A Petition For Condonation Of The Delay In The Form Of An Affidavit, To Which; The Ld. Dr

For Appellant: Shri R. Viswanathan, FCAFor Respondent: Shri D. Hema Bhupal, JCIT

Section 10Section 139(1)Section 142(1)Section 143Section 143(2)Section 143(3)Section 80DSection 89(1)

Smt. Dinumatiben Damjibhai Shilu, Rajkot vs. The Income Tax Officer, Ward-2 (2) (5), Rajkot

The appeal of the assessee is allowed

ITA 195/RJT/2022[2014-15]Status: DisposedITAT Rajkot28 Feb 2023AY 2014-15

Bench: SMT.ANNAPURNA GUPTA (Accountant Member), SMT. MADHUMITA ROY, JUDICIAL MEMBER (Judicial Member)

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri B.D.Gupta, Ld.Sr.DR

Section 143Section 143(1)Section 154Section 250(6)Section 80CSection 89(1)

Balasaheb Shivram Kokane, Aurangabad vs. Assistant Commissioner of Income-Tax, Circle -1, Aurangabad

In the result, the appeal is allowed for statistical

ITA 690/PUN/2022[2016-17]Status: DisposedITAT Pune07 Nov 2022AY 2016-17

Bench: Shri R.S. Syal"नधा"रण वष" / Assessment Year : 2016-17 Balasaheb Shivram Kokane, Vs. Acit, Rm-93/4, Balaji Nagar, Circle-1, Bikaner Mithai, Waluj, Midc, Aurangabad Aurangabad – 431 136 Pan : Anlpk4179L Appellant Respondent

Section 17Section 89(1)

Shri Vasudeo Babaji Chindarkar, Mumbai vs. Asstt Commissioner of Income Tax, Circle-34(3), Mumbai

In the result, impugned order is set-aside and appeal by the assessee is allowed

ITA 868/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Oct 2022AY 2017-18

For Appellant: Shri Ravikant PathakFor Respondent: Smt. Beena Santosh

Section 89Section 89(1)

N.Al.Periyakarupan, Chennai vs. DCIT, Cuddalore

In the result, the appeal of the assessee is allowed

ITA 508/CHNY/2016[2004-05]Status: DisposedITAT Chennai18 Aug 2016AY 2004-05

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita No.508/Mds/2016 "नधा"रण वष" / Assessment Year : 2004-05 Shri N.A.L. Periyakarupan, The Deputy Commissioner Of C/O Shri S. Sridhar, Advocate, V. Income Tax, New No.14, Old No.82, Flat No.5, Circle – I, 1St Avenue, Indira Nagar, Cuddalore. Adyar, Chennai - 600 020. Pan : Ajypp 5667 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Sh. P. Radhakrishnan, JCIT

Section 10Section 143(1)Section 154Section 264Section 89(1)

B Vasantha Madhava vs. State Bank of India

WP/9220/2007HC Karnataka08 Mar 2012

Bench: N.K.PATIL