Section 96 of the Income Tax Act

Income-tax Act, 2025: s.179

Section 96 of the Income-tax Act, 1961 corresponds to section 179 (Impermissible avoidance arrangement) of the Income-tax Act, 2025.

Read section 179 of the 2025 Act

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

68 judgments on BharatTax turn on Section 96.

Judgments on Section 96

Nagendra Prasad, Patna vs. ITO Ward -5(3) Patna, Dak Banglow

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

ITA 362/PAT/2026[2016-17]Status: DisposedITAT Patna29 Sept 2026AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Rakesh Mishra

Section 143(3)Section 250Section 3ASection 40A(3)Section 54BSection 96

Airoli Itp Development Private Limited, Mumbai vs. Dy CIT Circle 1(1)(1), Mumbai City

In the result, the appeal of the assessee bearing ITA No

ITA 6708/MUM/2024[2021-22]Status: DisposedITAT Mumbai10 Sept 2026AY 2021-22

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AAPCA9792D

Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 270A

Pepup Sports Limited, Meerut vs. ACIT, Circle 1(1)(1), Meerut

ITA 8441/DEL/2025[2016-17]Status: DisposedITAT Delhi08 Apr 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklapepup Sports Ltd. Vs. Acit, Circle 1(1)(1) Shankerchowk, Delhi Aayakarbhawan, Road, Opp. Old Octroi Near Bhainshali Ground, Post, Meerut, Delhi Road, Meerut, Uttar Pradesh – 250001 Uttar Pradesh – 250002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacp8374K Appellant .. Respondent

For Appellant: Sh. Rohit Agarwal, CAFor Respondent: Sh. Manish Gupta, Sr. DR

Section 143(1)Section 154Section 234CSection 246Section 246(1)(h)Section 246ASection 96

Dy. Commissioner of Income Tax, Pune vs. Dilip Motilalji Chordia, Pune

In the result, the appeal filed by the Revenue as well as

ITA 1486/PUN/2024[2017-18]Status: DisposedITAT Pune22 Dec 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1486/Pun/2024

Section 143(2)Section 143(3)Section 250(4)Section 44ASection 96

Dharmavir Kumar, Patna vs. Dc/Ac Circle 4, Patna

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

ITA 70/PAT/2025[2016-17]Status: HeardITAT Patna09 Dec 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Dharmavir Kumar Dc/Acit, Circle-4, C/O Naseeb Prasad, Income Tax Department, Lok Paithaninathpur,Narayan Chak, Nayak Jai Prakash Bhavan, New Vs. Phulwari. Dak Bunglow Road, Bihar-800002 Patna-800001, Bihar (Appellant) (Respondent) Pan No. Avzpk4382P Assessee By : Shri Sudeep Sinha, Ar Revenue By : Shri Md. A.H. Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 09.12.2025

For Appellant: Shri Sudeep Sinha, ARFor Respondent: Shri Md. A.H. Chowdhary, DR

Section 143(3)Section 263Section 48Section 49Section 50CSection 96

SV vs. N Chikkala Sesharao, Kakinadavs.Income Tax Officer, Ward-3, Kakinada

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

ITA 564/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 154Section 96

Harihar Prasad, Patna vs. ITO Ward 4 (4), Patna

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

ITA 268/PAT/2023[2017-18]Status: DisposedITAT Patna20 Nov 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 54BSection 54FSection 96

Raipur Realty Pvt Ltd, Raipur vs. Income Tax Officer Ward-3 (1), Raipur

In the result, appeal of the assessee is allowed

ITA 241/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Oct 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.241/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Raipur Realty Pvt. Ltd. E-76, G.K. Chambers, Sector-2, Devendra Nagar, Raipur (C.G.) Pan: Aahcr0621C ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 10(37)Section 143Section 263Section 96

Principal Commissioner of Income Tax 2 Kolkata vs. One Point Commercial Pvt Ltd

ITAT/75/2025HC Calcutta03 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 104Section 2(2)Section 96

Gangunaidu Sabbavarapu, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhpatnam

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24

Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

Dina Nath Yadav, Patna vs. ITO Ward - 4(2), Patna

Appeal of the assessee is allowed for statistical purposes

ITA 303/PAT/2024[2016-17]Status: DisposedITAT Patna19 May 2025AY 2016-17

Bench: SHRI PRADIP KUAMR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(37)Section 131Section 133(6)Section 143(3)Section 194LSection 250Section 3ASection 96

M/S Balaji Developers, Dhule vs. ITO, Ward 1, Dhule

In the result, the appeal of the assessee is allowed

ITA 375/PUN/2024[2016-17]Status: DisposedITAT Pune24 Mar 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.375/Pun/2024 Assessment Year : 2016-17

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

Section 143(2)Section 143(3)Section 250Section 96

Rekha Kishore Bari, Dhule vs. Assessing Officer-NFAC, Delhi

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

ITA 1667/PUN/2024[2020-21]Status: DisposedITAT Pune27 Jan 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1667/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, S Nfac. Opp.Rana Pratap Statute, Dhule – 424001. Pan: Abepb3597J Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 09/12/2024 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2020-21 Dated 19.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From The Assessment Order U/S 143(3) R.W.S. 144B Of The Act, Dated 31/08/2022. The Assessee Has Raised The Following Grounds Of Appeal :

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

Arvind Chandrakant Bellad, Dharward vs. Assistant Commissioner of Income Tax, Circle-1(1), Hubli

In the result, the appeal of the assessee is allowed

ITA 934/BANG/2024[2017-18]Status: FixedITAT Bangalore19 Nov 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vinay K Kulkarni, C.AFor Respondent: Shri V Parithivel, JCIT (DR)

Section 10(37)Section 143(1)Section 143(2)Section 96

Arvind Chandrakant Bellad, Dharward vs. Assistant Commissioner of Income Tax, Circle-1(1), Hubli

In the result, the appeal of the assessee is allowed

ITA 933/BANG/2024[2016-17]Status: FixedITAT Bangalore19 Nov 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vinay K Kulkarni, C.AFor Respondent: Shri V Parithivel, JCIT (DR)

Section 10(37)Section 143(1)Section 143(2)Section 96

Raghu Belagodu(HUF), Bengaluru vs. The Principal Commissioner of Income Tax, Bengaluru - 2, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 946/BANG/2024[2016-17]Status: DisposedITAT Bangalore27 Aug 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 27Section 43Section 47Section 96

Rajat Kumar Baliarsinha, Cuttack vs. DCIT, Circle-1(1), Cuttack

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

ITA 199/CTK/2024[2020-21]Status: HeardITAT Cuttack25 Jul 2024AY 2020-21

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2020-2021 2021 Rajat Rajat Kumar Kumar Baliarsinha, Baliarsinha, Vs. Dcit, Circle Dcit, Circle-1(1), Nh-5, Manguli, Chowdwar, 5, Manguli, Chowdwar, Cuttack Cuttack-754024 754024 Pan/Gir No Pan/Gir No.Acgpb 0384 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 25/0 07/2024 Date Of Pronouncement : 25/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of Th This Is An Appeal Filed By The Assessee Against The Order Of Th This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 29.2.2024 In Appeal No. In Appeal No. Nfac/2019- 20/10195776 For The Assessment Year 2020-2021. 2. Shri S.K.Sarangi S.K.Sarangi, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. Dr Appeared For The Revenue.

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty

Section 140Section 96

Mathaiyan Saravanakumar, Salem vs. ITO, Salem, Salem Tamilnadu

The appeal stands partly allowed in terms of our above order

ITA 243/CHNY/2023[2014-15]Status: DisposedITAT Chennai25 Apr 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.243/Chny/2023 (िनधा)रण वष) / Assessment Year: 2014-15) Shri Mathaiyan Saravanakumar Acit #1/92, Kailash Nagar 4Th Cross बनाम Circle-2(1) Brinvadan Road, Fairlands Salem. / Vs. Salem-636 016. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Avdps-4253-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S. Lakshmi Venkataraman (Fca) -Ld. Ar " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl. Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 25-04-2024 आदेश / O R D E R

For Appellant: Shri T.S. Lakshmi Venkataraman (FCA) -Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) - Ld. DR

Section 143(3)Section 43CSection 50CSection 56(2)(viib)Section 96

Madanlal Lodha, Raipur vs. Pr. Commissioner of Income Tax, Raipur-1

In the result, appeal of the assessee stands allowed

ITA 32/RPR/2022[2017-18]Status: DisposedITAT Raipur20 Oct 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 32/Rpr/2022 (Assessment Years:2017-18) Madanlal Lodha, V Pr. Commissioner Of Income Ta, C/O M/S Prakash Trading Comp. S Raipur-(I) Shop No. 109 & 110, Textile Market, Pandri, Raipur, (C.G.) (अपीलाथ"/Appellant) (""यथ" / Respondent) .. िनधा"रतीक"ओरसे /Assessee By : Shri R.B. Doshi, Ca राज"वक"ओरसे /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 03-08-2023 घोषणाक"तार"ख/Date Of Pronouncement : 20-10-2023

For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri S.K. Meena, CIT-DR

Section 143(3)Section 263Section 68Section 96

Shri Ranjeet Singh, Bathinda vs. Income Tax Officer Ward-1 (1), Bathinda

In the result, both the appeals of the assessee are allowed

ITA 91/ASR/2023[2016-17]Status: DisposedITAT Amritsar30 Aug 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal Adv. &For Respondent: Sh. Digvijai Chaudhary, Sr. DR

Section 96