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Income-tax Act · Case Law

Section 250 Income Tax Case Law — CIT(A) Appeal Procedure

Browse 267 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 250 (CIT(A) Appeal Procedure) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 250 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 250 (showing 267 of 267)

Commissioner Of Income Tax, Mumbai v. M/S. Damani Brothers
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 424 · Allowed
Revenue
Income Tax Officer 'A' Ward, Indore v. Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd., Birlagram, Nagda
Supreme Court · 1975 · [1976] 1 S.C.R. 855 · Allowed
Revenue
Pr. Commissioner Of Income Tax – 1 v. M/S Agroha Fincap Ltd
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 13 Kolkata v. Rahul Pandey
High Court · 2025 · Allowed
Revenue
– v. ….Opposite Parties
High Court · 2025 · Other
—
Mr. Sunil Mishra, Advocate v. Principal Commissioner Of Income …. Opposite Parties Tax, Odisha And Others
High Court · 2025 · Other
—
Wp/24859/2025 Of Matrix Green Power Private Limited v. The Pr. Chief Commissioner Of Income Tax
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 13 Kolkata v. Pradip Kumar Jajodia Huf
High Court · 2025 · Allowed
Revenue
Itat/149/2025 Ia No: Ga/1/2025, Ga/2/2025 Principal Commissioner Of Income Tax 13 Kolkata v. Pradip Kumar Jajodia Huf
High Court · 2025 · Allowed
Revenue
Itat/150/2025 Ia No: Ga/1/2025, Ga/2/2025 Principal Commissioner Of Income Tax 13 Kolkata v. Pradip Kumar Jajodia Huf
High Court · 2025 · Allowed
Revenue
Cwjc/4815/2025 Of Navin Kumar Motani v. Principal Commissioner Of Income Tax- 1
High Court · 2025 · Allowed
Assessee
Cwjc/1202/2025 Of Happy Science Bodhgaya India v. The Principle Chief Commissioner, Income Tax, Central Revenue Building, Virchand Patel Path, Patna
High Court · 2025 · Other
—
Lakshmanan Murugaraj v. Commissioner Of Income Tax (Appeals) National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Room
High Court · 2025 · Allowed
Assessee
Ms.masila v. The Commissioner Of Income Tax (Appeals
High Court · 2025 · Other
—
Itat/66/2025 Ia No.ga/2/2025 Principal Commissioner Of Income Tax – 2, Kolkata v. Seaside Projects Pvt. Ltd
High Court · 2025 · Allowed
Revenue
Mr. Pranaya Kumar Mishra, Advocate v. ….Opposite Parties
High Court · 2025 · Other
—
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Allowed
Assessee
Schneider Electric India Pvt Ltd v. Deputy Commissioner Of Income Tax Circle 22 2 New Delhi & Anr
High Court · 2025 · Other
—
The Pr. Commissioner Of Incometax -Central -1 v. Lata Goel
High Court · 2025 · Dismissed
Assessee
Wp(C)/10602/2025 Of M/S Regulated Market Committee , Attabira v. Assessment Unit Income Tax Department, New Delhi
High Court · 2025 · Other
—
The Income Tax Officer, Dcit, Circle v. Shankar Lall Goenka
High Court · 2025 · Allowed
Revenue
Goodrich Carbohydrates Ltd v. Assistant Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Rep. By Its Kartha, Sakthivel Ramasamy v. The Principal Commissioner Of Income Tax -3
High Court · 2025 · Other
—
Taxc v. The Income Tax Ofïcer (Tds) Central Revenue Building, Civil Lines, Raipur, Chhattisgarh. The Income Tax Ofïcer (Tds) Central Revenue Building, Civil Lines, Raip
High Court · 2025 · Allowed
Assessee
Wp/9812/2025 Of Basavashree Credit Co-Operative Society v. The Income Tax Officer
High Court · 2025 · Partly Allowed
Partly
Wpa 640 Of 2025 Arun Kumar Bose v. Income Tax Officer, Ward-1(1), Siliguri & Ors
High Court · 2025 · Allowed
Assessee
Arulappan Joseph Maria Sebastian v. The Commissioner Of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (Nfac), New Delhi
High Court · 2025 · Other
—
Uma Sowmya Shankarno v. Commissioner Of Income Tax (Appeals
High Court · 2025 · Other
—
Itta/10/2016 Of The Commissioner Of Income Tax (Central) v. Dr.p.radha, Hyderabad
High Court · 2025 · Dismissed
Assessee
Ameeta Goyal v. The Assessment Unit Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
Iv. Quashing The Demand Notice Dated 13.02.2024 Bearing Din No.itba/Ast/S/156/2023-24/1060884014(1) Issued By The 2[Nd] Respondent Under Section 156 Of The Inco v. Quashing The Notice Of Penalty Dated 13.02.2024 Bearing Din No.itba/Pnl/S/270A/2023-24/1060884047(1) Issued By The 2[Nd] Respondent Under Section 274 Read With
High Court · 2025 · Other
—
The Assistant Commissioner Of Income Tax, Circle v. Rohit Karan Jain
High Court · 2025 · Dismissed
Assessee
> v. Assessment Unit, Income Tax Department,National Faceless Assessment Centre & Anr
High Court · 2025 · Other
—
Shrivastava Associates v. Income Tax Officer, Ward-3(1), Raipur, Chhattisgarh
High Court · 2025 · Allowed
Assessee
Wpt v. National Faceless Assessment Center, Income Tax Department,Ministry Of Finance, Delhi
High Court · 2025 · Allowed
Assessee
Nitesh Kumar Goyal v. Income Tax Officer, Ward 4(4), Aaykar Bhawan, Civil Lines, District Raipur (C.g.)Income Tax Officer, Ward 4(4), Aaykar Bhawan, Civil Lines, District Raipur (C.g
High Court · 2025 · Allowed
Assessee
Nafr v. The Income Tax Officer, Ward-2, Ambikapur (C.g.)The Income Tax Officer, Ward-2, Ambikapur (C.g
High Court · 2025 · Allowed
Assessee
Wp/2023/2025 Of Nausha Akbar v. The Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
M/S.hm Brothers (P) Ltd.,Rep. By Its Director B.k.bagdino v. Deputy Commissioner Of Income Tax,Company Circle Ii(2),Chennai - 600 034
High Court · 2025 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle 2, Delhi
High Court · 2024 · Allowed
Assessee
Huawei Telecommunications India Company Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. Shri Vishnu Bhagwan Garg
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 2 v. Ciena Communications India Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Apurhupam Constructions Promoters Pvt. Ltd.no.a v. Commissioner Of Income Tax (Appeal), Chennai-19
High Court · 2024 · Other
—
Wp/201172/2024 Of Chandrashekar Hebbale v. Additional/Joint/Deputy Asst. Commissioner Of Income-Tax And Ors
High Court · 2024 · Allowed
Assessee
Gopal Vijaykumar v. The Commissioner Of Income Tax (Appeals
High Court · 2024 · Other
—
Ita/253/2024 Of Principal Commissioner Of Income Tax v. M/S. Evermore Stocks Brokers Private Limited
High Court · 2024 · Other
—
M/S.planet Pharma Warehouse Private Limited v. The Income Tax Officer
High Court · 2024 · Other
—
The Gauhati High Court(High Court Of Assam, Nagaland, Mizoram And Arunachal Pradesh v. Commissioner Of Income Tax, Guwahati
High Court · 2024 · Dismissed
Revenue
Wpc/5160/2024 Of M/S Esl Steel Ltd v. Principal Chief Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Wp/22370/2024 Of Msource (India) Private Limited v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
M/S.pipefield v. The Commissioner Of Income Tax (Appeals) – 12
High Court · 2024 · Dismissed
Revenue
Wp/22411/2024 Of Msource (India) Private Limited v. Assistant Commisioner Of Income Tax
High Court · 2024 · Other
—
Shri Dinesh Singh Chouhan, H v. The Income Tax Officer, Ward Jagdalpur
High Court · 2024 · Dismissed
Revenue
Eswaran Kovil Street,Erode, Tamil Nadu - 638 001 v. The Commissioner Of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (Nfac), New Delhi. Income Tax Department, National Faceless App
High Court · 2024 · Other
—
L.rajendrapandian v. The Commissioner Of Income Tax (Appeals),Office Of The Commissioner Of Income Tax,Appeal, Income Tax Department,Chennai-19
High Court · 2024 · Dismissed
Revenue
Rajendra Prasad Mittal v. Union Of India, Through Chief Commissioner Of Incometax Rajasthan, Jaipurtax Rajasthan, Jaipur
High Court · 2024 · Allowed
Assessee
Wp/24349/2024 Of Mcn Developers v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
The Kumbakonam Central Co-Operative Bank Limited v. The Commissioner Of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (Nfac), Delhi
High Court · 2024 · Other
—
Bariath Pacs Ichak Bariath v. The Tax Recovery Officer, Officiating Its Work From Aayakar Bhawan, Rabindra Path, P. O. And P.s. And District Hazaribaghrabindra Path, P. O. And P.s. And Distr
High Court · 2024 · Dismissed
—
Sourabh Kumar Jha v. Union Of India
High Court · 2024 · Other
—
Vidya Shankar Jaiswal Pratappur. Vidya Shankar Jaiswal Pratappur v. The Income Tax Officer Ward-2, Ambikapur, Chhattisgarh. The Income Tax Officer Ward-2, Ambikapur, Chhattisgarh
High Court · 2024 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Central, Patna v. M/S Subarnrekha Coal Complex Private Limited
High Court · 2024 · Dismissed
Assessee
Wp/11122/2024 Of Toyota Industries Engine India Private Limited v. Commissioner Of Income Tax
High Court · 2024 · Other
—
Wp(C)/18652/2024 Of K.k. Anilkumar v. The Additional/Joint/Deputy/Assistantcommissioner Of Income Tax/Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Sarita Rathi v. Assistant Commissioner Of Income Tax, Circle-37, Kolkata
High Court · 2024 · Allowed
Assessee
M/S Bps Infrastructure Village- Raseda, Tehsil- Baloda Bazar, Districtbaloda Bazar- Bhatapara v. The Income-Tax Officer Ward-1 (3), Raipur, Cgthe Income-Tax Officer Ward-1 (3), Raipur, Cg
High Court · 2024 · Allowed
Assessee
Vidya Shankar Jaiswal Bhagat Singh, Ward v. The Income Tax Officer, Ward-2, Ambikapur, C.g
High Court · 2024 · Dismissed
Revenue
Oneness Educational And Charitable Trust, Bhubaneswar v. Commissioner Of Income Tax (Exemption), Hyderabad And Another
High Court · 2024 · Allowed
Assessee
Italy v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
The Brief Facts Necessary For The Disposal Of The Writ Petitionare As Follows v. Wp(C)
High Court · 2024 · Allowed
—
Genpact India Private Limited v. Deputy Commissioner Of Income Tax, Circle 10(1), New Delhi And Ors
High Court · 2024 · Other
—
The Commissioner Of Income Tax - International Taxation -3 v. Qualcomm Incorporated
High Court · 2024 · Allowed
Revenue
Clix Capital Services Private Limited v. Deputy Commissioner Of Income Tax & Anr
High Court · 2024 · Allowed
Assessee
Wpc/7104/2023 Of Atibir Industries Company Limited v. Union Of India
High Court · 2024 · Other
—
Wp(C)/42235/2023 Of Sayed Muhammed M v. The Commissioner Of Income Tax (Appeals)
High Court · 2024 · Dismissed
Revenue
$~97Inthehighcourtofdelhiatnewdelhi+W.p.(C) 5874/2025300Plus Innovative Solutions v. The Income Tax Officer
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Housing & Urban Development Authority
High Court · 2023 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation)-2 v. Sh. Hotchand Techchand Punjabi
High Court · 2023 · Other
—
Exhibit P8The True Copy Of The Judgment Of This Hon'ble Court In W.a v. Income Tax Officerhon'ble Court In W.a
High Court · 2023 · Dismissed
Revenue
Wp(C)/37544/2023 Of Michealle Fatima Niaz v. The Commissioner Of Income Tax (Appeals) -3
High Court · 2023 · Allowed
Assessee
Wp(C)/35663/2023 Of A. E. Varghese v. The Commissioner Of Income Tax (Appeals)
High Court · 2023 · Dismissed
Revenue
M/S. Pvp Ventures Limitedrepresented By Its Authorised Signatory,Mr.karthikeyan Shanmugamd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Fujitsu India Pvt. Ltd v. Deputy Commissioner Of Income Tax 2.1 & Ors
High Court · 2023 · Other
—
Wp(C)/34046/2023 Of Anna Aluminium Company (P) Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Mr. Supreet Johal, Advocate Mr. Inderjeet Gupta, Advocate v. Income Tax Officer, Ward
High Court · 2023 · Dismissed
Revenue
R.revathy ( v. The Assistant Commissioner Of Income Tax, Central Circle 1 (2), Room
High Court · 2023 · Dismissed
Revenue
Wp(C)/33625/2023 Of Esatto Builders Private Limited v. Income Tax Appellate Tribunal
High Court · 2023 · Dismissed
Revenue
Wp/8528/2019 Of M/S. Tns India Private Limited v. The Assistant Commissioner Of Income Tax Circle- 2(2)
High Court · 2023 · Other
—
Wp(C) v. Wp(C)
High Court · 2023 · Other
—
A.r.imtiyaz Ahmed,New v. The Assistant Registrar, Income Tax Appellate Tribunal, A
High Court · 2023 · Other
—
Wp(C)/37788/2015 Of Sri.ambadi Krishna Menon v. The Principal Chief Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Chennai - 600 032 v. Commissioner Of Income Tax (Appeals
High Court · 2023 · Other
—
M/S.ge Oil & Gas India Private Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax, Income Tax Officer, National E-Assessment Centre, Delhi
High Court · 2023 · Other
—
Wp/13953/2020 Of United Spirits Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Shapoorji Pallonji Solar Holdings Private Limited,(Merged With Shapoorji Pallonji Infrastructurecapital Company Private Limited) v. The Income Tax Officer,Income Tax Department,National Faceless Assessment Centre,Ministry Of Finance,Room
High Court · 2023 · Other
—
Itat/147/2023 Ia No: Ga/1/2023 Arun Kumar Bose v. Income Tax Officer, Ward-1(1), Siliguri
High Court · 2023 · Allowed
Assessee
Wp/10932/2023 Of Chaitram Alonkar v. Principal Commissioner Of Income Tax I
High Court · 2023 · Other
—
By Sri. K v. Aravind A/W Sri. M. Dilip.,Advocates
High Court · 2023 · Other
—
Wpc/770/2023 Of Nirmal Kumar Pradeep Kumar (Huf) v. The Union Of India
High Court · 2023 · Allowed
Assessee
Wp(C)/10036/2023 Of Nambiath Raman Velayudhan v. The Income Tax Officer, Ward 2(3)
High Court · 2023 · Other
—
M/S. Elias & Co.chakkiath Joseph Antony. By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishna
High Court · 2023 · Other
—
Wp/2811/2023 Of M/S Flipkart India Private Limited v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
M/S.black Buck Technologies Llp.rep. By Partnerm.pradeep Dadha v. The Commissioner Of Income Tax (Appeals),The National Faceless Appeal Center,New Delhi
High Court · 2023 · Other
—
Itat/266/2022 Ia No. Ga/1/2022, Ga/2/2022 Principal Commissioner Of Income Tax 13, Kolkata v. M/S Rosemary Vincom Llp
High Court · 2023 · Allowed
Revenue
Manglawati Sewa Sadan, A Trust Registered Under The India Registration Act, 1908 v. The Union Of India
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax 5, Kolkata v. Aditya Saraf Huf
High Court · 2023 · Allowed
Revenue
Ptc India Ltd v. Assistant Commissioner Of Income
High Court · 2022 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -1 v. Fujitsu America Inc
High Court · 2022 · Dismissed
Assessee
Having Office At 72Greams Road, Thousand Lightschennai-600 006 v. The Commissioner Of Income Tax (Appeals)National Faceless Appeal Centre (Nfac)New Delhi.national Faceless Appeal Centre (Nfac)New Delhi
High Court · 2022 · Dismissed
Revenue
Ravinder Kumar Aggarwal v. Income Tax Officer
High Court · 2022 · Other
—
Itta/58/2002 Of M/S Vaibhav v. Joint Comm. Of Income Tax Range 3 Hyd
High Court · 2022 · Allowed
Assessee
Wp/9937/2022 Of Sunil Kumar Sharma v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Aba Earthline Communications Ltd
High Court · 2022 · Allowed
Revenue
Wp(C)/25875/2021 Of Mundackal Abdul Rahman Ashraf v. Income Tax Officer
High Court · 2022 · Dismissed
Revenue
M/S.value Added Futuristic Management Private Limited……… v. Hon’ble Mr. Justice Aparesh Kumar Singhhon’ble Mr. Justice Deepak Roshan
High Court · 2022 · Allowed
—
Shri. Aravind And Shri. Shankar Jointly Submitted That Question v. Karnataka Vikas Grameen Bank[3
High Court · 2022 · Allowed
Revenue
By Advs.harisankar v. Menonmeera V.menon
High Court · 2022 · Other
—
Wtax/465/2022 Of Harish Chandra Bhati v. Principal Commissioner Of Income Tax Noida And 2 Others
High Court · 2022 · Other
—
Cmp/7515/2022 Of Cognizant Technology Solutions India Private Limited v. The Commissioner Of Income Tax (Appeals)-18
High Court · 2022 · Other
—
Mr.r.p. Kar, Advocate v. Principal Chief Commissioner, Income Tax, Bhubaneswar And Others
High Court · 2022 · Other
—
Wa/1939/2018 Of M/S.state Bank Of India v. Chief Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Suraj Bhan Oil Private Limited … v. Deputy Commissioner Of Income Tax,Circle 2(1), Aaykar Bhawan, City Centre, Gwalior
High Court · 2022 · Dismissed
Revenue
Nirmal Bang Securities Pvt. Ltd. Mumbai v. Asst. Commissioner Of Income Tax Circle
High Court · 2022 · Other
—
Madhu Korah v. Income Tax Department Through Director
High Court · 2022 · Allowed
Assessee
Mamta Bhavesh Dave v. Income Tax Officer, Ward
High Court · 2022 · Allowed
Assessee
Eshakti.com Private Limited v. The Commissioner Of Income Tax (Appeals),National Faceless Appeal Centre,North Block, New Delhi – 110 001
High Court · 2022 · Other
—
Wp(C)/29351/2021 Of The Managing Committee Of Ponvila Service Co-Operative Bank Ltd v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.united India Insurance Co. Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.diamond Engineering (Chennai) Private Ltd
High Court · 2021 · Allowed
Revenue
Thenhipalam Co-Operative Rural Bank Ltdno.m-668, 6/749, 1St Floor, Thenhipalam P.o., Malappuram v. Menonmeera V.menon
High Court · 2021 · Allowed
—
International Tractors Ltd v. Dy. Commissioner Of Income Tax (Ltu) & Anr
High Court · 2021 · Allowed
Assessee
Housing Society Limited v. Assistant Commissioner Of Income Tax & Ors
High Court · 2021 · Allowed
Assessee
G.t.sambhandam v. The Income Tax Officer, Corporate Ward 1 (1), Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
Exhibit P10A True Copy Of The Reported Judgment Of The Hon'ble Supreme Court In Hondasiel Power Products Ltd v. Commissioner Of Income Tax, Delhi, Of The Hon'ble Supreme Court In Hondasiel Power Products Ltd., V. Commissioner Of Income Tax, Delhi
High Court · 2020 · Other
—
Chennai v. The Deputy Commissioner Of Income Tax, Corporate Circle-2(1),Chennai
High Court · 2020 · Dismissed
Revenue
Ita/370/2011 Of The Commissioner Of Income Tax v. M/S. Astra Zeneca Pharma
High Court · 2020 · Allowed
Revenue
Sanjay Sawhney v. Principal Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
% W.p.(C.) v. Assistant Commissioner Of Income -Tax Circle 12(1) & Anr
High Court · 2020 · Other
—
The Commissioner Of Income Taxchennai v. Shri A.v. Gopalakrishnan
High Court · 2020 · Allowed
Revenue
Sureshchandra D Khatod (Huf v. Income Tax Officer, Ward 1(3
High Court · 2020 · Allowed
Assessee
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2020 · Dismissed
—
Althaf Ahmed Sarabunisha Begum v. Commissioner Of Income Tax Appeals
High Court · 2020 · Other
—
Salem Sree Ramavilas Chit Company, Private Limited, Rep. By Its President, Mr.n.k.ramalingam v. The Deputy Commissioner Of Income Tax, Circle 1(1), Income Tax Office
High Court · 2020 · Allowed
Assessee
Ita-356-2019 (O&M v. Vy]Whether On The Facts And In The Circumstances Of Thecase, The Ld. Itat Is Justified In Directing
High Court · 2020 · Dismissed
—
The Commissioner Of Income Tax-Ii v. Amtrex Hitachi Limited
High Court · 2020 · Allowed
Revenue
T.krishnamurt v. The Income Tax Officer,Non-Corporate Ward – 16(4)
High Court · 2019 · Dismissed
Revenue
Wp(C)/34504/2019 Of The Katttakode Service Co-Operative Bank Ltd. No. T 145 v. Income Tax Officer
High Court · 2019 · Other
—
Wp(C)/34205/2019 Of Vadayar Service Co-Operative Bank Ltd v. Income Tax Officer
High Court · 2019 · Other
—
Iapl/357/2010 Of Ajay Gupta v. Commissioner Of Income Tax Appeals Meerut And Another
High Court · 2019 · Allowed
Assessee
M/S.dalmia Cement (Bharat) Limited v. The Assistant Commissioner Of Income Tax, Circle 1, Trichy
High Court · 2019 · Allowed
Assessee
M/S Siddharth Export v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
“(I) Whether The Appellate Tribunal Was Legally Justifiedin Holding That Cit(A) In Exercise Of Power Ofenhancement U/S 251 Has Power To Consider Newsource Of In v. Sardari Lal & Co. 251 Itr 864 (Del) (Fb)?
High Court · 2019 · Dismissed
Assessee
Jugal Kishore Mahendra Biyani v. The Income Tax Officer
High Court · 2019 · Other
—
Income Tax Appeal v. Vam Resorts & Hotels Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Wp/1896/2019 Of M/S.marina Ship Brokers v. Income Tax Officer
High Court · 2019 · Other
—
Director Of Income Tax (International Taxation)-Ii, New Delhi … v. M/S Gil Mauritius Holding Ltd. …
High Court · 2019 · Allowed
Revenue
S.appaswamy v. The Deputy Commissioner Of Income Taxcentral Circle Iv(2)
High Court · 2019 · Dismissed
Revenue
“I. Whether On The Facts And Thecircumstances Of The Itat Was Correct Toconfirm The Penalty Of Rs.21,17,500/-Under Section 271(1)(C) Of The Act Fora.y. 2007-08? v. Reliance Petro Products Pvt. Ltd.(2010) 322 Itr 158 (Sc) And Cit Vs.rubber Udyog Vikas Pvt. Ltd. (2011) 335Itr 588?
High Court · 2019 · Dismissed
Revenue
Appel v. Income Tax Officer, Ward 35(1), Chandigarh And Others
High Court · 2019 · Dismissed
Revenue
Aggrieved By That, The Assessee Preferred An Appeal Tothe Cit(A), Who, By An Order Dated 30.9.2009, Followed Thedecision Of The Special Bench Of The Delhi Tribu v. The Dy. Commr. Of Income Tax
High Court · 2018 · Allowed
—
M/S Mathur Marketing Pvt. Ltd v. Commissioner Of Income
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Central, Jaipur, Jaipur v. Virendra Modi
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Central, Jaipur, Jaipur v. Daksha Jain
High Court · 2018 · Dismissed
Assessee
Nima Specific Family Trust v. Assistant Commissioner Of Income Tax Circle 5(2)==============================================================Appearance
High Court · 2018 · Other
—
+ W.p.(C) 4304/2018 & Cm Appl.16759/2018Surendra Kumar Jain v. Principal Commissioner Of Income Tax (Central)-Iii, New Delhi & Anr
High Court · 2018 · Allowed
Assessee
Mr.pallavarajha v. Principal Commissioner Of Income-Tax-Vi, 121, Uthamar Gandhi Salai, Nungambakkam, Chennai 600 034
High Court · 2018 · Allowed
Assessee
Iapl/413/2011 Of Suresh Kumar Sheetlani v. Income Tax Officer-1 3
High Court · 2018 · Allowed
Assessee
M/S Shreenath Heritage Liquor Pvt. Ltd. , G 1/110 Riico Area,Jhunjhunu v. Pr Commissioner Of Income Tax, Central Circle 3, Central ,Revenue Building Department Of Income Tax, Statue, Circle C-Scheme, Jaipur Rajasthan
High Court · 2018 · Dismissed
Revenue
"3. It May Not Be Necessary For Us To Decide Thesubstantial Question Of Law Framed For Consideration,On Account Of The Low Tax Effect In This Appeal. Thisissue v. Therefore, The Circular Has To Beunderstood As Part Of The Litigation Policy Of Thegovernment Of India To Reduce The Litigation Andto Bring Down The Number Of A
High Court · 2018 · Dismissed
—
Wp/17229/2018 Of Jakka Srinivasulu Reddy v. The Principal Commissioner Of Income Tax - 4
High Court · 2018 · Allowed
Assessee
Wp/9214/2018 Of Smt. Vishalakshi Sudheer v. The Principal Commissioner Of Income-Tax
High Court · 2018 · Other
—
Ita/64/2015 Of The Commissioner Of Income Tax v. Sri.a.younuskunju
High Court · 2018 · Allowed
Revenue
Ita/56/2017 Of K.v.abdul Azeez v. Commissioner Of Income Tax
High Court · 2017 · Other
—
Common Judgment:(Per Hon'ble Sri Justice C.v.nagarjuna Reddy)Both These Appeals Arise Out Of Common Order Dated 29.11.2004 In Ita v. R.narayanarao (Ap)[1], A Division Bench Of This Court Disposed Of The Appeals Arising Out Of The Subject Assessment Year I.e., 1993-94. The Operative Part Of Th
High Court · 2017 · Allowed
Revenue
On 4 November 2000, The It Officials Searched Thebusiness Premises Of One Mr v. Ita
High Court · 2017 · Dismissed
—
Director Of Income Tax Through: Mr.asheesh Counsel v. Mitsui & Co. Ltd
High Court · 2017 · Dismissed
Assessee
Nokia India Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Shimla v. M/S Shoghi Communication Ltd
High Court · 2017 · Dismissed
Assessee
Varinder Mittal v. Commissioner Of Income Tax (Appeals), Patiala And Another
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax 4 v. Hemalatha Rajan
High Court · 2017 · Dismissed
Assessee
Appella v. Sh. Daljit Singh Sra
High Court · 2017 · Dismissed
—
Commissioner Of Income Taxnon Corporate Ward – 10(2)Chennai v. Shri Gumanmal Jainflat No.a-2, Rain Forestno.57, New
High Court · 2017 · Dismissed
Assessee
Revp v. Principal Commissioner Of Income Tax – I, Raipur
High Court · 2017 · Dismissed
Revenue
Andtax Case v. Principal Commissioner Of Income Tax 1 Raipur, Chhattisgarh ---- Respondent Andtax Case
High Court · 2017 · Dismissed
Revenue
I)Patel R.p.(Dr v. Assistant Commissioner Of
High Court · 2016 · Dismissed
—
Itxa/2336/2013 Of The Commissioner Of Income-Tax (Central), Nagpur v. Premkumar Arjundas Luthra (Huf)
High Court · 2016 · Dismissed
Assessee
Ita/65/2014 Of Rishi Sagar v. Commissioner Of Income Tax, Ludhiana And Another
High Court · 2016 · Dismissed
Revenue
Ita/63/2015 Of Satbir Nijjjer v. Comissioner Of Income Tax (Appeals)
High Court · 2016 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-06 v. Matchless Glass Services Pvt. Ltd
High Court · 2015 · Remanded
—
Aggrieved By The Order Passed By The Cit (A), The Revenue Carriedthe Matter In Appeal To The Itat Which, In The Order Impugned In The Appealbefore Us, Referred v. Central Government[[1]];Cit V.k.ravindranathan Nair[[2]]; The Calcutta High Court In Rajkumar Srimal
High Court · 2015 · Allowed
—
Commissioner Of Income Tax (Central), Gurgaon v. M/S Misty Meadows Pvt. Ltd., New Delhi
High Court · 2015 · Allowed
Revenue
Wta v. Commissioner Of Wealth Tax, Shimla
High Court · 2015 · Dismissed
—
Commissioner Of Income Tax (Central), Gurgaon v. M/S Marigold Merchandise (P) Ltd., New Delhi
High Court · 2015 · Allowed
Revenue
It Was Not Disputed By The Learned Counsel For The Parties Thatquestion No.ii 1S Covered By Our Decision Dated 8.9.2015 In Ita v. M/S Max India Limited)Against The
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax (Central), Gurgaon v. M/S Misty Meadows Pvt. Ltd., New Delhi
High Court · 2015 · Allowed
Revenue
Haryana State Roads And Bridges Development Corporation v. Income Tax Tribunal, Chandigarh And Others
High Court · 2015 · Allowed
Assessee
The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur v. M/S Rana Projects International Ltd., Raipur
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income-Tax, Jalandhar v. M/S Max India Ltd
High Court · 2015 · Allowed
Revenue
Ita/84/2015 Of The Commissioner Of Income Tax , Trichur v. Shri E D Benny
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax Central-Ii v. Divine Infracon Pvt. Ltd
High Court · 2015 · Other
—
Wa/100006/2014 Of Income Tax Officer v. M/S.madeeha Enterprises
High Court · 2015 · Allowed
Revenue
Joint Commissioner Of Income Tax v. Sumit Industries Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
The Tribunal After Going v. Heard Mr.m.swaminathan, Learned Standing Counsel Appearingfor The Revenue And Perused The Materials Placed Before This Court.https://Hcservices.ecourts.gov.in/H
High Court · 2014 · Allowed
—
Heard v. Ppg
High Court · 2014 · Other
—
Commissioner Of Income Tax v. Ephoric Pharmaceuticals Ankleshwar Pvt. Ltd
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax – Iii v. M/S R.r. Holdings Pvt. Ltd. Through None
High Court · 2014 · Other
—
Sinhgad Technical Education Society v. The Assistant Commissioner Of Income Tax & Ors.…
High Court · 2014 · Other
—
Sinhgad Technical Education Society v. The Assistant Commissioner Of Income Tax & Ors.…
High Court · 2014 · Other
—
Commissioner Of Income Tax v. M/S Jayshree Gems & Jewellery
High Court · 2014 · Dismissed
Assessee
T.a./20/2002 Of Sri Sanjay Rungta v. Income Tax Appellate Tribunal
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax Vi v. Pradyuman M Patel....opponent(S
High Court · 2013 · Allowed
Revenue
India Trade Promotion Organisation v. Commissioner Of Income Tax
High Court · 2013 · Other
—
Neesa Leisure Ltd v. Deputy Commissioner Of Income Tax Central Circle 2(2) & 1
High Court · 2013 · Dismissed
Revenue
Rural Electrification Corporation Ltd v. Commissioner Of Income Tax-(Ltu) And Anr
High Court · 2013 · Allowed
Assessee
Xerox Modicorp Ltd v. Deputy Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Commissioner Of Income Tax v. M/S. Ganapati Finance Ltd
High Court · 2012 · Allowed
Revenue
Ita/210/2007 Of The Commissioner Of Income Tax v. Nfis. M.s. International Ltd
High Court · 2012 · Dismissed
Assessee
Ita/147/2007 Of Commissioner Of Income Tax Del v. Iv{/S. M.s. International Ltd
High Court · 2012 · Dismissed
Assessee
Commissioner Of Income Tax v. N4/S. M.s. International Ltd
High Court · 2012 · Dismissed
Assessee
Ita/575/2007 Of The Commissioner Of Income Tax v. Lv{/S. M.s. International Ltd
High Court · 2012 · Dismissed
Assessee
`Honourable Mr.justice v. M. Sahai Honourable Mr.justice N.v. Anjaria`
High Court · 2012 · Dismissed
—
The Commissioner Of Income Tax-18 v. Mr. Selwin Coutinho
High Court · 2012 · Allowed
Revenue
Chandulal C Shah v. Assistant Commissioner Of Income Tax Central Circle - 7
High Court · 2012 · Allowed
Assessee
Sca/10330/2003 Of Instruments And Control Company v. Chief Commissioner Of Income Tax-I
High Court · 2012 · Allowed
Assessee
Sca/9820/2002 Of Bharatbhai B Shah v. Income Tax Officer
High Court · 2012 · Allowed
Assessee
`Honourable Mr.justice v. M. Sahai Honourable Mr.justice N.v. Anjaria`
High Court · 2012 · Other
—
Commissioner Of Income Tax, Udaipur v. Hindustan Zinc Ltd
High Court · 2012 · Dismissed
Assessee
Surbhi Builders And Developers v. Assistat Commissioner Of Income
High Court · 2012 · Other
—
Girnar Investment Ltd v. The Commissioner Of Income Tax 4
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax, Rohtak… v. M/S Dabur Bricks Company…
High Court · 2011 · Other
—
Commissioner Of Income Tax (Central)-I v. Manish Build Well Pvt. Ltd. …
High Court · 2011 · Other
—
Wp/29209/2011 Of Smt. G. Madhuri Kiran v. The Income Tax Officer
High Court · 2011 · Dismissed
Revenue
Wp/21948/2011 Of M/S.satyam Computer Services Limited v. Additional Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S Nahar Spinning Mills Ltd
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax v. Oswal Chemical & Fertilisers Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax (Central)Ludhiana v. M/S. Liberty Shoes Ltd
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Delhi-Viii v. Indian Farmers Fertilizers Co-Op. Ltd
High Court · 2010 · Other
—
The Shahbad Cooperative Sugarmills Ltd, Shahbad v. The Deputy Commissioner Of Income Tax,Karnal
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax (Central), Ludhiana v. M/S Sangrur Vanaspati Mills Ltd
High Court · 2010 · Allowed
Revenue
Haryana Financial Corporation, Chandigarh v. The Commissioner Of Income-Tax, Haryana, Rohtak
High Court · 2010 · Other
—
The Commissioner Of Income-Tax, Jalandhar v. Sh. K.d. Prabhakar (Huf), Phagwara
High Court · 2010 · Other
—
Of Income Tax v. M/S. Jindal Saw Pipes Ltd
High Court · 2010 · Other
—
The Commissioner Of Income-Tax, Patiala v. M/S Punjab Tractors Limited, Mohali
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax-Iii v. Sutlej Industries Ltd
High Court · 2010 · Other
—
Appellantincome Tax Officer, Ward 1, Bhilai v. Respondentssmt. Nirmala Lunia, Durg
High Court · 2010 · Dismissed
Assessee
Ita/1611/2009 Of The South Indian Bank Ltd.,Trichur v. Anjum M.h. Ghaswala, 252 Itr 1 Wherein Constitution Bench Of The Supreme Court Has Held That Interest Under Sections 234B And 234C Is Mandatory In Nature
High Court · 2009 · Dismissed
—
Commissioner Of Income Tax, Faridabad v. M/S Gp International Ltd., Faridabad
High Court · 2009 · Dismissed
Assessee
N.meenakshi v. The Assistant Commissioner Of Income Tax, Business Circle Iii
High Court · 2009 · Allowed
Assessee
Commissioner Of Income Tax, Shimla v. M/S Shree Kangra Steel Pvt. Ltd
High Court · 2009 · Allowed
Revenue
M/Spyramid Saimira Theatre Limited, A Limited Company v. The Commissioner Of Income Tax-Iv
High Court · 2009 · Other
—
The Cit Mumbai v. M/S.tutkuks Restaurant P.ltd
High Court · 2008 · Dismissed
Assessee
Ita/1/2000 Of Himachal Gramin Bank v. Commr.income Tax
High Court · 2008 · Other
—
Ita v. Prakash Nath
High Court · 2008 · Allowed
—
Mr.vishnu Sharma, Advs v. Bhan Textile (P) Limited G-12, South Extension, New Delhi
High Court · 2008 · Allowed
—
Mumbai-400 012 v. The Commissioner Of Income-Tax
High Court · 2008 · Allowed
Assessee
The Commissioner Of Income-Taxpatiala v. Amrik Singh
High Court · 2008 · Other
—
Ita/37/2004 Of Commissioner Of Income Tax v. Shyamal Bhattacharjee
High Court · 2007 · Dismissed
Assessee
The Commissioner Of Income Tax Trichy v. S.subramaniam
High Court · 2007 · Dismissed
Assessee
Wp/21963/2005 Of Andhra Pradesh State Financial Corporation v. Commissioner Of Income Tax (Hyderabad -1)
High Court · 2006 · Allowed
Assessee
Taxap/809/2005 v. Pradyumansinghji Arjunsinhji, Air 1970 (Sc) 1273
High Court · 2005 · Dismissed
—
Commissioner Of Income-Tax, Madurai v. M/S. Southern Roadways Ltd., Lakshmi Building, Kochadai, Madurai 625 016
High Court · 2003 · Other
—
Commissioner Of Income Tax v. Vishwajit M Mehta
High Court · 2001 · Other
—
Commissioner Of Income-Tax v. Saraspur Mills Ltd
High Court · 2001 · Other
—
Surat People's Co Operative Bank Ltd v. Commissioner Of Income Tax (Appeals-I
High Court · 2000 · Allowed
Assessee
N.r Paper & Board Limited & Ors v. Dy. Commissioner Of Income Tax
High Court · 1998 · Other
—
Commissioner Of Income Tax v. Pp Engineering Work
High Court · Other
—

Key issues litigated under Section 250

Section 250 case law — FAQs

What does Section 250 of the Income-tax Act deal with?
Section 250 relates to CIT(A) Appeal Procedure. This page collects 267 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 250.
How many case laws are available on Section 250?
EaseValue has indexed 267 income-tax judgments citing Section 250 — each with parties, citation, court, year, outcome and the full order text.
How can Section 250 judgments help my case?
They show how courts have decided Section 250 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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