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Income-tax Act · Case Law

Section 251 Income Tax Case Law — CIT(A) Powers

Browse 95 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 251 (CIT(A) Powers) 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 251 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 251 (showing 95 of 95)

Income Tax Department, Ministry Of Finance, New Delhi v. Verification Unit
High Court · 2025 · Other
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The Income Tax Officer, Dcit, Circle v. Shankar Lall Goenka
High Court · 2025 · Allowed
Revenue
Wpa 640 Of 2025 Arun Kumar Bose v. Income Tax Officer, Ward-1(1), Siliguri & Ors
High Court · 2025 · Allowed
Assessee
Vedansh Traders Private Limited v. Income Tax Officer, Ward - 13/1, Kolkata
High Court · 2025 · Allowed
Assessee
Cwjc/7018/2024 Of Bihar Industrial Area Development Authority v. The Deputy Commissioner/ Assistant Commissioner, Exemption Circle, Income Tax Deptt., Patna
High Court · 2024 · Remanded
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M /S Ge Capital European Treasury Services Limited v. Deputy Commissioner Of Income Tax, Circle International Taxation 1 3 1, New Delhi & Ors
High Court · 2024 · Other
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v. The Central Board Of Income Tax
High Court · 2024 · Allowed
Assessee
M/S Fresh Pet Private Limited v. Principal Commissioner
High Court · 2024 · Other
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Ward 62(1), Delhi v. Sukhpreet Singh Chopra Through
High Court · 2024 · Other
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Pt Bukaka Teknik Utama v. Commissioner Of Income Tax (It), Delhi - 2
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Taxcentral 1No v. M/S.lalitha Jewellery Mart P Ltdno
High Court · 2024 · Dismissed
Assessee
Sivan Ramesh v. The Assistant Commissioner Of Income Tax,Central Circle
High Court · 2023 · Allowed
Assessee
Vengikkal, Tiruvannamalai - 606 604 v. Income Tax Officer,Tds Ward, Vellore,Vellore-Income Tax Office
High Court · 2023 · Other
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Sateesh Kumar v. Income Tax Officer Ward-28(5), Delhi & Ors
High Court · 2023 · Other
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Itat/147/2023 Ia No: Ga/1/2023 Arun Kumar Bose v. Income Tax Officer, Ward-1(1), Siliguri
High Court · 2023 · Allowed
Assessee
Mr. D.k. Dwibedi, Advocate v. Principal Chief Commissioner Of Income Tax And Others
High Court · 2023 · Other
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Prakash Lal Khandelwal v. The Commissioner Of Income Tax, Ranchi
High Court · 2023 · Dismissed
Revenue
Itta/58/2002 Of M/S Vaibhav v. Joint Comm. Of Income Tax Range 3 Hyd
High Court · 2022 · Allowed
Assessee
Neutral Citation No: 2022/Dhc/003682 v. J U D G M E N T
High Court · 2022 · Dismissed
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Ita/70/2018 Principal Commissioner Of Income Tax, Central-I, Kolkata v. M/S. Binani Industries Limited
High Court · 2022 · Allowed
Revenue
By Shri v. Chandrashekar, Advocate For Shri. M. Lava, Advocate
High Court · 2022 · Allowed
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Sunil Jain v. Income Tax Department Through National Faceless Assessment Centre, Delhi And Anr
High Court · 2022 · Dismissed
Revenue
Mr.r.p. Kar, Advocate v. Principal Chief Commissioner, Income Tax, Bhubaneswar And Others
High Court · 2022 · Other
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Tca/1187/2009 Of Dr K Chandrasekaran v. Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp/20040/2019 Of Wipro Limited v. The Joint Commissioner Of Income Tax
High Court · 2021 · Partly Allowed
Partly
M/S Delphi-Tvs Diesel Systems Limited v. Ito (Osd) / Secretary Dispute Resolution Panel
High Court · 2021 · Other
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M/S.vijay Cements,Rep. By Its v. The Assistant Commissioner Of Income Tax,Central Circle
High Court · 2021 · Allowed
Assessee
Wp/5974/2005 Of S.ravinder v. The Commissioner Of Income Tax-Iv
High Court · 2021 · Allowed
Assessee
M/S. Hariom Smelters Private Limited, Jamshedpur… v. Union Of India
High Court · 2020 · Allowed
Assessee
M/S.redington Distribution Pvt. Ltd v. Deputy Commissioner Of Income Tax, International Taxation Circle-2(1), Chennai Room
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S Nahar Spinning Mills Ltd.5/%1./%
High Court · 2020 · Allowed
Revenue
Itxa/1330/2017 Of Pr. Commissioner Of Income Tax-13, Mumbai v. Rishabhdev Technocable Ltd
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax, Surat 3 v. Ghanshyam Dungarbhai Sutaria
High Court · 2020 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Gurgaon v. M/S Motorola India Private Ltd
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Gurgaon v. M/S Motorola India Private Ltd
High Court · 2019 · Dismissed
Assessee
M/S Siddharth Export v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Wp(C)/24999/2019 Of Kallettumkara Service Co-Operative Bank Limited v. The Income Tax Officer
High Court · 2019 · Other
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The Principal Commissioner Of Income Tax 2 v. Komal Amin Exports Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Iapl/284/2017 Of Principal Commissioner Of Income-Tax Meerut v. M/S Meerut Roller Flour Mills P Ltd
High Court · 2019 · Allowed
Revenue
M/S.t.c.v.engineering Pvt.ltd v. Assistant Commissioner Of Income Tax, Central Circle Ii (2), Chennai – 34
High Court · 2018 · Dismissed
Revenue
Mr.pallavarajha v. Principal Commissioner Of Income-Tax-Vi, 121, Uthamar Gandhi Salai, Nungambakkam, Chennai 600 034
High Court · 2018 · Allowed
Assessee
Ita/56/2017 Of K.v.abdul Azeez v. Commissioner Of Income Tax
High Court · 2017 · Other
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Ita/881/2009 Of The Commissioner Of Income Tax,Thrissur v. Shri.b.p.sherafudin, Gazala Inn.sultanpe
High Court · 2017 · Dismissed
Assessee
C. Anitha v. The Commissioner Of Income Tax- Appeals – 2 121 Mg Road, Nungambakkam, Chennai – 600 034
High Court · 2017 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. Assistant Registrar(Cs Iv
High Court · 2017 · Dismissed
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The Commissioner Of Income Tax,Chennai v. M/S.abhinitha Foundation Pvt Ltd.new
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax,Salem v. M/S.k.p.r. & Company
High Court · 2017 · Dismissed
Assessee
Silvar Oak, C-4, Sawai Jaisingh High-Way, Jaipur v. The Commissioner Of Income Tax-I, Ncrb, Statute Circle, Jaipur
High Court · 2017 · Allowed
Assessee
I)Patel R.p.(Dr v. Assistant Commissioner Of
High Court · 2016 · Dismissed
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Ita/433/2010 Of Commissioner Of Income Tax-Iii v. M/S Hassan Hajee & Co
High Court · 2016 · Allowed
Revenue
Megatrends Increpresented By Its Mrs.mita Kalpesh Patel66, Flat v. The Commissioner Of Income Tax, Appeals-4
High Court · 2016 · Other
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Itxa/2336/2013 Of The Commissioner Of Income-Tax (Central), Nagpur v. Premkumar Arjundas Luthra (Huf)
High Court · 2016 · Dismissed
Assessee
Ita/432/2010 Of Commissioner Of Income Tax Iii v. M/S Hassan Hajee & Co
High Court · 2016 · Allowed
Revenue
Ita/158/2005 Of Comnr.of Incometax v. Katapani
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
Ita/450/2009 Of The Commissioner Of Income Tax v. Hassan Hajee & Co
High Court · 2015 · Allowed
Revenue
M/S B.j. Services Company Middle East Limited .…… v. Assistant Commissioner Of Income Tax, (O.s.d.) Range-1,Dehradun ………
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax, Faridabad v. Sanjay Kumar
High Court · 2014 · Allowed
Revenue
Itta/321/2003 Of Mr.y.brahmiah v. The Income Tax Officer
High Court · 2014 · Dismissed
Revenue
Wp/17037/2014 Of M/S Remco (Bhel) House Building Co-Operative v. The Income Tax Officer (Tds)
High Court · 2014 · Other
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Ita/434/2013 Of The Commissioner Of Income Tax v. Chief Electrical Inspector
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax (Central), Kanpur v. Surjit Singh & Sons (Huf
High Court · 2013 · Other
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Commissioner Of Income Tax Vi v. Pradyuman M Patel....opponent(S
High Court · 2013 · Allowed
Revenue
Asha Singh v. The Comissioner Of Income Tax
High Court · 2013 · Dismissed
Revenue
Om Enterprises v. The Commissioner Of Income Tax, Dhanbad
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax, Udaipur v. Hindustan Zinc Ltd
High Court · 2012 · Dismissed
Assessee
Commissioner Of Income Tax (Central)-I v. Manish Build Well Pvt. Ltd. …
High Court · 2011 · Other
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Wp/1765/2011 Of Icici Bank Ltd v. Dy. Commissionr Of Income Tax Circle3(1) And Anr
High Court · 2011 · Allowed
Assessee
The Commissioner Of Income Tax-Ii v. Mahavir Irrigation Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
Citi Financial Consumer Finance India Ltd v. Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax v. Sh. Baldev Raj Mehra
High Court · 2011 · Allowed
Revenue
Income-Tax Appeal v. Income Tax Officer, Ward-I, Sonepat (Haryana
High Court · 2010 · Dismissed
—
Aggarwal Engineering Co v. Assistant Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
Appellant v. M/S John Tinson & Com (P) Ltd
High Court · 2010 · Other
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Itta/67/2000 Of S.a Raheem v. The Commissioner Income Tax Guntur
High Court · 2010 · Allowed
Assessee
Itta/5/2001 Of Sri Md. Quit Ali Nellore v. The Commissioner Of Income Tax Guntur
High Court · 2010 · Allowed
Assessee
M/S Andritz Hydro Pvt. Ltd v. Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
The Commissioner Of Income Tax-Vi v. M/S. Cebon Apparels Pvt. Ltd
High Court · 2010 · Other
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Having Their Office At 114,Ravivar Peth, Pune-411 002 v. Additional Commissioner Of Income Tax, Central Range-1, Pune & Anr
High Court · 2010 · Other
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Shri Rajeev Shrivastava, Standing Counsel With Ms v. O^rder
High Court · 2010 · Allowed
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Ita/587/2009 Of The Commissioner Of Income Tax,Trichur v. Shri.paul John,Delicious Cashew Co
High Court · 2010 · Dismissed
Assessee
Ramachandran Nair, J v. A. Sanyasi Rao, 219Itr 330 (Sc
High Court · 2009 · Dismissed
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The Commissioner Of Income Tax I, Chandigarh v. M/S Torque Pharmaceuticals Pvt. Limited, Chandigarh
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax, Shimla v. M/S Shree Kangra Steel Pvt. Ltd
High Court · 2009 · Allowed
Revenue
Ms. D v. Oral Judgment
High Court · 2009 · Dismissed
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The Commissioner Of Income-Tax, Amritsar v. M/S Lal Woollen & Silk Mills Pvt. Ltd., Amritsar
High Court · 2009 · Other
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Itr v. Smt.madhu Patani,Ekm
High Court · 2008 · Allowed
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Ita/1/2000 Of Himachal Gramin Bank v. Commr.income Tax
High Court · 2008 · Other
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Income Tax Appeal v. Hindustan Zinc Ltd. , Udaipur
High Court · 2008 · Dismissed
Assessee
Itr/116/1996 Of Saheli Synthetsics Pvt.ltd v. Commissioner Of Income Tax
High Court · 2008 · Other
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Commissioner Of Income Tax Chennai v. Lotte India Corporation Ltd., (Formerly Parrys Confectionery Ltd)
High Court · 2006 · Allowed
Revenue
Taxap/809/2005 v. Pradyumansinghji Arjunsinhji, Air 1970 (Sc) 1273
High Court · 2005 · Dismissed
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Punjalal L. Shah (Huf v. Commissioner Of Income-Tax
High Court · 2000 · Other
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Commissioner Of Income Tax v. Panna Knitting Industries
High Court · 2000 · Other
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N.r Paper & Board Limited & Ors v. Dy. Commissioner Of Income Tax
High Court · 1998 · Other
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Key issues litigated under Section 251

Section 251 case law — FAQs

What does Section 251 of the Income-tax Act deal with?
Section 251 relates to CIT(A) Powers. This page collects 95 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 251.
How many case laws are available on Section 251?
EaseValue has indexed 95 income-tax judgments citing Section 251 — each with parties, citation, court, year, outcome and the full order text.
How can Section 251 judgments help my case?
They show how courts have decided Section 251 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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