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Income-tax Act · Case Law

Section 253 Income Tax Case Law — Appeal to ITAT

Browse 360 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 253 (Appeal to ITAT) 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 253 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 253 (showing 300 of 360)

Mandyala Govindu & Co v. Commissioner Of Income Tax, Andhra Pradesh
Supreme Court · 1975 · [1976] 2 S.C.R. 131 · Dismissed
Revenue
Commissioner Of Income Tax (Exemptions) Delhi v. Kameswar Raohon'ble Mr. Justice Vinod Kumar
High Court · 2025 · Other
—
In View Of The Above As Well As The Judgements Of The Apex Courtin United Bank Of India v. Digitally Signed By :- Amit Kumar Mishra High Court Of Judicature At Allahabad
High Court · 2025 · Dismissed
—
Rajalingam Nagarathinam v. The Principal Commissioner Of Income Tax, Madurai-Annexe Building, V P Rathinasamy Nadar Road, Cr Building, Bibikulam, Madurai –
High Court · 2025 · Other
—
Shyam Century Ferrous Ltd., A Company Incorporated Under The Companies Act, 1956 And v. Assistant Commissioner Of Income Tax
High Court · 2025 · Other
—
Chhattisgarh Rajya Open School Madhyamik Sikshamandal, Pension Bada, Raipur, Chhattisgarh 492-001 v. The Deputy Commissioner Of Income Tax, Exemptioncircle, Raipur, Chhattisgarh
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
—
Parish Council Church Of Sts Peter And Paulrep. By Its Presidentkadiapattinam, Kanyakumari,Tamil Nadu – v. The Commissioner Of Income Tax Exemptions, Income Tax Department
High Court · 2025 · Other
—
Shakila Banu v. The Income Tax Officer,Ward 1(2), Tiruchirappalli
High Court · 2025 · Dismissed
Revenue
Cwjc/12620/2023 Of M/S Krishna Seeds v. The Income Tax Appellate Tribunal Patna Bench, Patna, 5Th Floor, Central Revenue Building (Annexe) Beer Chand Patel Path, Patna
High Court · 2025 · Allowed
Assessee
Shrivastava Associates v. Income Tax Officer, Ward-3(1), Raipur, Chhattisgarh
High Court · 2025 · Allowed
Assessee
Tvl.chandro Process v. The Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Wpt v. National Faceless Assessment Center, Income Tax Department,Ministry Of Finance, Delhi
High Court · 2025 · Allowed
Assessee
M/S Deluxe Enterprises Income Tax Officer v. Cwp
High Court · 2025 · Other
—
Kamal Kumar Kothari, Son Of Shri Bhanwar Singh Kothari, Agedabout 64 Years, Resident Of 501, Panchratna Building, M.s.b. Karasta, Johri Bazar, Jaipur v. Joint Commissioner Of Income Tax, Central Circle, Jaipur,New Central Revenue Building, Bhagwan Dass Road,Statue Circle, Jaipurnew Central Revenue Building, Bhag
High Court · 2024 · Dismissed
Revenue
Kamal Kumar Kothari Son Of Shri Bhanwar Singh Kothari, Agedabout 64 Years, Resident Of 501, Panchratna Building, M.s.b. Karasta, Johri Bazar, Jaipur v. Joint Commissioner Of Income Tax, Central Circle, Jaipur,New Central Revenue Building, Bhagwan Dass Road,Statue Circle, Jaipurnew Central Revenue Building, Bhag
High Court · 2024 · Dismissed
Revenue
Sipura Developers Pvt Ltd v. Pr. Commissioner Of Income Tax 7
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax v. M/S Mahavir Ashok Enterprises Pvt. Ltd., Halwai Line, Sadar Bazar,Raipur, District Raipur, Chhattisgarh
High Court · 2024 · Dismissed
Assessee
Chhattisgarh State Minor Forest Produce (Trading And Development) Co-Operative Federation Limited, Raipur, District Raipur (C.g v. Pr. Commissioner Of Income Tax-1, Raipur (C.g
High Court · 2024 · Allowed
Assessee
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
Comfy Shoe Makers Private Limitedno.295, Sidco Industrial Estateambattur, Chennai 600 098 v. The Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Sidharth Co-Operative Credit & Thrift Society Limited Nayapara Tirudhi, Durg 490 020 (C.g.) v. The Income Tax Officer, Ward 2(1), Bhilai (C.g
High Court · 2024 · Allowed
Assessee
Pt Bukaka Teknik Utama v. Commissioner Of Income Tax (It), Delhi - 2
High Court · 2024 · Allowed
Assessee
Suresh Patel v. Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
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
Gopal Krishna Sahu v. The Income Tax Officer, Ward Kanker, Government Of India, Ministryof Finance, Income Tax Department, Office Of Income Tax Officer,Ward Kanker, Chhattisgarh. Of
High Court · 2024 · Allowed
Assessee
Shri Bachhraj Bamalwa v. Shampa Dutt (Paul), J
High Court · 2024 · Dismissed
—
Principal Commissioner Of Income Tax-04 v. M/S Microsoft India (R And D) Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Murli Kumar Agrawal (Huf) v. Assistant Commissioner Of Income Tax, Circle 1(1) Circle (1), Raipur,District : Raipur, Chhattisgarh Assistant Commissioner Of Income Tax, Circle 1(1) Circle (1
High Court · 2024 · Allowed
Assessee
M/S. Sevensea Vincom Private Limited v. The Principal Commissioner Of Income Tax, Central Circle, District-Ranchi Circle, District-Ranchi
High Court · 2023 · Allowed
Assessee
M/S. Everest Education Society v. Assistant Commissioner Of Income Tax,Exemption Circle, Aurangabad
High Court · 2023 · Dismissed
Revenue
Wp(C)/31648/2023 Of Kadavalloor Service Co-Operative Bank Ltd v. The Income Tax Officer
High Court · 2023 · Other
—
Wp(C) v. Wp(C)
High Court · 2023 · Other
—
Wp/52852/2019 Of M/S Ambica Sales Corporation v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp/13953/2020 Of United Spirits Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Tds)- 1 v. Hindustan Coca Cola Beverages
High Court · 2023 · Other
—
Wtax/1530/2022 Of Jameer Ahmed v. Commissioner Of Income Tax Another
High Court · 2022 · Dismissed
Revenue
Ita/1/2022 Of Sahyadri Agencies Limited v. The Principal Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Hunger Heroes v. Commissioner Of Income Tax (Exemption), Delhi
High Court · 2022 · Other
—
Ita/427/2018 Of Flextronics Technologies (India) Private Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. The Madras Medical Mission4A Dr.j.jayalalitha Nagarmuggappair, Chennai 600 037
High Court · 2022 · Other
—
Wtax/746/2022 Of Anuradha Wadhwa v. The Pr Commissioner Of Income Tax And 2 Others
High Court · 2022 · Dismissed
Revenue
M/S.texmo Precision Castings Uk Ltd.,Level v. The Commissioner Of Income Tax, International Taxation, 4[Th] Floor, Bsnl Building (Tower 1)
High Court · 2022 · Dismissed
Revenue
M/S. Rajrath Merchants Private Limited v. Union Of India
High Court · 2022 · Dismissed
Revenue
R/Special Civil Application v. Income Tax Officer Ward 9(1
High Court · 2022 · Other
—
Amadeus It Group Sa (Earlier Amadeusglobal Travel Distribution Sa v. Assistant Commissionerof Income Tax & Ors
High Court · 2021 · Allowed
Assessee
Ita/248/2019 Of The Principal Commisstioner Of Income Tax v. Appollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
Cognizant Technology Solutions India Pvt., Ltd v. The Income Tax Appellate Tribunal -'B' Bench
High Court · 2021 · Other
—
Cooperative Rabobank U A,20[Th] Floor, Tower A, Peninsula Business Park, Senapati Bapat Marg, Lower Parel (West),Mumbai – 400 013.… v. Commissioner Of Income Tax (It),Mumbai-2, Having His Office At17[Th] Floor, Air India Building,Nariman Point, Mumbai – 400 021
High Court · 2021 · Allowed
Assessee
Panaji, Goa.… v. M/S. The Quepem Urban Co-Operative
High Court · 2021 · Other
—
Shri A. N. Dyaneswaran v. The Commissioner Of Income Tax, Central Circle, Ii(4), Ayyakar Bhavan
High Court · 2021 · Allowed
Assessee
Tiswadi, Goa v. The Commissioner Of Income Tax
High Court · 2021 · Other
—
Ms. Nazia Wani, Adv v. Union Of India And Ors
High Court · 2021 · Dismissed
—
M/S. Advantage Strategic Consulting Pvt. Ltd v. The Principal Commissioner Of Income Tax, Central – 2, Room
High Court · 2020 · Dismissed
Revenue
Tax Appeal v. M/S. Md Waddar And Co
High Court · 2020 · Other
—
Wtax/253/2020 Of Devendra Kumar v. Commissioner Of Income Tax (Appeals) And Another
High Court · 2020 · Dismissed
Revenue
Ita/5/2013 Of Crescent Control Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Sanjay Sawhney v. Principal Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Wp/6019/2020 Of Sampoorna Samiti v. Commissioner Of Income Tax Exemption
High Court · 2020 · Other
—
Wp(C)/33731/2019 Of Umayanalloor Service Co Operative Bank v. The Income Tax Appellate Authority
High Court · 2019 · Other
—
Shri Nitin Raj Jain v. The Income Tax Officer, Ward -6(1), Jaipur. New Central Revenuebuilding, Statue Circle, C-Scheme, Jaipur
High Court · 2019 · Dismissed
Revenue
Wa/2049/2019 Of P.v.thomas v. The Commissioner Of Income Tax (Appeals)
High Court · 2019 · Dismissed
Revenue
Tca/395/2012 Of Commissioner Of Income Tax v. K.k.venkatanarasimmalu
High Court · 2019 · Dismissed
Assessee
Ge Energy Parts Inc v. The Deputy Commissioner Of Income-Tax & Anr
High Court · 2019 · Allowed
Assessee
Tca/601/2011 Of Commissioner Ofincome Tax-I v. M/S Chettinad Cement Corpn Ltd
High Court · 2019 · Dismissed
Assessee
Wp/11648/2019 Of S.ajit Kumar v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Commissioner Of Income Tax v. John Geevargese
High Court · 2019 · Other
—
Samir Saha v. The Commissioner Of Income Tax (Appeals) And 2 Ors. Shillong, Aayakar Bhavan, M.g.road, Shillong
High Court · 2019 · Other
—
Ita/27/2004 Of Commnr.of Income Tax v. Nicco Industries Ltd
High Court · 2019 · Dismissed
Assessee
Ita/44/2014 Of Dr.damodar Rout v. Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Director Income Tax International Taxation v. M/S Hyundai Heavy Industries Co. Ltd
High Court · 2019 · Allowed
Revenue
Ita/1075/2009 Of The Commissioner Of Income Tax v. Appollo Tyres Ltd
High Court · 2019 · Dismissed
Assessee
Ita/84/2011 Of Comnr.of Income Tax v. O.f.d.co.ltd
High Court · 2019 · Dismissed
Assessee
Wp(C)/39333/2018 Of P.v.thomas v. The Commissioner Of Income Tax (Appeals)
High Court · 2019 · Other
—
Mr. Asheesh Jain, Sr. Standing Counsel With Mr. Sanjay Kumar, Jr. Standing Counsel Along With Mr. Dushyant Sarna, Adv. For Itd v. N.r. Portfolio Pvt. Ltd. Through
High Court · 2019 · Allowed
—
Ita/69/2006 Of Comnr.of Income Tax v. Bbsr Stock Exchange
High Court · 2019 · Dismissed
Assessee
Ita/70/2006 Of Comnr.of Incometax v. B.b.s.r,Stock Exchan
High Court · 2019 · Dismissed
Assessee
Atikur Rahman v. Union Of India And 3 Ors. Rep. By Finance Deptt. (Income Tax Bhavan), New Delhi
High Court · 2019 · Dismissed
Revenue
Whether On The Facts And Circumstances Of The Case Thehon'ble Itat Was Justified In Relying The Judgements In The Caseof Cit v. Of The Assessment Was Already In Existence On Account Ofincriminating Material Collected As A Result Of Search?
High Court · 2019 · Dismissed
Assessee
Ita/133/2012 Of Parisons Roller Flour Mills Pvt.ltd v. Commissioner Of Income Tax
High Court · 2019 · Other
—
Ta/47/2002 Of Commnr.of Income Tax v. Rollex Paints
High Court · 2019 · Dismissed
Assessee
Ita/44/2013 Of Comnr.of Income Tax v. Sanjeeb Ku.bala
High Court · 2019 · Dismissed
Assessee
Ita/53/2013 Of Comnr.of Income Tax v. Niranjan Pati
High Court · 2019 · Dismissed
Assessee
Ita/26/2015 Of Commnr.of Income Tax v. Anamika Sharma
High Court · 2019 · Dismissed
Assessee
Ita/139/2006 Of Commnr.of Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/73/2006 Of Comnr.of Income Tax v. Barabati Properties
High Court · 2019 · Dismissed
Assessee
Ita/5/2015 Of Commissioner Of Income Tax v. Bikash Ku.agarwal
High Court · 2019 · Dismissed
Assessee
Ita/82/2013 Of Comnr.of Income Tax v. Dinesh Ch.khimji Nan
High Court · 2019 · Dismissed
Assessee
Ita/164/2011 Of Comnr.,Of Income Tax v. M/S.om Road Carriers
High Court · 2019 · Dismissed
Assessee
Ita/125/2013 Of Comnr.of Income Tax v. Arss Infrastructure
High Court · 2019 · Dismissed
Assessee
Ita/93/2008 Of Commnr. Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/61/2015 Of Principal Commissioner Of Income Tax v. Rabindra Pratap Ray
High Court · 2018 · Dismissed
Assessee
Ita/57/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/15/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/116/2013 Of Comnr.of Income Tax v. Diwan Chand Garg
High Court · 2018 · Dismissed
Assessee
Ita/55/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/10/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/60/2015 Of Principal Commissioner Of Income Tax v. M/S.agarwalla Transport Corpn
High Court · 2018 · Dismissed
Assessee
Ita/58/2013 Of Comnr.of Income Tax v. Jagannath Cotton Gin
High Court · 2018 · Dismissed
Assessee
Ita/16/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/109/2013 Of Comnr.of Income Tax v. Agarwal Transport Co
High Court · 2018 · Dismissed
Assessee
Ita/38/2015 Of Principal Commissioner Of Income Tax v. Leela Jain
High Court · 2018 · Dismissed
Assessee
Ita/14/2014 Of Comnr.of Income Tax v. Maa Uttarayani Rolle
High Court · 2018 · Dismissed
Assessee
Ita/34/2015 Of Commissioner Of Income Tax v. Bhaskar Dash
High Court · 2018 · Dismissed
Assessee
Ita/54/2015 Of Commissioner Of Income Taxtds v. M/S.hcil Adhikaryajv
High Court · 2018 · Dismissed
Assessee
Ita/9/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/3/2014 Of Comnr.of Income Tax v. Orissa Sponge Iron
High Court · 2018 · Dismissed
Assessee
Ita/111/2013 Of Comnr.of Income Tax v. Pasupati Feeds
High Court · 2018 · Dismissed
Assessee
Ita/71/2011 Of Commr.of Income Tax v. Sanjay Memorial Inst
High Court · 2018 · Dismissed
Assessee
Ita/23/2015 Of Commnr.of Income Tax v. Ranjit Ku.badajena
High Court · 2018 · Dismissed
Assessee
Ita/23/2014 Of Commnr.of Income Tax v. Harshad Rai Mehta
High Court · 2018 · Dismissed
Assessee
Ita/104/2013 Of Comnr.of Income Tax v. Bharati Parhi
High Court · 2018 · Dismissed
Assessee
Ita/37/2015 Of Principal Commissioner Of Income Tax v. M/S.ridhi Sidhi Trade And Services Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/108/2013 Of Comnr.of Income Tax v. Babish Prusty
High Court · 2018 · Dismissed
Assessee
Ita/64/2015 Of Commissioner Of Income Tax,Cuttack v. M/S.ram Gopal Agrotech Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/6/2012 Of Comnr.,Of Income Tax v. Falcon Real Estate
High Court · 2018 · Dismissed
Assessee
Ita/19/2018 Of Principal Commissioner Of Incomed Tax-I v. Bhabani Charan Rath
High Court · 2018 · Dismissed
Assessee
Ita/3/2012 Of Comnr.,Of Income Tax v. N.m.lok Kalyan Trust
High Court · 2018 · Dismissed
Assessee
Ta/39/2002 Of Commnr.of Income Tax v. East Coast Breweries
High Court · 2018 · Dismissed
Assessee
Ita/54/2018 Of Commissioner Of Income Tax v. Indo Swedish Rhematology Foundation
High Court · 2018 · Dismissed
Assessee
Ita/63/2018 Of Principal Commissioner Of Income Tax-1 v. Aska Co-Operative Central Banbk Ltd
High Court · 2018 · Dismissed
Assessee
Ita/7/2018 Of Principal Commissioner Of Income Tax v. Indrani Patnaik
High Court · 2018 · Dismissed
Assessee
Ita/24/2017 Of Principal Commissioner Of Income Tax v. M/S.jagannath Construction
High Court · 2018 · Dismissed
Assessee
Ita/44/2017 Of Principal Commissioner Of Income Tax v. M/S.hcil Adhikarya Arss Jv
High Court · 2018 · Dismissed
Assessee
Ita/63/2017 Of Principal Commissioner Of Income Tax v. Arss Infrastructure
High Court · 2018 · Dismissed
Assessee
Ita/55/2017 Of Principal Commissioner Of Income Tax v. M/S.maa Baghei Construction Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/66/2017 Of Principal, Commissioner Of Income Tax,Bhubaneswar v. Arss Infrastructure Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/64/2017 Of Principal Commissioner Of Income Tax v. Arss Infrastructure
High Court · 2018 · Dismissed
Assessee
Ita/70/2017 Of Principal Commissioner Of Income Tax v. Nilachal Carbometalick Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/75/2017 Of Principal Commissioner Of Income Tax,Ayakar Bhawan v. Neeelachal Gramya Bank
High Court · 2018 · Dismissed
Assessee
Ita/40/2013 Of Comnr.of Income Tax v. Kalinga Institute
High Court · 2018 · Dismissed
Assessee
Ita/54/2017 Of Principal Commissioner Of Income Tax v. M/S.idcol,Kalinga Iron Works Ltd
High Court · 2018 · Dismissed
Assessee
Ita/9/2013 Of Comnr.of Income Tax v. Girish Ch.nayak
High Court · 2018 · Dismissed
Assessee
Ita/62/2013 Of Comnr.of Income Tax v. Orissa Mining Corp
High Court · 2018 · Dismissed
Assessee
Ita/66/2013 Of Comnr.of Income Tax v. Orissa Computer Acad
High Court · 2018 · Dismissed
Assessee
Ita/102/2013 Of Comnr.of Income Tax v. B.b.c.c.co-Op.bank
High Court · 2018 · Dismissed
Assessee
Ita/71/2013 Of Comnr.of Income Tax v. Achyuta N.bakshi
High Court · 2018 · Dismissed
Assessee
Ita/4/2007 Of Comnr.of Incometax v. Bhbaneswar Club Ltd
High Court · 2018 · Dismissed
Assessee
Ita/41/2013 Of Comnr.of Income Tax v. Kalinga Reliefandchari
High Court · 2018 · Dismissed
Assessee
Ita/102/2012 Of Comnr.,Of Income Tax v. Sri Durga Condev Pvt
High Court · 2018 · Dismissed
Assessee
Ita/121/2013 Of Comnr.of Income Tax v. Neelachal Ispat Niga
High Court · 2018 · Dismissed
Assessee
Ita/12/2014 Of Commnr.of Income Tax v. Meraj Yusha
High Court · 2018 · Dismissed
Assessee
Ita/98/2012 Of Comnr.,Of Income Tax v. Kalinga Mining Corpo
High Court · 2018 · Dismissed
Assessee
Ita/22/2016 Of Principal Commnr.lf Income Tax v. M/S.falcon Real Estates Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Director Of Income Tax (International Taxation v. M/S Samsung Heavy Industries Co
High Court · 2018 · Allowed
Revenue
Ita/55/2015 Of Principal Commissioner Of Income Tax v. Indrani Pattnaik
High Court · 2018 · Dismissed
Assessee
Ita/10/2015 Of Commissioner Of Income Tax v. M/S.orissa Power Generation Corpn.ltd
High Court · 2018 · Dismissed
Assessee
Ita/78/2011 Of Comnr.of Income Tax v. K.z.k.developers
High Court · 2018 · Dismissed
Assessee
Ita/75/2006 Of Comnr.of Income Tax v. Motilal Ray
High Court · 2018 · Dismissed
Assessee
Ita/91/2008 Of Commnr. Income Tax v. I.d.c.orissa Ltd
High Court · 2018 · Dismissed
Assessee
Ita/89/2008 Of Commnr.of Income Tax v. Mangalam Timber
High Court · 2018 · Dismissed
Assessee
Ita/21/2012 Of Comnr.,Of Income Tax v. Diwan Chand Garg
High Court · 2018 · Dismissed
Assessee
Ita/83/2012 Of Comnr.of Income Tax v. Orissa Computer Acad
High Court · 2018 · Dismissed
Assessee
Ita/33/2012 Of Comnr.,Of Income Tax v. Nasib Singh
High Court · 2018 · Dismissed
Assessee
Ita/112/2005 Of Commnr.of Income Tax v. M/S.l.n.exports
High Court · 2018 · Dismissed
Assessee
Ita/60/2011 Of Comm.of Income Tax v. Maruti Estateindp
High Court · 2018 · Dismissed
Assessee
Ita/1/2007 Of Comnr.of Incometax v. E.ch.krishnamurty
High Court · 2018 · Dismissed
Assessee
Ita/15/2007 Of Comnr.of Income Tax v. Nishamani Sahu
High Court · 2018 · Dismissed
Assessee
Ita/21/2007 Of Comnr.of Incometax v. Ancha Enterprises
High Court · 2018 · Dismissed
Assessee
Ita/245/2004 Of Comnr.of Incometax v. D.d.builder P.ltd
High Court · 2018 · Dismissed
Assessee
Ita/96/2005 Of Commnr.of Income Tax v. Asha Devi Agrawal
High Court · 2018 · Dismissed
Assessee
Ita/124/2011 Of Comnr.,Of Income Tax v. Basanti Mohanty
High Court · 2018 · Dismissed
Assessee
Ita/25/2007 Of Comnr.of Incometax v. Nalco
High Court · 2018 · Dismissed
Assessee
Ita/76/2006 Of Comnr.of Income Tax v. D.d.builders Ltd
High Court · 2018 · Dismissed
Assessee
Ita/52/2006 Of Comnr.of Incometax v. Orissa Order Supplie
High Court · 2018 · Dismissed
Assessee
Ita/126/2011 Of Comnr.,Of Income Tax v. Karunakar Mohanty
High Court · 2018 · Dismissed
Assessee
Ita/168/2011 Of Comnr.,Of Income Tax v. Orissa Mining Co.ltd
High Court · 2018 · Dismissed
Assessee
Ta/4/2001 Of Commnr.of Income Tax v. M/S.jagannath Pmtrs
High Court · 2018 · Dismissed
Assessee
Ta/11/2001 Of Comnr. Of Income Tax v. Sidhartha Palo
High Court · 2018 · Dismissed
Assessee
Ta/7/2002 Of Commnr.of Income Tax v. Orissa Stevedors
High Court · 2018 · Dismissed
Assessee
Ta/13/2001 Of Comnr.of Income Tax v. Sushil Kumar Sethia
High Court · 2018 · Dismissed
Assessee
Ta/16/2001 Of Comnr.of Income Tax v. Smt.sadhana Dalmia
High Court · 2018 · Dismissed
Assessee
Shri C.mohan v. The Assistant Commissioner Of Income-Tax,Company Circle-Ii(2)
High Court · 2018 · Dismissed
Revenue
Ita/68/2012 Of Comnr.of Income Tax v. S.j.charitable Trust
High Court · 2018 · Dismissed
Assessee
Ita/155/2011 Of Comnr.,Of Income Tax v. Vidya Jyoti Trust
High Court · 2018 · Dismissed
Assessee
Ita/138/2012 Of Comnr.of Income Tax v. Vidya Jyoti Trust
High Court · 2018 · Dismissed
Assessee
Ita/69/2012 Of Comnr.of Income Tax v. S.j.charitable Trust
High Court · 2018 · Dismissed
Assessee
Ita/93/2012 Of Comnr.,Of Income Tax v. Brethren In Christ C
High Court · 2018 · Dismissed
Assessee
Ita/78/2006 Of Comnr.of Income Tax v. Roland Institute
High Court · 2018 · Dismissed
Assessee
Ita/84/2013 Of Comnr.of Income Tax v. Pramod Ku.mohapatra
High Court · 2018 · Dismissed
Assessee
Ita/49/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/100/2013 Of Comnr.of Income Tax v. Kalyan Sarkar
High Court · 2018 · Dismissed
Assessee
Ita/59/2013 Of Comnr.of Income Tax v. T.meena Kumari
High Court · 2018 · Dismissed
Assessee
Ita/46/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/64/2013 Of Comnr.of Income Tax v. Dr.bhabani C.rath
High Court · 2018 · Dismissed
Assessee
Ita/43/2013 Of Comnr.of Income Tax v. Gram Utthan
High Court · 2018 · Dismissed
Assessee
Ita/91/2013 Of Comnr.of Income Tax v. M/S.posco India Pvt
High Court · 2018 · Dismissed
Assessee
Ita/99/2013 Of Comnr.of Income Tax v. Kalyan Sarkar
High Court · 2018 · Dismissed
Assessee
Ita/63/2013 Of Comnr.of Income Tax v. Dr.bhabani C.rath
High Court · 2018 · Dismissed
Assessee
Ita/61/2013 Of Comnr.of Income Tax v. Kamalakanta Engineer
High Court · 2018 · Dismissed
Assessee
Ita/51/2013 Of Comnr.of Income Tax v. Niranjan Pati
High Court · 2018 · Dismissed
Assessee
Ita/48/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/76/2013 Of Comnr.of Income Tax v. Orissa State Neverag
High Court · 2018 · Dismissed
Assessee
Ita/45/2013 Of Comnr.of Income Tax v. College Of Managemen
High Court · 2018 · Dismissed
Assessee
Ita/38/2013 Of Comnr.of Income Tax v. M/S.kasi Salesandservi
High Court · 2018 · Dismissed
Assessee
Ita/151/2011 Of Comnr.,Of Income Tax v. Rita D.lokchandani
High Court · 2018 · Dismissed
Assessee
Ita/158/2011 Of Comnr.of Income Tax v. Reena Panda
High Court · 2018 · Dismissed
Assessee
Ita/36/2013 Of Comnr.of Income Tax v. M/S.neelachal Ispat
High Court · 2018 · Dismissed
Assessee
Ita/34/2011 Of Comnr.of Income Tax v. Falco Real Estatep
High Court · 2018 · Dismissed
Assessee
Ita/12/2013 Of Comnr.of Income Tax v. Bharati Chitralaya
High Court · 2018 · Dismissed
Assessee
Ita/35/2013 Of Comnr.of Income Tax v. M/S.neelachal Ispat
High Court · 2018 · Dismissed
Assessee
Ita/70/2011 Of Comm.of Income Tax v. Sanjay Memorial Inst
High Court · 2018 · Dismissed
Assessee
Ita/27/2013 Of Comnr.of Income Tax v. Bibhuti Bh.rath
High Court · 2018 · Dismissed
Assessee
Ita/19/2013 Of Comnr.of Income Tax v. M/S.shree Builders
High Court · 2018 · Dismissed
Assessee
Ita/33/2011 Of Comnr.of Income Tax v. Falcon Real Estate
High Court · 2018 · Dismissed
Assessee
Ita/31/2013 Of Comnr.of Income Tax v. Dr.sarojini Pradhan
High Court · 2018 · Dismissed
Assessee
Ita/150/2011 Of Comnr.,Of Income Tax v. Archana Das Devi
High Court · 2018 · Dismissed
Assessee
Ita/105/2011 Of Comnr.of Income Tax v. Putta Satyanarayan
High Court · 2018 · Dismissed
Assessee
Ita/8/2013 Of Comnr.of Income Tax v. M/S.krishna Coke Ind
High Court · 2018 · Dismissed
Assessee
Ita/23/2013 Of Comnr.of Income Tax v. O.f.d.c.ltd
High Court · 2018 · Dismissed
Assessee
Ita/4/2013 Of Comnr.of Income Tax v. Mihir Ku.panda
High Court · 2018 · Dismissed
Assessee
Ita/26/2013 Of Comnr.of Income Tax v. Rameswar Agro Indust
High Court · 2018 · Dismissed
Assessee
Ita/149/2011 Of Comnr.,Of Income Tax v. Rampyari Soni
High Court · 2018 · Dismissed
Assessee
Ita/22/2013 Of Comnr.of Income Tax v. M/S.neelachal Educat
High Court · 2018 · Dismissed
Assessee
Ita/10/2013 Of Comnr.of Income Tax v. C.d.a
High Court · 2018 · Dismissed
Assessee
Ita/154/2011 Of Comnr.,Of Income Tax v. Aparna Devi
High Court · 2018 · Dismissed
Assessee
Ita/157/2011 Of Comnr.of Income Tax v. Reena Panda
High Court · 2018 · Dismissed
Assessee
Ita/26/2004 Of Commnr.of Income Tax v. Ispat Alloys Ltd
High Court · 2018 · Dismissed
Assessee
Ita/34/2010 Of Commnr.of Income Tax v. Pushpanjali Patra
High Court · 2018 · Dismissed
Assessee
Ita/40/2009 Of Commnr.of Income Tax v. Bhubaneswar Stock
High Court · 2018 · Dismissed
Assessee
Ita/125/2005 Of Commnr.income Tax v. Pritish Ku Gupta
High Court · 2018 · Dismissed
Assessee
Ita/136/2006 Of Commnr.of Income Tax v. Sbi Staff Assn
High Court · 2018 · Dismissed
Assessee
Ita/148/2006 Of Comnr.of Incometax v. Sbi Staff Associatio
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 16-08-2018 I.t.a v. Shraddha Trust
High Court · 2018 · Other
—
Ita/153/2004 Of Comnr.of Income Tax v. Durga C.routray
High Court · 2018 · Dismissed
Assessee
Ita/113/2005 Of Comnr.of Income Tax v. Anima Dash
High Court · 2018 · Dismissed
Assessee
Ita/52/2005 Of Commnr.of Income Tax v. Sarita Poddar
High Court · 2018 · Dismissed
Assessee
Ta/65/2000 Of Commnr.of Income Tax v. D.c.routray
High Court · 2018 · Dismissed
Assessee
Ita/89/2005 Of Commnr.of Income Tax v. Pravash Ch.agrawal
High Court · 2018 · Dismissed
Assessee
Ta/63/2000 Of Commnr.of Income Tax v. D.c.routray
High Court · 2018 · Dismissed
Assessee
Ita/23/2003 Of Commnr.of Income Tax v. Durga Prasad Lenka
High Court · 2018 · Dismissed
Assessee
Ita/38/2003 Of Commnr. Income Tax v. Chikiti Medical Stor
High Court · 2018 · Dismissed
Assessee
Ita/25/2003 Of Commnr.of Income Tax v. Lalit Kumar Khemka
High Court · 2018 · Dismissed
Assessee
Ita/57/2003 Of Commnr.of Income Tax v. Durga Charan Routray
High Court · 2018 · Dismissed
Assessee
Ita/55/2005 Of Commnr.of Income Tax v. Kusum Devi Agrawal
High Court · 2018 · Dismissed
Assessee
Ta/64/2000 Of Commnr.of Income Tax v. D.c.routray
High Court · 2018 · Dismissed
Assessee
Ita/59/2003 Of Commnr.of Income Tax v. Durga Ch.routray
High Court · 2018 · Dismissed
Assessee
Ita/88/2004 Of Comnr.of Income Tax v. Bharat Salt And Chemi
High Court · 2018 · Dismissed
Assessee
Ita/57/2004 Of Comnr.of Income Tax v. M/S.jaiswal Plastics
High Court · 2018 · Dismissed
Assessee
Ita/37/2003 Of Commnr. Income Tax v. Yugal Transport Co
High Court · 2018 · Dismissed
Assessee
Ita/51/2004 Of Commnr.of Income Tax v. S.s.palo
High Court · 2018 · Dismissed
Assessee
Ta/66/2000 Of Commnr.of Income Tax v. D.croutray
High Court · 2018 · Dismissed
Assessee
Ita/78/2004 Of Comnr.of Income Tax v. Nicco Industries
High Court · 2018 · Dismissed
Assessee
Ita/17/2002 Of Commnr.of Income Tax v. Orissa Co-Op.housing
High Court · 2018 · Dismissed
Assessee
Ta/62/2000 Of Commnr.of Income Tax v. D.c.routray
High Court · 2018 · Dismissed
Assessee
Ta/61/2000 Of Cmmnr.of Income Tax v. D.c.routray
High Court · 2018 · Dismissed
Assessee
E- Appell v. Ashwanlgandhi,B
High Court · 2018 · Other
—
Date Of Order 26-07-2018 I.t.a v. M/S. Tanglin Retail Reality Developments Private Limited
High Court · 2018 · Other
—
Ita/214/2018 Of The Commissioner Of Income -Tax Tds v. M/S Central Power Research Institute
High Court · 2018 · Other
—
Date Of Order:25.07.2018. I.t.a v. M/S. Sterling Commerce Solutions (India) Pvt. Ltd
High Court · 2018 · Other
—
Ita/213/2018 Of The Commissioner Of Income -Tax Tds v. M/S Central Power Research Institute
High Court · 2018 · Other
—
Date Of Order:25.07.2018. I.t.a v. M/S. Societe Generale Global Solutions Centre Pvt. Ltd
High Court · 2018 · Other
—
Date Of Order:25.07.2018. I.t.a v. M/S. Global E-Business Operations Pvt., Ltd
High Court · 2018 · Other
—
M/S. Fidelity Business Services India Pvt. Ltd v. Assistant Commissioner Of Income-Tax, & Anr
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax , Jaipur-Ii, Jaipur v. Order
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax , Jaipur-2, Jaipur Raj v. M/S Goyal Salt Pvt. Ltd. , K
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Incometax , Kota v. M/S. Chambal Fertilizers Andchemicals Ltd., Gadepan, Distt. Kota
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur-Iii v. Smt Sharda Devi Nehra
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. Geetaben Chandulal Prajapati
High Court · 2018 · Dismissed
Assessee
Date Of Judgment 26-06-2018, Ita v. M/S Swiss Re Global Business Solutions India Private Limited
High Court · 2018 · Dismissed
Assessee
Salora International Ltd., N. Delhi v. Commissioner Of Income Tax New Delhi
High Court · 2018 · Allowed
Assessee
M/S.rapid Care Transcription P. Ltd., Rep.by Its Director: V.venkatasubramanian Old v. The Income Tax Officer Corporate Ward 5(4) Room
High Court · 2017 · Allowed
Assessee
Cherraan Properties Ltd., Cheran Towers v. The Assistant Commissioner Of Income Tax, Company Circle – 1(1), Coimbatore
High Court · 2017 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax, Having Office At Aayakar Bhavan, Patto Plaza, Panaji Goa v. M/S. Laxmi Narcinva Urban Co-Op.credit Society Ltd., 1St Floor, Karkarsguru Asish Building Rua Clovus Costa,Salcete, Goa
High Court · 2017 · Dismissed
Assessee
Date Of Decision: 13[Th]November, 2017Paradigm Geophysical Pty. Ltd v. Commissionerofincometax(Internationaltaxation)-3, New Delhi
High Court · 2017 · Allowed
Assessee
Date Of Decision: October 5 , 2017 v. The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Sandeep Sharma, Judge. Whether Approved For Reporting? Yes
High Court · 2017 · Dismissed
—
Hyderabad v. M/S. Vodafone Mobile Services Ltd., (Formerly Vodafone Essar South Ltd.,) D
High Court · 2017 · Other
—
Income Tax-2, Agra v. Narendra Impex Ltd
High Court · 2017 · Dismissed
Assessee
And Shall Contribute Equally To The Losses Sustained By Thefirm. In Mandyala Govindu & Co v. W.t.a.19/02 & Con. Cases
High Court · 2017 · Dismissed
—
M/S.the Lic Employees Co-Operative Bank Ltd.,Rep. By Its President Mr.ae Muthukumar v. The Assistant Commissioner Of Income Tax,Non Corporate Circle 11,Chennai 600 006
High Court · 2017 · Dismissed
Revenue
Tca/3/2017 Of M/S Hosanna Ministries v. The Income Tax Officer
High Court · 2017 · Allowed
Assessee
M/S.united Christmas Celebration Committee Charitable Trust,3/245, Durai Building,Near Railway Station, Nalloor,Marthandam - 629 165 v. The Income Tax Officer,Ward-I(1),Nagercoil
High Court · 2017 · Other
—
The Principal Commissioner Of Income Tax, Gurgaon v. Agilent Technologies (International) Pvt. Ltd
High Court · 2017 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Gurgaon v. M/S Sun Life India Service Centre Pvt. Ltd
High Court · 2017 · Allowed
Revenue
Shri Mahavir Sthan Nyas Samiti, Mahavir Mandir, Patna v. The Union Of India Through Chief Commissioner Income Tax, Central Revenue Building, Patna-1
High Court · 2016 · Allowed
Assessee
S.p.balasubrahmanyam v. Assistant Commissioner Of Income Taxmedia Circle Ino.112, Uttamar Gandhi Salaichennai - 600 034
High Court · 2016 · Dismissed
Revenue
Hon’ble Sri Justice v. Ramasubramanianandhon’ble Mrs Justice : Anis
High Court · 2016 · Allowed
—
Inderchand D. Kochar v. The Assistant Commissioner Of Income Taxcentral Circle - Ii(2)Chennai
High Court · 2016 · Dismissed
Revenue
According To The Petitioner, The Issue Is Covered By The Decision Of This Court In Commissioner Of Income Tax v. Uday S. Jagtap
High Court · 2016 · Other
—
Wp(C)/7668/2016 Of M/S. City Centre Builders And Developers v. Income Tax Appellate Tribunal
High Court · 2016 · Allowed
Assessee
Ita/5/2016 Of Pr. Commissioner Of Income Tax Gurgaon v. M/S Carrier Air Conditioning And Refrigeration Ltd
High Court · 2016 · Allowed
Revenue
Ita/532/2014 Of Commissioner Of Income Tax v. M/S. New Mangalore Port
High Court · 2016 · Allowed
Revenue
Haryana State Industrial And Infrastructuredevelopment Corporation Limited v. Assistant Commissioner Of Income Tax, Panchkula
High Court · 2015 · Allowed
Assessee
Haryana State Industrial And Infrastructuredevelopment Corporation Limited v. Assistant Commissioner Of Income Tax, Panchkula
High Court · 2015 · Allowed
Assessee
M/S. Singara Nilgiri Plantation Co.,Singara Estate,Coonoor, The Nilgiris v. The Deputy Commissioner Of Income Tax,Circle I (1), Ooty
High Court · 2015 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Aayakar Bhawan, Sector-14, Hisar v. Income Tax Appellate Tribunal, Delhi Bench,New Delhi And Another
High Court · 2015 · Allowed
—
Terra Energy Ltd. Eldorado V Floor 112, Uthamar Gandhi Salai Nungambakkam Chennai 600 034 v. The Deputy Commissioner Of Income Tax Company Circle Iii(2) Ayakar Bhavan Chennai 600 034
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax Central-Ii v. Divine Infracon Pvt. Ltd
High Court · 2015 · Other
—
Pepsico India Holding Pvt. Ltd …. Petitionerversus Assistant Commissioner Of Income Tax & Anr … v. Additional Director Of
High Court · 2015 · Allowed
Revenue
Wp/7004/2014 Of M/S Tejas Networks Limited v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Wp/12690/2015 Of Vodafone South Limited v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Shanghai Electric Group Co. Ltd v. Director Of Income Tax-Ii
High Court · 2015 · Other
—
Wp(C)/38101/2008 Of Dr. R.p.patel, Hahneman House v. The Asst. Commissioner Of Income Tax
High Court · 2015 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S.indian Bank Head Office, 66, Rajaji Salai, Chennai – 600 001
High Court · 2014 · Allowed
Revenue
Asn v. Iti 345 Itr Page 71 The Revenue Will Not Adopt Any Coercive Proceedings Till The Disposal Of The Stay Application By The Tribunal
High Court · 2014 · Dismissed
Revenue
Shanti Enterprise v. Assistant Commissioner Of Income Tax & 1
High Court · 2014 · Allowed
Assessee
M/S.centre For Individual& Corporate Action (Cica)T v. The Asst. Commissioner Of Income Taxbusiness Circle – Xiiichennai
High Court · 2014 · Allowed
Assessee
Examining The Legal Position Relating To Condonation Of Delayunder Section 5 Of The Limitation Act, 1963 (In Short, The “1963 Act’) Itmay Be Observed That The S v. Gujarat Industrial Development Corporation And
High Court · 2014 · Allowed
—
In The Case Ofcit v. Sanjay Chhabra336 Itr 71 (P&H),When In That Case The Issue Was Of Undisclosed Investmentmade In Unaccounted Sales, Whereas In Present Case, Thedispute Was Only
High Court · 2014 · Allowed
—
The Commissioner Of Income-Tax, Patiala v. Pure Drinks (New Delhi) Ltd
High Court · 2014 · Other
—

Key issues litigated under Section 253

Section 253 case law — FAQs

What does Section 253 of the Income-tax Act deal with?
Section 253 relates to Appeal to ITAT. This page collects 360 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 253.
How many case laws are available on Section 253?
EaseValue has indexed 360 income-tax judgments citing Section 253 — each with parties, citation, court, year, outcome and the full order text.
How can Section 253 judgments help my case?
They show how courts have decided Section 253 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.

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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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