← All Phrases

“Section 255(4)”

Section References (mined)Section 255Section 255(4)75 judgments

The decision most relied on for Section 255(4) is Berger Paints India Ltd. v. CIT (266 ITR 99), cited in 181 judgments on BharatTax.

Leading authorities on Section 255(4)

Berger Paints India Ltd. v. CIT
266 ITR 99 · 2004 · Supreme Court
181
citing judgments

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

Radhasoami Satsang v. CIT
244 ITR 734 · 2000 · High Court
168
citing judgments

The Revenue is bound by the rule of consistency and cannot adopt a divergent position in a subsequent assessment year unless there is a change in facts or law.

Indian Oil Panipat Power Consortium Ltd. v. ITO
315 ITR 255 · 2009 · High Court
112
citing judgments

Interest earned from the temporary parking of borrowed funds specifically intended for project development, prior to the commencement of business, constitutes a capital receipt inextricably linked to the project and is not taxable as 'income from other sources'.

CEPT v. Shri Lakshmi Silk Mills Ltd.
20 ITR 451 · 1951 · Supreme Court
59
citing judgments

Income derived from leasing a business asset is considered business income under Section 28 of the Income-tax Act, 1961.

Judgments citing Section 255(4)

Elan Buildcon Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

ITA 771/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(2)Section 153CSection 153C(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S

Elan Buildcon Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

ITA 769/DEL/2025[2019-20]Status: DisposedITAT Delhi23 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(2)Section 153CSection 153C(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S

Elan Limited, New Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

ITA 759/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(2)Section 153CSection 153C(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S

Lenient Consultants Pvt Ltd, Delhi vs. DCIT, Central Circle-2, Noida

In the result, the appeal of the Assessee is partly allowed

ITA 2331/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 153ASection 153DSection 250

ITANo.2331/Del/2025 LENIENT CONSULTANTS PVT LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA

ACIT, Central Circle-13, New Delhi vs. Double Plus Software P.Ltd, Nedw Delhi

ITA 4745/DEL/2018[2010-11]Status: DisposedITAT Delhi16 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh, Hon'Ble(As) & Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 143(1)Section 143(2)Section 143(3)Section 68

Page 1 ITA No.4745/Del/2018 Double Plus Software Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'B' NEW DELHI BEFORE

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6216/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6215/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6214/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6160/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6158/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Sept 2025AY 2009-10

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE

Dy. Commissioner of Income Tax, Dehradun vs. Halliburton Offshore Services Inc., Maharashtra

ITA 188/DDN/2024[2018-19]Status: DisposedITAT Dehradun10 Sept 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 244ASection 44BSection 9(1)(i)Section 9(1)(vi)

ITA No. 187, 175& 188/DDN/2024 DCIT Vs. Halliburton Offshore Services Inc. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH

Dy Commissioner of Income Tax, Dehradun vs. Halliburton Offshore Services Inc, Maharastra

ITA 187/DDN/2024[2017-18]Status: DisposedITAT Dehradun10 Sept 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 244ASection 44BSection 9(1)(i)Section 9(1)(vi)

ITA No. 187, 175& 188/DDN/2024 DCIT Vs. Halliburton Offshore Services Inc. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH

Dy. Commississioner of Income Tax, Dehradun vs. Halliburton Off Shore Services Inc, Dehradun

ITA 175/DDN/2024[2016-17]Status: DisposedITAT Dehradun10 Sept 2025AY 2016-17
Section 244ASection 44BSection 9(1)(i)Section 9(1)(vi)

ITA No. 187, 175& 188/DDN/2024 DCIT Vs. Halliburton Offshore Services Inc. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH

Microsoft Corporation (India) Pvt Ltd, Delhi vs. DCIT (16) (1) Delhi, Delhi

Appeal of the assessee is allowed

ITA 1862/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Sept 2025AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy & Shri Brajesh Kumar Singhआअसं.1862/िद"ी/2022 (िन.व. 2017-18) Microsoft Corporation (India) P. Ltd., 807, New Delhi House, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaacm-5586-C बनाम Vs. Deputy Commissioner Of Income-Tax, Circle 16(1), Central Revenue Building, ..... "ितवादी/Respondent Ip Estate, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri Nageswar Rao, (Through Vc) & Parth, Advocates "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit- Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/09/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.06.2022, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2017-18. 2. Shri Nageswar Rao, Appearing On Behalf Of The Assessee Submitted At The Outset That, At This Stage He Is Confining His Submissions To Ground No. 1 Of Appeal

For Appellant: S/Shri Nageswar Rao, (Through VC) &For Respondent: Shri Rajesh Kumar, CIT- DR
Section 143(3)Section 144C(13)Section 144C(5)

आयकर अपीलीय अिधकरण िद"ी पीठ “आई ”, िद"ी "ी महावीरिसंह, उपा"" (तृतीयसद"), "ी िवकास अव"थी, "ाियक सद" एवं "ी "जेश कुमार िसंह, लेखाकार

Harpreet Kaur, Bhopal vs. Income-Tax Officer, 5(2), Bhopal

ITA 730/IND/2024[2009-10]Status: DisposedITAT Indore22 Aug 2025AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 131Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 54Section 69A

आयकरअपीलीयअधिकरण,इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND

ACIT, Circle-26(2), New Delhi vs. Vikram Electric Equipment P.Ltd, New Delhi

ITA 4651/DEL/2018[2009-10]Status: DisposedITAT Delhi22 Aug 2025AY 2009-10

Bench: Shir Mahavir Singh() Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(3)Section 147Section 148Section 68

I.T.A. No. 4651/Del/2018 & CO No.74/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHIR MAHAVIR SINGH

Kusum Dube, New Delhi vs. ITO, Ward- 2(3), Gurgaon

The appeal of the assessee is allowed

ITA 7444/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Aug 2025AY 2015-16

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

1 THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA

M/S. India Exposition Mart Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the Assessee stands allowed

ITA 1079/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Aug 2025AY 2009-10

Bench: Shri Mahavir Singhshri Kuldip Singh & Shri Anadee Nath Misshra, Accountnat Member Shri Vikas Awasthy & Shri Brajesh Kumar Singh

For Appellant: Shri A. K. Khanna, C. A./NoneFor Respondent: Shri M.S. Nethrapal, CIT-DR
Section 139(1)Section 147Section 148

LT.A. No.1079/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT SHRI KULDIP

Mahesh Kumar, Delhi vs. ITO, Ward-68(6), Delhi

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

merits and may be fixed for hearing for adjudication. PER: JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AS THIRD MEMBER: This reference under Section 255(4) of the Income Tax Act, 1961 (‘Act’ for short) arises on account of difference of opinion between two learned Members of the Division Bench