← All Phrases

“Section 255(5)”

Section References (mined)Section 255Section 255(5)2 judgments

The decision most relied on for Section 255(5) is PCIT v. ABC Papers Ltd. (447 ITR 1), cited in 181 judgments on BharatTax.

Leading authorities on Section 255(5)

PCIT v. ABC Papers Ltd.
447 ITR 1 · 2022 · Supreme Court
181
citing judgments

Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

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'.

Judgments citing Section 255(5)

Smt. Indubala Jayant Jain, Mumbai vs. I.T.O Ward, 17(2)(1), Mumbai

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

ITA 4953/MUM/2024[2010-11]Status: DisposedITAT Mumbai24 Nov 2025AY 2010-11

Bench: Shri. Vikram Singh Yadav & Shri. Anikesh Banerjee

For Appellant: Shri G. P. Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)
Section 124Section 143(1)Section 143(3)Section 148Section 250Section 255(5)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI. ANIKESH

M/S. Religare Enterprise Ltd., Noida vs. DCIT, New Delhi

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

ITA 5116/DEL/2016[2011-12]Status: DisposedITAT Delhi10 May 2023AY 2011-12
For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Princy Singla, Sr. DR
Section 10(34)Section 14ASection 37

this court. It need not be over- emphasized that the Appellate Tribunal Rules framed by the Tribunal in exercise of its power under section 255(5) of the Act are wholly for the purpose of regulating its own procedure and the procedure of the Benches of the Tribunal. The rules