Which cases are most cited on Section 246(1)?

CIT v. Chika Overseas (P.) Ltd. (209 Taxmann 456) — 17 citing judgments; ANZ Grindlays Bank PLC v. CIT (241 ITR 269) — 11 citing judgments.

How many judgments are there on Section 246(1)?

BharatTax indexes 109 ITAT, High Court and Supreme Court judgments that turn on Section 246(1) of the Income Tax Act, 1961.

Section 246(1) of the Income Tax Act

Q: What is the leading case on Section 246(1) of the Income Tax Act?

CIT v. Chika Overseas (P.) Ltd. (209 Taxmann 456) is the decision most relied on for Section 246(1), cited in 17 judgments. An appeal against an order charging interest under section 220(2) is maintainable. The CIT(Appeals) should consider such appeals on merits, particularly when supported by CBDT circulars.

Income-tax Act, 2025: s.356

Section 246(1) falls under section 246 of the Income-tax Act, 1961, which corresponds to section 356 (Appealable orders before Joint Commissioner (Appeals)) of the Income-tax Act, 2025.

Read section 356 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 246(1) is CIT v. Chika Overseas (P.) Ltd. (209 Taxmann 456), cited in 17 of the 109 judgments on BharatTax that turn on this section.

Leading authorities on Section 246(1)

CIT v. Chika Overseas (P.) Ltd.

209 Taxmann 456 · 2012 · Reported

citing judgments

An appeal against an order charging interest under section 220(2) is maintainable. The CIT(Appeals) should consider such appeals on merits, particularly when supported by CBDT circulars.

ANZ Grindlays Bank PLC v. CIT

241 ITR 269 · 2000 · Reported

citing judgments

An order charging interest under section 220(2) of the Income-tax Act is not appealable.

Judgments on Section 246(1)

Ramadevi Sangepu, Guntur vs. Income Tax Offcier, Ward-1(1), Guntur

ITA 821/VIZ/2026[2021-22]Status: DisposedITAT Visakhapatnam13 Aug 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G, Hon’Ble

Section 246(1) of the Income Tax Act

Leading authorities on Section 246(1)

Judgments on Section 246(1)

Ramadevi Sangepu, Guntur vs. Income Tax Offcier, Ward-1(1), Guntur

Surya Kumari Gedela, Gudivada vs. Income Tax Officer, Ward-1, Gudiwada

Pancha Mukesh Babu Barri, Visahapatnam vs. Income Tax Officer, Ward-2(5), Visakhapatnam

Pancha Mukesh Babu Barri, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhapatnam

Udayachandra Rao Sunkara, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

Mehar Prasad Eddimi, Vizianagaram vs. Income Tax Officer, Ward-2(5), Visakhapatnam

Mehar Prasad Eddimi, Vizianagaram vs. Income Tax Officer, Ward-2(5), Visakhapatnam

Sanjeevarao Uppaluri, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

Sanjeevarao Uppaluri, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

Suribabu Pottimti, Eluru vs. ITO, Ward - 1, Eluru.

Srinivasa Reddy Dornala, Eluru vs. ITO, Ward - 1, Eluru.

Srinivasa Reddy Dornala, Eluru vs. ITO, Ward - 1, Eluru.

Palanki Narayanadas, West Godavari vs. ITO, Ward-1, Tanuku

Ameer Sultan Syed, West Godavari vs. ITO, Ward-1, Eluru.

Panduranga Rao Ghanta, Eluru vs. ITO, Ward-1, Eluru

Venkata Santhosh Kumar Sista, Visakhapatnam vs. ITO, Ward-2(5), Visakhapatnam

Venkata Santhosh Kumar Sista, Visakhapatnam vs. ITO, Ward-2(5), Visakhapatnam

Karuna Kumar Akkineni, Guntur vs. ITO, Ward-1(1), Guntur

Karuna Kumar Akkineni, Guntur vs. ITO, Ward-1(1), Guntur

Nelakanti Suryanarayana Murty, Rajahmundry vs. ITO, Ward-1(1), Rajamahendravaram