Section 246(1) of the Income Tax Act

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
17
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
11
citing judgments

An order charging interest under Section 220(2) of the Income-tax Act, 1961 is not appealable as it is neither part of the assessment order nor specifically provided for under Section 246 of the Act. However, there are conflicting decisions on this issue, and some benches have considered such appeals on merits.

Judgments on Section 246(1)

Visa Worldwide Pte. Limited, Singapore vs. Deputy Commissioner of Income-Tax (International Taxation), Bengaluru -2(2), Bengaluru

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 388/BANG/2025[2013-14]Status: DisposedITAT Bangalore07 Jul 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

Visa Worldwide Pte. Limited, Singapore vs. Deputy Commissioner of Income-Tax (International Taxation), Bengaluru -2(2), Bengaluru

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 387/BANG/2025[2012-13]Status: DisposedITAT Bangalore07 Jul 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

Visa Worldwide Pte. Limited, Singapore vs. Deputy Commissioner of Income-Tax (International Taxation), Bengaluru -2(2), Bengaluru

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 386/BANG/2025[2011-12]Status: DisposedITAT Bangalore07 Jul 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

Kudos Finance and Investments Pvt. Ltd., Pune vs. ITO, Ward-14 (2)(1), Mumbai

ITA 3015/MUM/2024[2019-20]Status: DisposedITAT Mumbai14 May 2025AY 2019-20
For Appellant: Shri Abhilash HiranFor Respondent: Shri Biswanath Das
Section 143(1)Section 143(1)(a)Section 253(1)(c)Section 263Section 36(1)(viia)

Mr. Rajesh Anirudha Patil, Pune vs. DCIT, Circle 7, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 384/PUN/2025[2020-21]Status: DisposedITAT Pune13 May 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil S Pathak
Section 143(1)Section 143(3)Section 250

DCIT, CC-2(4), Mumbai vs. Keystone Realtors P Ltd., As Representative Assessee of M/S. Mausmi Ventures Ltd., Mumbai

Appeal of the Revenue is dismissed

ITA 90/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

DCIT, CC-2(4), Mumbai vs. Keystone Realtors P Ltd., As Representative Assessee of M/S. Mausmi Ventures Ltd., Mumbai

Appeal of the Revenue is dismissed

ITA 89/MUM/2023[2012-13]Status: DisposedITAT Mumbai31 May 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

DCIT, CC-2(4), Mumbai vs. Keystone Realtors P Ltd As Representative Assessee of M/S. Mausmi Ventures Ltd.), Mumbai

Appeal of the Revenue is dismissed

ITA 88/MUM/2023[2011-12]Status: DisposedITAT Mumbai31 May 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

Commissioner of Income Tax, Madras and Anr vs. Mis Dalmia Cement

The appeals are allowed, the

CIVIL APPEAL No. 745/1976Supreme Court16 Aug 1995

Bench: 3 Judges

Section 22Section 23(3)Section 24Section 24(3)