Section 250(5) of the Income Tax Act

Income-tax Act, 2025: s.359

Section 250(5) falls under section 250 of the Income-tax Act, 1961, which corresponds to section 359 (Procedure in appeal) of the Income-tax Act, 2025.

Read section 359 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 250(5) is B.L.Choudhury v. CIT (112 ITD 293), cited in 24 of the 49 judgments on BharatTax that turn on this section.

Leading authorities on Section 250(5)

B.L.Choudhury v. CIT
112 ITD 293 · 2008 · ITAT
24
citing judgments

The Commissioner (Appeals) is obliged to give the assessing officer an opportunity to examine evidence called for under Rule 46A(4), even if the evidence was not filed by the assessee on its own.

Kapoorchand Shrimal v. CIT
204 ITR 580 · High Court
6
citing judgments
K. Mohammed v. ITO
107 ITR 808 · 1977 · High Court
4
citing judgments

Judgments on Section 250(5)

Jubilant Motorworks P.Ltd, Noida vs. DCIT, Circle-13(2), New Delhi

In the result, all the three captioned appeals of the assessee in ITA

ITA 5878/DEL/2018[2012-13]Status: DisposedITAT Delhi24 Feb 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Ratan Singh, Sr. DR
Section 250(5)

Shri Harish Goyal, Chandigarh vs. ACIT, C-4(1), Chandigarh

Appeals are allowed for statistical purposes only

ITA 1378/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh21 Oct 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 1378/Chd/2019 "नधा"रणवष" / Assessment Year : 2015-16 Shri Harish Goyal, Vs. The Acit, H.No. 3126, Circle 4(1), बनाम Sector 28-D Chandigarh Chandigarh "थायीलेखासं./Pan No: Aavpg3228R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Arvind Sudershan, JCIT

Cane Development Council, Mansoorpur, Gorakhpur vs. JCIT, Muzaffarnagar

In the result, the Appeal of the Assessee is allowed for statistical purposes

ITA 6456/DEL/2014[2010-11]Status: DisposedITAT Delhi06 Mar 2020AY 2010-11

Bench: Shri H.S. Sidhu[Assessment Year: 2010-11]

For Appellant: Sh. Ankit Gupta, AdvocateFor Respondent: Ms. Parul Singh, Sr. DR
Section 120(4)(b)Section 124(3)Section 124(4)Section 143(2)Section 143(3)Section 2Section 2(24)Section 250(5)

Wella India Hair Cosmetics P.Ltd, Mumbai vs. Assistant Commissioner of Income Tax 11(3)(2), Mumbai

Accordingly, grounds raised by the assessee are allowed for statistical purposes

ITA 5198/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Nov 2019AY 2012-13

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5198/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Yogesh A. Thar /ShriFor Respondent: Shri V. Vinod Kumar, DR
Section 143

M/S Imeco Ltd., Kolkata vs. DCIT, Circle-2(1), Kolkata

In the result, the appeal of the assessee is treated as allowed

ITA 1763/KOL/2017[2006-07]Status: DisposedITAT Kolkata12 Jan 2018AY 2006-07

Bench: Shri P.M. Jagtap, Am] I.T.A. No. 1763/Kol/2017 Assessment Year : 2006-07 M/S. Imeco Ltd..............................…………………………………………………........Appellant 26, R.N. Mukherjee Road, 4Th Floor, Kolkata – 700 001 [Pan : Aaaci 6301 B] D.C.I.T, Cir-2(1)...................……………………………………………….................Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069 Appearances By: Shri Manish Tiwari, Advocate Appearing On Behalf Of The Assessee. Shri S.M. Das, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10, 2018 Date Of Pronouncing The Order : January 12, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit (Appeals) -1, Kolkata Dated 22.05.201 & The Solitary Issue Involved Therein Relates To The Refusal Of The Ld. Cit(A) To Admit The Additional Ground Filed By The Assessee Claiming Additional Depreciation Of Rs. 33,96,134/-. 2. The Assessee In The Present Case Is A Company Which Is Engaged In The Business Of Manufacturing & Trading Of Engineering Books. The Return Of Income For The Year Under Consideration Was Filed By It On 15.11.2006 Declaring A Total Income At Nil. In The Assessment Completed Under Section 143(3) Vide An Order Dated 31.12.2008, The Total Income Of The Assessee Company Was Determined By The A.O. At Rs. 41,67,460/- After Making Certain Additions / Disallowances.

Section 143(3)Section 250(5)Section 32(1)(ii)

DCIT Cent. Cir. - 13, Mumbai vs. M/S. Lotus Investments Ltd., Mumbai

In the result, the appeal of the assessee is partly allowed and that of

ITA 3612/MUM/2005[1998-1999]Status: DisposedITAT Mumbai30 May 2017AY 1998-1999

Bench: Shri P K Bansal, Vp & Shri Ravish Sood, Jm

For Appellant: Shri Stany SaldanhaFor Respondent: Shri Shri Pratap Singh (CIT –DR)
Section 250(4)

Medi Scan, Kolkata vs. DCIT, Cir-22, Kolkata

In the result the appeal of the assessee is treated as allowed for statistical purposes

ITA 1395/KOL/2015[2010-2011]Status: DisposedITAT Kolkata06 Apr 2016AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No.1395/Kol/2015 Assessment Year : 2010-11 Medi-Scan -Vs.- D.C.I.T., Circle-22, Kolkata Kolkata (Pan:Aajfm 4182 E) (Appellant) (Respondent)

For Appellant: Shri K.M.Roy, FCAFor Respondent: Shri Sujit Das, JCIT, Sr.DR
Section 143(1)Section 154

C I T Jaipur-II Jaipur vs. M/S Raj Fastners Pvt Ltd

ITA/247/2012HC Rajasthan02 Jan 2014
Section 10Section 10BSection 260Section 80A(5)Section 80I

Of Income Tax vs. M/S. Jindal Saw Pipes Ltd

Appeal is dismissed

ITA/221/2010HC Delhi06 Sept 2010
Section 10BSection 139(5)Section 250(5)Section 260ASection 37(1)