Which cases are most cited on Section 250(6B)?

CIT v. Ashoka Engineering Co. (194 ITR 645) — 15 citing judgments; Indian Aluminium Co Ltd. v. CIT (162 ITR 788) — 7 citing judgments.

How many judgments are there on Section 250(6B)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 250(6B) of the Income Tax Act, 1961.

Section 250(6B) of the Income Tax Act

Q: What is the leading case on Section 250(6B) of the Income Tax Act?

CIT v. Ashoka Engineering Co. (194 ITR 645) is the decision most relied on for Section 250(6B), cited in 15 judgments. The right of appeal is conferred by statute and should be interpreted liberally and practically. Whether a right to appeal is available should be guided by the form, not the substance, of the order.

Income-tax Act, 2025: s.359

Section 250(6B) 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(6B) is CIT v. Ashoka Engineering Co. (194 ITR 645), cited in 15 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 250(6B)

CIT v. Ashoka Engineering Co.

194 ITR 645 · 1992 · Supreme Court

citing judgments

The right of appeal is conferred by statute and should be interpreted liberally and practically. Whether a right to appeal is available should be guided by the form, not the substance, of the order.

Indian Aluminium Co Ltd. v. CIT

162 ITR 788 · High Court

citing judgments

Judgments on Section 250(6B)

Das Processors, Rajnandgaon vs. Income Tax Officer-1 Rajnandgaon, Rajnandgaon

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

ITA 780/RPR/2025[2018-19]Status: DisposedITAT Raipur12 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 780/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Das Processors, 44 Vardhman Nagar Vs Income Tax Officer-1 Jain School Road, Rajnandgaon, Rajnandgaon, Fci Road, Chhattisgarh-491441 Near Raipur Naka Rajnandgaon, Chhattisgarh-491441 Pan: Aaifd6768Q (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 09/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 250Section 263

Kamlesh Sharma, Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 70/RPR/2026[2020-21]Status: DisposedITAT Raipur06 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 70/Rpr/2026 (िनधा"रण वष" Assessment Year: 2020-21) Kamlesh Sharma, House No.109, Vs Deputy Commissioner Of Income Harihant Nagar, Sarona, Tax, Circle-1(1), Central Revenue Ring Road No.1, Raipur-492001, Cg Building, Civil Lines, Raipur-492001 Pan: Bppps4514C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None (Adjournment Petition Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2020-21 Filed By The Assessee Is Directed Against The Order Dated 18.12.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: None (Adjournment Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 10Section 139(1)Section 147Section 148Section 151ASection 249(3)Section 250Section 57Section 69

Sar Auto Products Limited, Rajkot vs. ACIT Circle 1(2), Rajkot

In the result impugned order in set aside and, the appeal of the assessee is allowed

ITA 668/RJT/2025[2009-2010]Status: DisposedITAT Rajkot12 Feb 2026AY 2009-2010

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Gaurang Khakhar, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143Section 143(3)Section 234BSection 250Section 271(1)(c)Section 68Section 69A

Sunil Kumar Singh, Patna vs. ITO, Ward- 6 (1), Patna

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

ITA 390/PAT/2025[2018-19]Status: DisposedITAT Patna15 Jan 2026AY 2018-19

Bench: the sale of immovable properties on which long term capital gain was derived.

Section 250Section 251(2)Section 3Section 54BSection 54F