Section 250(6B) of the Income Tax Act

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
15
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
7
citing judgments

Judgments on Section 250(6B)

Anu Kumar, Patna vs. Deputy/ACIT Central Circle-2, Patna

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

ITA 57/PAT/2023[2016-17]Status: DisposedITAT Patna31 Aug 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Rakesh Kumar, AdvocateFor Respondent: Smt. Rinku Singh, CIT, DR
Section 144BSection 144B(6)(vii)Section 144B(7)(vii)Section 250

Anu Kumar, Patna vs. Deputy/ACIT Central Circle-2, Patna

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

ITA 55/PAT/2023[2014-15]Status: DisposedITAT Patna31 Aug 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Rakesh Kumar, AdvocateFor Respondent: Smt. Rinku Singh, CIT, DR
Section 144BSection 144B(6)(vii)Section 144B(7)(vii)Section 250

Anu Kumar, Patna vs. Deputy/ACIT Central Circle-2, Patna

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

ITA 54/PAT/2023[2013-14]Status: DisposedITAT Patna31 Aug 2023AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Rakesh Kumar, AdvocateFor Respondent: Smt. Rinku Singh, CIT, DR
Section 144BSection 144B(6)(vii)Section 144B(7)(vii)Section 250

DCIT- Cir. 2(1)(1), Mumbai vs. Bank of India, Mumbai

In the result, both the appeals are allowed for statistical purposes in the terms indicated above

ITA 203/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11
Section 143(3)Section 250

Bank of India, Mumbai vs. Assistant Commissioner of Income-Tax - 2(1), Mumbai

In the result, both the appeals are allowed for statistical purposes in the terms indicated above

ITA 112/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11
Section 143(3)Section 250
Section 250(6B) Income Tax Act (2025: s.359) — Case Laws | BharatTax