Section 251(1)(c) of the Income Tax Act

Income-tax Act, 2025: s.360

Section 251(1)(c) falls under section 251 of the Income-tax Act, 1961, which corresponds to section 360 (Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)) of the Income-tax Act, 2025.

Read section 360 of the 2025 Act

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

52 judgments on BharatTax turn on Section 251(1)(c).

Judgments on Section 251(1)(c)

ACIT, New Delhi vs. Shri Pavel Garg, New Delhi

The appeal of the department stands partly allowed for statistical purposes in terms of our observations

ITA 5381/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Nov 2017AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Atiq Ahmod, Sr. DR
Section 139(5)Section 143(3)

Gupta Gemhouse P.Ltd, Mumbai vs. DCIT RG 1(1), Mumbai

In the result, the appeal is allowed for statistical purpose

ITA 1857/MUM/2017[2003-04]Status: DisposedITAT Mumbai22 Sept 2017AY 2003-04

Bench: Shri D T Garasia & Shri Rajesh Kumarassessment Year : 2003-04 Gupta Gemhouse P Ltd, Dcit Range 1(1) Metro House, 2Nd Floor, Mumbai Vs. M G Road, Mumbai 400 020

For Appellant: Shri Farrokh v IraniFor Respondent: Shri Tufail Ahmed Khan
Section 250(6)Section 251(1)Section 251(1)(c)Section 251C

M/S. Hcp Petrochem Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 739/DEL/2016[2006-07]Status: DisposedITAT Delhi04 Nov 2016AY 2006-07

Bench: Smt Diva Singh

Section 143(3)Section 147Section 250Section 251(1)(c)

Sh. Jagtar Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeal is dismissed being unrepresented as indicated above

ITA 2890/DEL/2014[2007-08]Status: DisposedITAT Delhi02 Nov 2015AY 2007-08

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Kapoor, CAFor Respondent: Ms. Garima Jain, Sr. DR
Section 143(3)Section 251(1)(c)Section 68

Sh. Jagtar Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeal is dismissed being unrepresented as indicated above

ITA 2888/DEL/2014[2005-06]Status: DisposedITAT Delhi02 Nov 2015AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Kapoor, CAFor Respondent: Ms. Garima Jain, Sr. DR
Section 143(3)Section 251(1)(c)Section 68

Mr. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeal is dismissed being unrepresented as indicated above

ITA 2859/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Nov 2015AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Kapoor, CAFor Respondent: Ms. Garima Jain, Sr. DR
Section 251(1)(c)Section 80C

Mr. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeal is dismissed being unrepresented as indicated above

ITA 2858/DEL/2014[2009-10]Status: DisposedITAT Delhi02 Nov 2015AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Kapoor, CAFor Respondent: Ms. Garima Jain, Sr. DR
Section 251(1)(c)Section 80C

Mr. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeal is dismissed being unrepresented as indicated above

ITA 2857/DEL/2014[2008-09]Status: DisposedITAT Delhi02 Nov 2015AY 2008-09

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Kapoor, CAFor Respondent: Ms. Garima Jain, Sr. DR
Section 251(1)(c)Section 80C

Arun Nayyar, New Delhi vs. DCIT, New Delhi

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

ITA 4970/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Oct 2015AY 2009-10

Bench: Smt Diva Singh

Section 143(3)Section 251(1)(c)

Arun Nayyar, New Delhi vs. DCIT, New Delhi

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

ITA 4965/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Oct 2015AY 2004-05

Bench: Smt Diva Singh

Section 143(3)Section 251(1)(c)

Vodafone South Limited vs. The Deputy Commissioner of Income Tax

WP/12690/2015HC Karnataka26 Mar 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 201Section 201(1)Section 220(6)Section 251(1)(c)

Commissioner of Income Tax, West Bengal vs. Wesman Engg. Co. (P.) Ltd

CIVIL APPEAL No. 1535/1978Supreme Court24 Jan 1991

Bench: 2 Judges

Section 195(2)Section 248Section 251(1)(c)Section 261