Section 253(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.362

Section 253(1)(a) falls under section 253 of the Income-tax Act, 1961, which corresponds to section 362 (Appeals to Appellate Tribunal) of the Income-tax Act, 2025.

Read section 362 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 253(1)(a) is ITO v. Sushila M. Jhaveri (107 ITD 327), cited in 36 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 253(1)(a)

ITO v. Sushila M. Jhaveri
107 ITD 327 · 2007 · ITAT
36
citing judgments

Two or more residential units with a common entrance, kitchen, and passage are considered a single residential house for the purpose of claiming exemption under Section 54/54F of the Income Tax Act, 1961.

Bhatkal Ramarao Prakash v. ITO
102 Taxmann.com 145 · 2019 · Reported
4
citing judgments
CIT v. Suresh Rao
41 Taxmann.com 475 · 2014 · High Court
4
citing judgments

Judgments on Section 253(1)(a)

Dana India Technical Centre Private Limited, Pune vs. Assistant Commissioner of Income Tax, Pune

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

ITA 286/PUN/2025[2020-2021]Status: DisposedITAT Pune29 Jan 2026AY 2020-2021

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Rajat Soni
Section 143(3)Section 250Section 253(1)(a)Section 69C

Soni Somani Infrastructure, Pune vs. Assistant Commissioner of Income Tax Circle 1, Pune

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

ITA 2458/PUN/2025[2015-16]Status: DisposedITAT Pune28 Jan 2026AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2458/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Soni Somani Infrastructure, Vs. Acit, Circle-1, Solapur. 560/31, South Sadar Bazar, Vinayak Nagar, Solapur- 413003. Pan : Abvfs4209B Appellant Respondent Assessee By : Shri Shriniwas G. Bhutada Shri Vishnu D. Bhutada Revenue By : Smt. Sailee Dhole Date Of Hearing : 08.01.2026 Date Of Pronouncement : 28.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Based On The Facts & In The Circumstances Of The Case, The Appellant Respectfully Craves Leave To Prefer An Appeal Under Section 253(1)(A) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The 'Act'), Against The Order Dated 27Th Aug 2025 (Hereinafter Referred To As The Impugned Order') Passed By The Commissioner Of Income Tax (Appeal)- Nfac

For Appellant: Shri Shriniwas G. BhutadaFor Respondent: Smt. Sailee Dhole
Section 143(3)Section 250Section 253(1)(a)Section 271(1)(c)

Vivek Naresh Shah L/H of Deceased Naresh Umedlal Shah, Sangli vs. The Assistant Commissioner of Income Tax Circle-1 & 2, Sangli

The appeal of the assessee is allowed

ITA 941/PUN/2023[2010-11]Status: DisposedITAT Pune17 Jul 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Vinay Bhamoreassessment Year : 2010-11

For Appellant: Shri Suhas Deshpande and Shri Mandar S. KhireFor Respondent: Shri Akhilesh Srivastava
Section 143(3)Section 159Section 2(11)Section 2(29)Section 250(6)Section 253(1)(a)Section 254(1)Section 68

Honeywell International India Private Limited, Delhi vs. DCIT Circle-10(1), Delhi

Appeal is partly allowed for statistical purposes

ITA 2933/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 M/S. Honeywell International Vs. Dcit, India Pvt. Ltd., Circle-10(1), 1120-21, 11Th Floor, Tower-A, Delhi Dlf Tower, Jasola District Centre, New Friends Colony, South-East Delhi, New Delhi Pan: Aabca7954K (Appellant) (Respondent) Assessee By Sh. S.K. Aggarwal, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17.04.2025 Date Of Pronouncement 17.04.2025 Order

Section 143(1)Section 250Section 253(1)(a)Section 36(1)Section 36(1)(va)Section 40

Jayantilal Patel (Legal Heir of Late Gopalbhai Arjan Patel), Pune vs. ITO- 30(1)(4), Mumbai

ITA 2051/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Aug 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2011-12 Late Sh Gopalbhai Arjan Patel Through Ito-30(1)(4), Legal Heir Sh Jayantilal Gopalbhai Patel Pratyashakar Bhavan, C- Flat No. 301-401, Patel Wood Products, Vs. 13, Bandra Kurla Shivkrupa Buildign, Sr. No. 58 4 2, Complex, Bandra East, Gangadham Katraj Road, Kondhwa, Mumbai-400051. Pune-411048. Pan No. Aadpp 9057 F (Deceased) Appellant Respondent

For Appellant: Mr. Abhilash HirenFor Respondent: 11/07/2024
Section 148Section 250Section 253(1)(a)

Shreyas Wines, Aurnagabad - Maharashtra vs. AO, Aurangabad

Appeals of the assessee are partly ALLOWED

ITA 891/PUN/2024[2017-18]Status: DisposedITAT Pune06 Aug 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr Shivam Jaiswal [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 142(1)Section 143(3)Section 145(3)Section 250Section 253(1)(a)

Shreyas Wines, Aurangabad vs. Assessing Officer, Aurangabad

Appeals of the assessee are partly ALLOWED

ITA 890/PUN/2024[2016-17]Status: DisposedITAT Pune06 Aug 2024AY 2016-17

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr Shivam Jaiswal [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 142(1)Section 143(3)Section 145(3)Section 250Section 253(1)(a)

Raka Singh, Lucknow vs. ITO Ward 1(3) Lucknow, Lucknow

ITA 361/LKW/2023[2014-15]Status: DisposedITAT Lucknow20 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Sudhanshu Srivastava & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.361/Lkw/2023 िनधा"रण वष" / Assessment Year : 2014-15 Raka Singh. D-11, 12, Industrial Estate, Nr Gazipur, Tirahamau, Mau. Pan: Bbqps5727J . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Income Tax Officer Ward-1(3), Lucknow . . . . . . . ""थ" / Respondent "ारा / Appearances Assessee By : None [Adjournment Rejected] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/06/2024 घोषणा की तारीख / Date Of Pronouncement : 20/06/2024 आदेश / Order Per G. D. Padmahshali, Am; Against The Din & Order Itba/Nfac/S/250/2023-24/1057011178(1) Dt. 12/10/2023 Passed U/S 250 Of The Act By The National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] The Assessee Filed The Present Appeal U/S 253(1)(A) Of The Income Tax Act [‘The Act’]. 2. The Case Was Called Thrice, None Appeared At The Bequest Of The Assessee. After Primary Briefing From The Revenue, We Deem It Fit To Reject The Adjournment Request & Proceed To Adjudicate The Matter Ex- Parte U/R 24 Of Itat Rules, 1963. 3. Tersely Stated Facts Borne Out Of The Case Records Are That;

For Appellant: None [Adjournment Rejected]For Respondent: Mr Sunil Kumar Rajwanshi [‘Ld. DR’]
Section 144Section 145(3)Section 250Section 253(1)(a)Section 44A

Patodia Forgings and Gears Limited, Pune vs. The Assistant Commissioner of Income Tax, Circle-8, Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 368/PUN/2024[2018-19]Status: DisposedITAT Pune22 May 2024AY 2018-19

Bench: Hon’Ble S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.368/Pun/2024 निर्धारण वषा / Assessment Year : 2018-19 Patodia Forgings & Gears Ltd. 105/2, Village Mahalunge, Chakan Rd., Chakan, Pune-410501 Pan : Aaecp9266C . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Sarvesh Khandelwal [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]
Section 139(1)Section 143(3)Section 250Section 253(1)(a)Section 80I

Mrs. Beant Kaur Juneja, Nagpur vs. Income Tax Officer, Ward-4(2), Nagpur

The appeal of the assessee is ALLOWED

ITA 18/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(1)Section 24Section 246A(1)(a)Section 250Section 253(1)(a)Section 271BSection 273BSection 274(1)Section 44A

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circel-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 39/NAG/2023[2017-18]Status: DisposedITAT Nagpur12 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 38/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Apr 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Centreal Circel-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

Bank of India, Butibori, Nagpur vs. Joint Commissioner of Income Tax, TDS, Range-1, Nagpur

Appeals are allowed for statistical purposes

ITA 8/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

Bank of India, Dongargaon, Nagpur vs. Joint Commissioner of Income Tax, TDS, Range-1, Nagpur

Appeals are allowed for statistical purposes

ITA 6/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

Bank of India, Nagpur vs. Joint Commissioner of Income Tax, TDS, Range-1, Nagpur

Appeals are allowed for statistical purposes

ITA 5/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

Bank of India, Dharampeth, Nagpur vs. Joint Commissioner of Income Tax, TDS, Range-1, Nagpur

Appeals are allowed for statistical purposes

ITA 4/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C