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)

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

Appeals are allowed for statistical purposes

ITA 3/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

Sanil Sethu Madhavan, Pune vs. CIT A, Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 1051/PUN/2023[18-19]Status: DisposedITAT Pune23 Feb 2024

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1051/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 Sanil Sethu Madhavan 56/4/1, Kondhwa Khurd Lane-12, Nr Ravi Apts, Pune-411048 Pan : Aucpm6579Q . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None For The Assessee Revenue By : Mr Gaurav Singh ‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 23/02/2024 घोषणा की तारीख / Date Of Pronouncement : 23/02/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac’] Din & Order Itba/Nfac/S/250/2023-24/1054731019(1) Dt. 31/07/2023 Passed U/S 250 Of The Act.

For Appellant: None for the AssesseeFor Respondent: Mr Gaurav Singh ‘Ld. DR’]
Section 139(1)Section 143(1)Section 24Section 250Section 250(6)Section 253(1)(a)

Damayanti Narottam Mhatre, Raigarh vs. Income Tax Officer Ward 3 Panvel, New Panvel, Panvel

ITA 1048/PUN/2023[2013-2014]Status: DisposedITAT Pune22 Feb 2024AY 2013-2014

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1048/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 Damayanti Narottam Mhatre Chinchavali Narangi, Alibag Raigad-402201 Pan : Bropm7951E . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer Ward-3, Panvel . . . . . . . प्रत्यर्थी / Respondent

For Appellant: Ms Suneeta Rao [‘Ld. AR’]For Respondent: Mr Gaurav Singh ‘Ld. DR’]
Section 250Section 253(1)(a)

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 219/NAG/2022[2016-17]Status: DisposedITAT Nagpur21 Dec 2023AY 2016-17

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 218/NAG/2022[2015-16]Status: DisposedITAT Nagpur21 Dec 2023AY 2015-16

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 217/NAG/2022[2014-15]Status: DisposedITAT Nagpur21 Dec 2023AY 2014-15

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 216/NAG/2022[2013-14]Status: DisposedITAT Nagpur21 Dec 2023AY 2013-14

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 215/NAG/2022[2012-13]Status: DisposedITAT Nagpur21 Dec 2023AY 2012-13

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

Shree Shirkal Builders & Developers, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur

Appeals are ALLOWED FOR STATISTCIAL PURPOSES

ITA 214/NAG/2022[2010-11]Status: DisposedITAT Nagpur21 Dec 2023AY 2010-11

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 214 To 219/Nag/2022 निर्धारण वषा / Assessment Year : 2010-11 & 2012-13 To 2016-17

For Appellant: Adv. KP Devani [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 132Section 144Section 153ASection 250Section 250(6)Section 251(1)(a)Section 253(1)(a)

Blpl Singapore Pte Limited, Mumbai vs. DCIT International Tax Circle 1(2)(2), Mumbai

In the result, the appeal filed by assessee is dismissed

ITA 605/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleblpl Singapore Pte Ltd, Dcit(Intl Tax), 2Nd Floor, Geetmal Circle-1(2)(2), बनाम/ Building, Himalayas, Room.No1811, Vs. Next To Shah Industrial Air India Building, Estate, Govandi East, Narimanpoint, Mumbai-400088. Mumbai-400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcb4510C (""थ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Soumendu Kumar Dash.Dr सुनवाई की तारीख / Date Of Hearing 11/05/2023 घोषणा की तारीख /Date Of Pronouncement 22/05/2023 आदेश / Order Per Pavan Kumar Gadale - Jm: The Assessee Has Filed An Appeal Against The Order Of Assessing Officer (“Ao”) Passed Under Section 270A Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. The Assessee Has Raised Following Grounds Of Appeal:-

For Appellant: NoneFor Respondent: Shri Soumendu Kumar Dash.DR
Section 143(2)Section 143(3)Section 270ASection 44BSection 90