Section 253(2) of the Income Tax Act

The decision most relied on for Section 253(2) is 247 (Delhi). (ix) Ravindra Kr. Verma v. CIT (73 Taxmann.com 117), cited in 10 of the 37 judgments on BharatTax that turn on this section.

Leading authorities on Section 253(2)

247 (Delhi). (ix) Ravindra Kr. Verma v. CIT
73 Taxmann.com 117 · 2016 · High Court
10
citing judgments

Judgments on Section 253(2)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI , BELAGAVI vs. SHRI IDREES MOHAMMED, KALABURAGI

The appeal of the Revenue is partly allowed in aforestated terms

ITA 149/PAN/2023[2017-18]Status: DisposedITAT Panaji01 Apr 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Dy. Commissioner Of Income Tax, Central Circle, Belagavi, . . . . . . . Appellant V/S Idrees Mohammed Shop No. 4Cc, New Vegetable Market, Main Road, Kalaburagi, Karnataka-585101. Pan: Aajpi7572E . . . . . . . Respondent Represented Assessee By: Mr Ramesh Mudhol [‘Ld. Ar’] Revenue By: Mr Sashi Saklani [‘Ld. Dr’] Date Of Conclusive Hearing : 11/03/2026 Date Of Pronouncement : 01/04/2026 Order Per G. D. Padmahshali; This Appeal Is Filed By The Revenue U/S 253(2) Of The Income-Tax

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Mr Sashi Saklani [‘Ld. DR’]
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 145(3)Section 246ASection 250Section 253(2)Section 69A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]
Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 253(2)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S MOHIT ISPAT LTD., KUNDAIM

Appeal of the Revenue is PARTLY ALLOWED in aforestated terms

ITA 9/PAN/2020[2016-17]Status: DisposedITAT Panaji27 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Dy. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 Pan: Aaccm8154E . . . . . . . Respondent Represented Assessee By: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. Ar’] Revenue By: Mr Naveen Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 04/02/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Appeal Of The Revenue Instituted U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Order Dt. 04/10/2019 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appeals-2, Panaji Goa [‘Ld. Cit(A)’] Which In Turn Sprung From Order Of Assessment Dt. 30/12/2017 Passed U/S 143(3) Of The Act By Acit, Central Circle, Panaji Goa [‘Ld. Ao’] Anent To Assessment Year 2016-17.[‘Ay’]

For Appellant: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 132Section 133ASection 139(1)Section 143(3)Section 246ASection 250Section 253Section 253(2)

RENEW WIND ENERGY (RAJKOT) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the Assessees are allowed

ITA 4421/DEL/2024[2020-2021]Status: DisposedITAT Delhi29 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrenew Wind Energy (Shivpur) Vs The Deputy Commissioner Of Private Limited, 138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikaji Cama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4810H New Delhi Appellant Respondent Renew Wind Energy (Rajkot) Vs The Deputy Commissioner Of Private Limited,138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikajicama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4553H New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

COIM INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2) , DELHI

In the result, appeal of the Assessee is allowed

ITA 4466/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalcoim India Private Limited Vs Deputy Commissioner Of Shop No. 4, Ground Floor Income Tax, Income Tax Rajendrabhawan, Patel Nagar, Department, Circle 4(2), East Central Delhi, Delhi Delhi Pan: Aabcy0901A Appellant Respondent Assessee By Sh. Nikhil Aggarwal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)Section 158A

FMI AUTOMOTIVE COMPONENTS PVT LTD,GURGAON vs. ACIT, CIRCLE 7(1), NEW DELHI

In the result, appeals of the Assessee are allowed

ITA 2356/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

INCOME TAX OFFICER, WARD-1, SIRSI, SIRSI vs. SHRI BHOOTESHWAR PATTINA SAHAKARI SANGHA NIYAMITHA, SIRSI

The appeal of the revenue is DISMISSED as withdrawn

ITA 305/PAN/2025[2020-21]Status: DisposedITAT Panaji08 Jan 2026AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliआयकर अपील सं. Ita No. 305/Pan/2025 निर्धारण वर्ा / Assessment Year : 2020-21 Income Tax Officer Ward-(1), Sirsi. . . . . . . . Appellant बिधम / V/S Shri Bhooteshwar Pattina Sahakari Sangh Niyamita Cp Bazar, Opp. Union Bank, Sirsi, Sirsi - 581401 Pan : Aauas5459A . . . . . . . Respondent Represented Assessee By: None For The Assessee Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing: 08/01/2026 Date Of Pronouncement : 08/01/2026 Order Per G. D. Padmahshali, Am; The Present Appeal By The Revenue Is Instituted U/S 253(2) Of The Income Tax Act, 1961 [‘The Act’ In Short] Challenges The Order Dt. 21/05/2025 Passed U/S 250 Of The Act By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ In Short] Which In Turn Arisen From The Regular Assessment Order Dt. 22/09/2022 Passed U/S 143(2) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’ In Short] For Assessment Year 2020-21 [‘Ay’ In Short]

For Appellant: None for the AssesseeFor Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 250Section 253(2)

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. ANISHA GUPTA, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3629/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Dec 2025AY 2016-17

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28 NEW DELHI, NEW DELHI vs. ANISHA GUPTA, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3628/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Dec 2025AY 2014-15

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28 NEW DELHI, NEW DELHI vs. ANKUR GUPTA HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3627/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Dec 2025AY 2015-16

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs. ANKUR GUPTA HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3626/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Dec 2025AY 2014-15

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. BASHESHAR DAYAL HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3625/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Dec 2025AY 2015-16

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. BASHESHAR DAYAL HUF, NEW DELHI

In the result, all the six appeals of the revenue are hereby dismissed

ITA 3624/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Dec 2025AY 2014-15

Bench: The Tribunal.

Section 153CSection 153C(1)Section 253(2)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 180/PAN/2025[2022-23]Status: DisposedITAT Panaji18 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 179/PAN/2025[2021-22]Status: DisposedITAT Panaji18 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 176/PAN/2025[2019-20]Status: DisposedITAT Panaji18 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

ITO WARD-66(4), NEW DELHI vs. VIJAY SHANKAR BAJPAI, RAJASTHAN

Accordingly, Revenue’s appeal in this case is dismissed

ITA 4657/DEL/2019[2008-09]Status: DisposedITAT Delhi25 Aug 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.4657/Del/2019 (Assessment Year 2008-09) Income Tax Officer, Shri Vijay Shankar Ward-66(4), Bajpai, New Delhi. Vs. 104, Riico Ind. Area, School Of Aeronautics Delhi Jaipur Highway, Neemrana, Rajsthan-301705. Pan-Aeppb6550D (Appellant) (Respondent) Assessee By Shri Rahul Bardia, Ca Department By Ms. Harpreet Kaur, Sr. Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 25/08/2025

Section 147Section 148Section 253(2)Section 271Section 271(1)(c)

ITO WARD-66(4), NEW DELHI vs. VIJAY SHANKAR BAJPAI, RAJASTHAN

Accordingly, Revenue’s appeal in this case is dismissed

ITA 4656/DEL/2019[2008-09]Status: DisposedITAT Delhi25 Aug 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.4657/Del/2019 (Assessment Year 2008-09) Income Tax Officer, Shri Vijay Shankar Ward-66(4), Bajpai, New Delhi. Vs. 104, Riico Ind. Area, School Of Aeronautics Delhi Jaipur Highway, Neemrana, Rajsthan-301705. Pan-Aeppb6550D (Appellant) (Respondent) Assessee By Shri Rahul Bardia, Ca Department By Ms. Harpreet Kaur, Sr. Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 25/08/2025

Section 147Section 148Section 253(2)Section 271Section 271(1)(c)

JOINT COMMISSIONER OF INCOME-TAX (OSD), COIMBATORE vs. M/S EMERALD JEWEL INDUSTRY INDIA LIMITED, COIMBATORE

ITA 1024/CHNY/2025[2013]Status: DisposedITAT Chennai22 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1024/Chny/2025 िनधा8रण वष8 /Assessment Year: 2013-14

For Appellant: Shri S. Sridhar, Advocate (virtual) &For Respondent: Shri ARV Sreenivasan, CIT
Section 158ASection 253(2)

ITO, INTERNATIONAL TAXATION, WARD - 1, PANAJI vs. SMT RICHA ROSY D'SOUZA L/H LATE SHRI GEFFREY STEPHEN DESOUZA, MARGAO

ITA 293/PAN/2019[2011-12]Status: DisposedITAT Panaji09 Jul 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 293/Pan/2019 Assessment Year : 2011-12 The Income Tax Officer, Intl Taxation, Ward-1, Panaj. . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(3)Section 250Section 253(2)

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