Section 253(2) of the Income Tax Act

Income-tax Act, 2025: s.362

Section 253(2) 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(2) is 247 (Delhi). (ix) Ravindra Kr. Verma v. CIT (73 Taxmann.com 117), cited in 10 of the 56 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

The decision in Ravindra Kr. Verma v. CIT (2016) is cited as authority for principles related to assessments, likely concerning search and seizure proceedings, as indicated by the keywords and section numbers commonly associated with it.

Judgments on Section 253(2)

Assistant Commissioner of Income Tax (Central), Jabalpur vs. M/S. Kalindi Ispat Pvt. Ltd., Bilaspur

Appeals of the Revenue are dismissed and seventh appeal is allowed

ITA 80/JAB/2018[2015-16]Status: DisposedITAT Agra06 Oct 2026AY 2015-16

Bench: Hon’Ble Shri Kul Bharat & Shri G.D. Padmahshaliit(Ss)A No : 17 To 22 & 80/Jab/2018 Assessment Years : 2009-10 To 2015-16 Asstt. Commissioner Of Income Tax, Central Circle-Jabalpur . . . . . . . Appellant V/S M/S Kalindi Ispat Pvt. Ltd. No. 11-14, Sector-B, Sirgitti Industrial Area, Bilaspur, Chattisgrah Pan Aacck4605J . . . . . . . Respondent Represented Assessee By: Mr Sumit Nema [‘Ld. Ar’] Revenue By: Mr Dhananjay Wanjari [‘Ld. Dr’] Date Of Conclusive Hearing : 17/08/2026 Date Of Pronouncement : 06/10/2026 Order Per G. D. Padmahshali ; This Bunch Of Seven Appeals Filed U/S 253(2) Of The Income Tax Act, 1961 [‘The Act’] By The Revenue Challenges Separate Orders Passed U/S 250 Of The Act By The Commissioner Of Income Tax, Appeals-1, Jabalpur Which Dealt With Consolidated Order Of Assessment Dt. 23/12/2016 Passed U/S 153A R.W.S. 143(3)/143(3) Of The Act In Relation Captioned Assessment Years [‘Ay’].

For Appellant: Mr Sumit Nema [‘Ld. AR’]For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 246ASection 250Section 253Section 253(2)

Assistant Commissioner of Income Tax (Central), Jabalpur vs. M/S. Kalindi Ispat Pvt. Ltd., Bilaspur

Appeals of the Revenue are dismissed and seventh appeal is allowed

ITA 80/JAB/2018[2015-16]Status: DisposedITAT Jabalpur06 Oct 2026AY 2015-16

Bench: Hon’Ble Shri Kul Bharat & Shri G.D. Padmahshaliit(Ss)A No : 17 To 22 & 80/Jab/2018 Assessment Years : 2009-10 To 2015-16 Asstt. Commissioner Of Income Tax, Central Circle-Jabalpur . . . . . . . Appellant V/S M/S Kalindi Ispat Pvt. Ltd. No. 11-14, Sector-B, Sirgitti Industrial Area, Bilaspur, Chattisgrah Pan Aacck4605J . . . . . . . Respondent Represented Assessee By: Mr Sumit Nema [‘Ld. Ar’] Revenue By: Mr Dhananjay Wanjari [‘Ld. Dr’] Date Of Conclusive Hearing : 17/08/2026 Date Of Pronouncement : 06/10/2026 Order Per G. D. Padmahshali ; This Bunch Of Seven Appeals Filed U/S 253(2) Of The Income Tax Act, 1961 [‘The Act’] By The Revenue Challenges Separate Orders Passed U/S 250 Of The Act By The Commissioner Of Income Tax, Appeals-1, Jabalpur Which Dealt With Consolidated Order Of Assessment Dt. 23/12/2016 Passed U/S 153A R.W.S. 143(3)/143(3) Of The Act In Relation Captioned Assessment Years [‘Ay’].

For Appellant: Mr Sumit Nema [‘Ld. AR’]For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 246ASection 250Section 253Section 253(2)

ACIT, New Delhi vs. Sunanda Polymers, New Delhi

In the result, appeal filed by the Revenue is dismissed

ITA 5819/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Jul 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwalacit, Sunanda Polymers 43/4, 1St Floor, New Delhi Vs. East Patel Nagar, New Delhi. (Appellant) (Respondent) Assessee By Shri Ashwani Kumar, Ca Sh. Ankur Agarwal, Ca Department By Shri. Tarun Sarda, Sr. Dr. Date Of Hearing 08/07/2026 Date Of Pronouncement 17/07/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Ld. Cit(A)] Dated 24.06.2025 U/S 250 Of The Income Tax Act, 1961 (“The Act” In Short) Arising Out Of The Assessment Order Passed U/S 147 R.W.S.144(B) Of The Act For Assessment Year 2016-17. 2. Briefly Stated The Facts Are That The Assessment Order Was Passed U/S 147 R.W.S 143 Of The Act Dated 18.05.2023 Wherein The Total Addition Of Rs. 3,05,67,087/- Was Made To The Total Income Of Rs. 77,57,074/- Vide Order Dated 13.12.2019 And, Accordingly, Total Income Of The Assessee Was Recomputed At Rs.3,83,24,161/-. Acit Vs. Sunanda Polymers 3. Against The Said Order, Assessee Preferred An Appeal Before The Ld. Cit(A) Wherein The Assessee Has Challenged The Reopening Of The Assessment & Further Challenged The Additions So Made On Merits. The Ld. Cit(A) In Terms Of The Order Dated 24.06.2025 Has Deleted The Additions As Well As Holding The Reopening Of The Assessment U/S 147 Is Not Correct As It Was Initiated On Wrong Presumption & Without Application Of Mind.

Section 147Section 148ASection 250Section 37

Kilari Lakshmi Suthaa, Bengaluru vs. Income Tax Officer, Ward 4(1)(3), Bengaluru

Appeals are dismissed as unadmitted

ITA 2254/BANG/2025[2020 - 21]Status: DisposedITAT Bangalore29 Apr 2026

Bench: Hon’Ble Prashant Maharishi & Hon’Ble Keshav Dubey

Section 250

Kilari Lakshmi Suthaa, Bengaluru vs. Income Tax Officer, Ward - 4(1)(3), Bengaluru

Appeals are dismissed as unadmitted

ITA 2253/BANG/2025[2019 - 20]Status: DisposedITAT Bangalore29 Apr 2026

Bench: Hon’Ble Prashant Maharishi & Hon’Ble Keshav Dubey

Section 250

Kilari Lakshmi Suthaa, Bengaluru vs. Income Tax Officer, Ward 4(1)(3), Bengaluru

Appeals are dismissed as unadmitted

ITA 2252/BANG/2025[2017 -18]Status: DisposedITAT Bangalore29 Apr 2026

Bench: Hon’Ble Prashant Maharishi & Hon’Ble Keshav Dubey

Section 250

Kilari Jangannatham Suwresh, Bengaluru vs. Income Tax Officer, Ward - 4(1)(3), Bengaluru

Appeals are dismissed as unadmitted

ITA 2251/BANG/2025[2020 - 21]Status: DisposedITAT Bangalore29 Apr 2026

Bench: Hon’Ble Prashant Maharishi & Hon’Ble Keshav Dubey

Section 250

Kilari Jagannatham Suwresh, Bengaluru vs. Income Tax Officer, Ward - 4(1)(3), Bengaluru

Appeals are dismissed as unadmitted

ITA 2250/BANG/2025[2017 - 18]Status: DisposedITAT Bangalore29 Apr 2026

Bench: Hon’Ble Prashant Maharishi & Hon’Ble Keshav Dubey

Section 250

Income Tax Officer, Ward-1, 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 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 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 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 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)

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)

Income Tax Officer, Panaji vs. Anil Raghuvir Sirsat, Parra Bardez

ITA 289/PAN/2024[2017-18]Status: DisposedITAT Panaji24 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 289/Pan/2024 Assessment Year : 2017-18 The Income Tax Officer, Ward-2(3), Panaji. . . . . . . . Appellant

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Mr Manikandan [‘Ld. DR’]
Section 115BSection 133(6)Section 142(1)Section 144Section 250Section 253(2)Section 69A