Which cases are most cited on Section 253(2)?

247 (Delhi). (ix) Ravindra Kr. Verma v. CIT (73 Taxmann.com 117) — 10 citing judgments.

How many judgments are there on Section 253(2)?

BharatTax indexes 56 ITAT, High Court and Supreme Court judgments that turn on Section 253(2) of the Income Tax Act, 1961.

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

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)

Shree Dudhganga Multipurpose Co-Operative Society Limited, Belagavi vs. Pr.Commissioner of Income Tax, Belagavi

Appeals are DISMISSED as unadmitted

ITA 318/PAN/2024[2020-21]Status: DisposedITAT Panaji18 Mar 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2020-21 The Dhanashree Multipurpose Co-Operative Society Ltd. 722/1, Angol Road, Vidya Nagar, Belgaum Pan:Aaaad0350R . . . . . . . Appellant V/S Pr. Commissioner Of Income Tax Hubali . . . . . . . . Respondent

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 253(1)Section 253(1)(c)Section 263

The Dhanashree Multipurpose Co Coperative Society Limited, Belgaum vs. Principal Commisssioner of Income Tax, Belgaum

Appeals are DISMISSED as unadmitted

ITA 317/PAN/2024[2020-21]Status: DisposedITAT Panaji18 Mar 2025AY 2020-21

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 253(1)Section 253(1)(c)Section 263

ACIT, Circle - 1, Belagavi vs. Rohit Parasharam Patil, Belagavi

Accordingly. The grounds of appeal stands accordingly partly allowed

ITA 71/PAN/2022[2017-18]Status: DisposedITAT Panaji28 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 071/Pan/2022 Assessment Year : 2017-18

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]

Section 115BSection 143(1)Section 143(2)Section 144Section 250Section 251Section 253(2)Section 69

DCIT(Exemption) Circle, Patna vs. M/S Deo Mangal Memorial Trust, Patna

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 67/PAT/2020[2015-16]Status: DisposedITAT Patna10 Jan 2025AY 2015-16

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

DCIT(Exemption) Circle, Patna vs. M/S Deo Mangal Memorial Trust, Patna

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 66/PAT/2020[2014-15]Status: DisposedITAT Patna10 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

DCIT(Exemption) Circle, Patna vs. M/S Deo Mangal Memorial Trust, Patna

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 65/PAT/2020[2013-14]Status: DisposedITAT Patna10 Jan 2025AY 2013-14

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

Pallavi Pal, Noida vs. Ward 5(2)(1), Noida, Aayakar Bhawan, Gautam Budh Nagar

Accordingly, Revenue’s appeal in this case is dismissed

ITA 4657/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Jan 2025AY 2012-13

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 62(1), New Delhi vs. Shyam Pal, New Delhi

In the result, the appeal of the Revenue stands dismissed as above

ITA 1813/DEL/2023[2018-19]Status: DisposedITAT Delhi13 Jun 2024AY 2018-19

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 143(1)Section 154Section 253(2)Section 36(1)(va)Section 37

Income Tax Officer, Ward 43(6), New Delhi vs. Anju Gupta, New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 2877/DEL/2023[2011-12]Status: DisposedITAT Delhi28 May 2024AY 2011-12

Bench: Ms. Madhumita Roy & Sh. Avdhesh Kumar Mishra

For Appellant: -None-For Respondent: Shri Kanv Bali, Sr. D.R

Section 253(2)

Anoopkumar Devidas Raimalani, Mumbai vs. ITO, Cir-18(1), Mumbai

In the result, appeal filed by the assessee is partly allowed as

ITA 1653/MUM/2023[2014-15]Status: DisposedITAT Mumbai15 Mar 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 250Section 253(2)

ITO Wardha -2, Wardha vs. M/S Wadha Nagri Shakari Adhikosh ( Bank ) Maryadit, Wardha

The appeal of the Revenue is DISMISSED

ITA 14/NAG/2020[2014-15]Status: DisposedITAT Nagpur20 Nov 2023AY 2014-15

Bench: Hon’Ble Shri Partha Sarathi Choudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 14/Nag/2020 आयकर निर्धारण वषा / Assessment Year : 2014-15 Income Tax Officer, Ward-2, Nagpur . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 119(1)Section 250Section 253(2)

DCIT, Circle-1(1), Delhi vs. Acb (India) Limited, New Delhi

Accordingly, the appeals of Revenue are dismissed barred by CBDT

ITA 2726/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Sept 2023AY 2019-20

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.2707/Del/2022, A.Y. 2018-19 Ito, Vs. M/S. Broad Ways Security & Ward 5(1), Detective Pvt. Ltd. Delhi 48A, Dda Flats, Shahpurjat, New Delhi Pan : Aaacb5053F (Appellant) (Respondent)

Section 250Section 253Section 253(2)Section 36(1)(va)

DCIT, Circle-4(2), New Delhi vs. Blackmelon Advance Technology Company Pvt. Ltd., Delhi

Accordingly, the appeals of Revenue are dismissed barred by CBDT

ITA 2721/DEL/2022[2022]Status: DisposedITAT Delhi04 Sept 2023

Section 250Section 253Section 253(2)Section 36(1)(va)

ITO Ward5(1), Delhi vs. Broad Ways Security and Detective Pvt. Ltd, Delhi

Accordingly, the appeals of Revenue are dismissed barred by CBDT

ITA 2707/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Sept 2023AY 2018-19

Section 250Section 253Section 253(2)Section 36(1)(va)