Section 253(4) of the Income Tax Act

Income-tax Act, 2025: s.362

Section 253(4) 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(4) is CIT v. Abdul Aziz (251 CTR 58), cited in 14 of the 210 judgments on BharatTax that turn on this section.

Leading authorities on Section 253(4)

CIT v. Abdul Aziz
251 CTR 58 · 2012 · High Court
14
citing judgments

Where the Assessing Officer has not made independent inquiries to disprove the creditworthiness of creditors, whose affidavits and statements disclose their source of income, an addition made under Section 68 is rightly deleted. The revenue cannot rely on surmises, suspicion, or probabilities to decide the fate of the assessee.

Income-tax Officer v. Bishambhar DayalAgrawal
161 Taxmann.com 1063 · 2024 · Reported
9
citing judgments
Deputy Commissioner of Income-tax v. Suraj Ltd.
165 Taxmann.com 410 · 2024 · Reported
8
citing judgments
CIT v. Dehati Co-operative Marketing cum Processing Society
130 ITR 504 · 1981 · High Court
4
citing judgments

Judgments on Section 253(4)

ACIT CC 2(4) Mumbai, Mumbai vs. Jyothy Consumer Products Marketing Limited, Mumbai

In the result, the appeal filed by the Revenue, ITA No

ITA 8152/MUM/2025[2013-2014]Status: DisposedITAT Mumbai17 Sept 2026AY 2013-2014

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AAACD8069K
Section 143(3)Section 250Section 253(4)

ACIT CC 2(4) Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, appeal of the Revenue and the cross-objection of the assessee are dismissed with liberty as indicated above

ITA 8224/MUM/2025[2014-2015]Status: DisposedITAT Mumbai02 Sept 2026AY 2014-2015

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: AAACD8069K
Section 143(3)Section 144C(3)Section 271(1)(c)Section 92BSection 92C

Clementine Fernandes, Mumbai vs. Income Tax Officer 2(1), Mumbai

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

ITA 5569/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Dec 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 250Section 253(4)Section 68

Shree Capital Services Ltd., Kolkata vs. A.C.I.T., Circle - 5(1), Kolkata

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

ITA 1152/KOL/2025[2023-2024]Status: DisposedITAT Kolkata27 Oct 2025AY 2023-2024

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 143(1)Section 234BSection 250Section 253(3)

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Ramavtar Vijayvargiya, Jaipur

8. As a result, the appeal filed by the department is hereby dismissed being not maintainable

ITA 953/JPR/2025[2012-13]Status: DisposedITAT Jaipur01 Oct 2025AY 2012-13

Bench: This Appellate Tribunal, While Challenging Order Dated 05.04.2025, Passed By Learned Cit(A), Relating To The Assessment Year 2012-13, Whereby The Appeal Filed By The Assessee Has Been Allowed & The Assessment Order Dated 03.12.2019 Has Been Set-Aside. 2. On The Other Hand, The Assessee Has Filed Cross-Objections To The Appeal Filed By The Revenue, Opposing The Same.

For Appellant: Shri Vivek Bhargava, Ld. CAFor Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 132Section 143(3)Section 147Section 148Section 153Section 153CSection 253(4)

Raghav Vanijya Pvt. Ltd., Kolkata vs. DCIT, Circle 9(1), Kolkata

In the result, appeal of the assessee is allowed for statistical purposes

ITA 677/KOL/2025[2012-13]Status: DisposedITAT Kolkata04 Sept 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.677/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2012-2013) Raghav Vanijya Pvt. Ltd. Vs Dcit, Circle-9(1), Kolkata 4Th Floor, Room No.4D, 23/1, M.D.Road, Burrabazar, Kolkata-700007 Pan No. :Aadcr 6456 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri Anil Kochar, Advocate रधजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/09/2025 घोषणा की तारीख/Date Of Pronouncement : 04/09/2025 आदेश / O R D E R Per Pradip Kumar Choubey, Jm : The Assessee Has Filed The Instant Appeal Against The Order Dated 09.08.2023, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2012-2013. 2. The Appeal Of The Assessee Has Been Filed Belatedly By 518 Days. In This Regard, The Assessee Has Filed An Application Along With Affidavit For Condonation Of Delay Stating Therein That The Ld.Cit(A) Vide Order Dated 09.08.2023 Has Passed An Order Ex-Parte, Since The Defects Mentioned In The Notice In Respect Of Appeal Memo Submitted In Form 35 Was Not Removed/Rectified, Thereby Dismissed The Appeal Of The Assessee. Accordingly, There Had Been An Inordinate Delay In Submission Of The Appeal Before This Tribunal, Which Occurred Due To The Fact That The E-Portal Of The Income Tax Site Was Never Accessed By The Assessee. It Is Only Upon Going Through The Portal For Compilation Of The Status Of The Return Of Income

For Respondent: Shri S.B.Chakraborthy, Sr. DR

Income Tax Officer, Ludhiana vs. Davinder Pal Singh, Ludhiana

Appeal of the Revenue is dismissed

ITA 370/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh28 Aug 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 370/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 The Ito, Vs Shri Davinder Pal Singh, Ward 3(1), House No. 50, Pink Vihar, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Awfps5759R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. 22/Chd/2025 In आयकर अपील सं./ Ita No. 370/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Davinder Pal Singh, Vs The Ito, House No. 50, Pink Vihar, Ward 3(1), Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Awfps5759R अपीलाथ"/Appellant ""यथ"/Respondent Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Assessee By : Shri S.L. Sabharwal, Advocate Date Of Hearing : 21.08.2025 Date Of Pronouncement : 28.08.2025 Hybrid Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri S.L. Sabharwal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 144Section 251(1)(a)Section 253

DCIT Central Circle-27, New Delhi vs. Jasmine Buildmart Pvt Ltd, New Delhi

ITA 1268/DEL/2020[2012-13]Status: DisposedITAT Delhi30 Jul 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Dcit, Vs Jasmine Buildmart Pvt. Ltd., Central Circle-27, 406, Elegance Tower-8, New Delhi. Jsola District Centre, New Delhi – 110 025. Pan: Aaccj5119J Co No.34/Del/2023 (Ita No.1268/Del/2020) Assessment Year: 2012-13 Jasmine Buildmart Pvt. Ltd., Vs. Dcit, 406, Elegance Tower-8, Central Circle-27, Jsola District Centre, New Delhi. New Delhi – 110 025. Pan: Aaccj5119J (Appellant) (Respondent) Assessee By : Shri Vinod Kumar Bindal, Ca; Shri Anmol Jha, Advocate; & Ms Rinki Sharma, Itp. Revenue By : Shri Daya Inder Singh Sidhu, Cit-Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 22.11.2019 Of The Commissioner Of Income-Tax (Appeals)-3, Gurgaon Co No.34/Del/2020 (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.44/Cit(A)(C)/Ggn/2014-15 Arising Out Of The Appeal Before It Against The Order Dated 24.03.2014 Passed U/S 153B(1)(B) R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle-I, Faridabad (Hereinafter Referred To As The Ld. Ao). The Assessee Has Also Filed The Cross Objections.

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Shri Daya Inder Singh Sidhu, CIT-DR
Section 153ASection 153B(1)(b)Section 153CSection 253

Harblas Singh, Ambala vs. Income Tax Officer, Ambala

In the result, the appeal is dismissed

ITA 568/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh26 Jun 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 568/Chd/2024 "नधा"रण वष" / Assessment Year : 2014-15 Shri Harblas Singh, Vs The Ito, 29/30, Parry Hotel, Ward – 1, Bank Road, Ambala. Ambala. "थायी लेखा सं./Pan No: Bzwps4348R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rohit Bector, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 24.06.2025 Date Of Pronouncement : 26.06.2025

For Appellant: Shri Rohit Bector, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 253Section 254(2)

Assistant Commissioner of Income Tax, Exemptions, Circle-2, Chandigarh, Cr Building vs. Palampur Rotary Eye Foundation, Maranda, Palampur, Himachal Hp

ITA 390/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 Apr 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 11Section 12ASection 143(2)Section 164(3)Section 2Section 2(15)Section 270A

DCIT-14(1)(1), Mumbai vs. L and T Infrastructure Finance Co. Ltd, Mumbai

In the result, the appeals of the Revenue in ITA

ITA 1666/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Mar 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Alpesh Dharod,ARFor Respondent: Dr. K.R. Subhash (CIT-DR)
Section 10(34)Section 143(3)Section 14A

DCIT-14.1.1, Mumbai vs. L and T Infrastructure Finance Company Limited, Mumbai

In the result, the appeals of the Revenue in ITA

ITA 3568/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Mar 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Alpesh Dharod,ARFor Respondent: Dr. K.R. Subhash (CIT-DR)
Section 10(34)Section 143(3)Section 14A

Dy. Commissioner of Income Tax, Swargate, Pune vs. Barclays Global Service Centre Pvt Ltd, Pune

ITA 1222/PUN/2023[2009-10]Status: DisposedITAT Pune15 Apr 2024AY 2009-10

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

For Appellant: Mr Sourabh Kulkarni [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 127Section 143(3)Section 250Section 253(4)

I.T.O., Ward-2(1), Asansol vs. Payel Enterprise, Durgapur

In the result, both the appeals of the revenue and cross-objections of the assessee are dismissed

ITA 598/KOL/2022[2019-2020]Status: HeardITAT Kolkata06 Mar 2023AY 2019-2020

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad]

Section 143(1)Section 253(4)

I.T.O., Ward-2(1), Asansol vs. Payel Enterprise, Durgapur

In the result, both the appeals of the revenue and cross-objections of the assessee are dismissed

ITA 597/KOL/2022[2018-2019]Status: HeardITAT Kolkata06 Mar 2023AY 2018-2019

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad]

Section 143(1)Section 253(4)

Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia vs. M/S. Brooke Bond India Limited, Mumbai

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G

Income Tax Officer TDS Ward Madurai, Madurai vs. M/S Madurai Distric Central Co-Op Bank Ltd Periyakulam Branch, Madurai

In the result, appeals filed by the Revenue are

ITA 482/CHNY/2022[2020-21]Status: DisposedITAT Chennai29 Jun 2022AY 2020-21

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Income Tax Officer TDS Ward Madurai, Madurai vs. M/S Madurai Distric Central Co-Op Bank Ltd Cumbambranch, Madurai

In the result, appeals filed by the Revenue are

ITA 481/CHNY/2022[2020-21]Status: DisposedITAT Chennai29 Jun 2022AY 2020-21

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Income Tax Officer TDS Ward Madurai, Madurai vs. M/S Madurai Distric Central Co-Op Bank Ltd Vadipatti Branch, Madurai

In the result, appeals filed by the Revenue are

ITA 480/CHNY/2022[2020-21]Status: DisposedITAT Chennai29 Jun 2022AY 2020-21

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Income Tax Officer TDS Ward Madurai, Madurai vs. M/S Madurai Distric Central Co-Op Bank Ltd Mylandumparai Branch, Madurai

In the result, appeals filed by the Revenue are

ITA 479/CHNY/2022[2020-21]Status: DisposedITAT Chennai29 Jun 2022AY 2020-21

Bench: Shri V. Durga Rao & Shri G. Manjunatha