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)

ITO, Rudrapur vs. M/S Hotel Sonia Pvt. Ltd., Rudrapur

In the result, the Misc. Application filed by the Revenue stands allowed and the Main Appeal filed by the Revenue stands dismissed

ITA 5555/DEL/2013[2010-11]Status: DisposedITAT Delhi26 Dec 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: SH. SOMIL AGARWAL, ADVFor Respondent: MS. RINKU SINGH, SR. DR
Section 253(4)Section 254(2)

ACIT, New Delhi vs. M/S. Mukesh Kumar Singhal, New Delhi

ITA 2202/DEL/2014[2010-11]Status: DisposedITAT Delhi08 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Shri Vijay Jindal, CAFor Respondent: Shri Amit Katoch, Senior DR
Section 253(4)Section 254

Girish G. Dube, Mumbai vs. ITO 25(2)(4), Mumbai

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

ITA 5523/MUM/2008[2003-2004]Status: DisposedITAT Mumbai24 Jun 2016AY 2003-2004

Bench: Shri D. Karunakara Rao & Shri C.N. Prasad

For Appellant: Shri Domesh Joothawat & MrFor Respondent: Shri Airiju Jaikaran, DR

ACIT, New Delhi vs. Smt. Sumera Gupta, New Delhi

ITA 2815/DEL/2011[2007-08]Status: DisposedITAT Delhi30 May 2016AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singhma No.402/Del/2016 (In Ita No.2815/Del./2011) (Assessment Year : 2007-08)

For Appellant: Shri Sandeep, AdvocateFor Respondent: Smt. Naina Sain Kapil, Senior DR
Section 253(4)Section 254

ITO, New Delhi vs. M/S Turner Builders & Promoters (P) Ltd., New Delhi

In the result, this ground is dismissed

ITA 3579/DEL/2009[2006-07]Status: DisposedITAT Delhi26 Apr 2016AY 2006-07

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai :Asstt. Yr: 2005-06 Income Tax Officer, Vs. Turner Builders & Promoters (P) Ltd., Wz-146, 2Nd Floor, Gali No. 2, Ward 16(4), New Delhi. Sri Nagar, Shakur Basti, New Delhi. Pan: Aaact 2121 N & C.O. 312/Del/2009 ( Ita No. 3579/Del/2009) Asstt. Yr: 2005-06 Turner Builders & Promoters (P) Ltd., Vs. Income Tax Officer, Wz-146, 2Nd Floor, Gali No. 2, Ward 16(4), New Delhi. Sri Nagar, Shakur Basti, New Delhi. ( Appellant ) (Respondent) Department By : Shri M.K. Jain Sr. Dr Assessee By : Sh.R.K. Gupta Ca . Shri Sumit Goel Ca Date Of Hearing : 21/04/2016. Date Of Order : 26/04/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Sh.R.K. Gupta CAFor Respondent: Shri M.K. Jain Sr. DR
Section 253(4)Section 68

Dipika Tanna, Mumbai vs. ITO 25(3)(2), Mumbai

In the result, Cross Objection filed by the assessee is dismissed

ITA 3832/MUM/2013[2003-04]Status: DisposedITAT Mumbai31 Mar 2016AY 2003-04

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negii.T.A. No.3832/M/2013 (Assessment Year: 2003-2004) C.O. No.110/M/2015 (Arising Out Of Ita No.5402/M/2012) (Ay 2009-2010) फनाभ/ Smt. Dipika J. Tanna, Ito-25(3)(2), A1-801, Brizy Corner, Above Mumbai. Vs. Pizza Hut, Mahavir Nagar, Kandivali (W), Mumbai-67. स्थामी रेखा सं./ Pan : Abjpt5903D (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) फनाभ/ Ito-25(3)(2), Smt. Dipika J. Tanna, Mumbai. A1-801, Brizy Corner, Above Vs. Pizza Hut, Mahavir Nagar, Kandivali (W), Mumbai-67. स्थामी रेखा सं./ Pan : Abjpt5903D (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Anil Thakrar प्रत्मथी की ओय से/ Revenue By : Shri Rajiv Pant, Sr. Dr

For Appellant: Shri Anil ThakrarFor Respondent: Shri Rajiv Pant, Sr. DR
Section 132Section 144Section 147Section 148

DCIT, New Delhi vs. M/S. Invensys India (P) Ltd., New Delhi

ITA 4132/DEL/2010[2002-03]Status: DisposedITAT Delhi04 Mar 2016AY 2002-03

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Invensys India (P) Ltd., Circle-11(1), No.18, Kotla Lane, Vs. C.R.Building, Rouse Avenue, New Delhi New Delhi Pan:Aabcs8027M (Appellant) (Respondent)

For Appellant: Sh.A.K. Saroha, CIT DRFor Respondent: Sh Salil Kapoor, Adv
Section 143(3)Section 148

Commissioner of Income Tax vs. M/S. New Mangalore Port

In the result, the appeals stand

ITA/532/2014HC Karnataka12 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 10Section 11Section 12ASection 143(3)Section 14ASection 20Section 253(4)Section 260Section 263Section 264

ACIT, New Delhi vs. Sh. Ajay Kaila, New Delhi

In the result, the Cross Objection of the assessee is also

ITA 245/DEL/2014[2010-11]Status: DisposedITAT Delhi07 Jan 2016AY 2010-11

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm Assessment Year : 2010-11 Acit, Vs. Ajay Kalia, Circle-32(1), 128/B/1, Village Kilokari, New Delhi. Near Ashram, New Delhi. Pan: Aacpk5645F Co No.254/Del/2014 (Ita No.245/Del/2014) Assessment Year : 2010-11

For Appellant: Shri Suresh Anantha Raman, CA
Section 253(4)Section 268A

Ashian Needles Pvt Ltd

ITA/331/2012HC Delhi06 Jul 2012
Section 143Section 147
Section 253(4) Income Tax Act (2025: s.362) — Case Laws | BharatTax