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)

G Venkateswaran ITO TDS Ward Madurai, Madurai vs. Central Co-Op Bank Ltd Nagamalai Pudukottai Branch Madurai, Madurai

In the result, appeals filed by the Revenue are

ITA 456/CHNY/2022[2020-2021]Status: DisposedITAT Chennai29 Jun 2022AY 2020-2021

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

G Venkateswaran ITO TDS Ward Madurai, Madurai vs. Madurai Co-Op Bank Uthanamapalayam Branch, Madurai

In the result, appeals filed by the Revenue are

ITA 454/CHNY/2022[2020-2021]Status: DisposedITAT Chennai29 Jun 2022AY 2020-2021

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

G Venkateswaran Incometax Officer TDS Ward Madurai, Madurai vs. M/S Madurai District Central Co-Op Bank Ltd, Madurai

In the result, appeals filed by the Revenue are

ITA 453/CHNY/2022[2020-2021]Status: DisposedITAT Chennai29 Jun 2022AY 2020-2021

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

G.Venkateswaran Incometax Officer TDS Ward Madurai, Madurai vs. M/S.Madurai District Central Co-Op Bank Ltd, Madurai

In the result, appeals filed by the Revenue are

ITA 452/CHNY/2022[2020-2021]Status: DisposedITAT Chennai29 Jun 2022AY 2020-2021

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

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

In the result, appeals filed by the Revenue are

ITA 451/CHNY/2022[2020-2021]Status: DisposedITAT Chennai29 Jun 2022AY 2020-2021

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

ITO 28 (3)(4), Mumbai vs. Vasant Purshottam Thakkar, Mumbai

Accordingly the cross objection of assessee is allowed

ITA 2515/MUM/2019[2009-10]Status: DisposedITAT Mumbai19 Jan 2022AY 2009-10

Bench: Shri Prashant Maharishi () & Shri Pavan Kumar Gadale ()

Section 147Section 148Section 151

ACIT, New Delhi vs. M/S. Sh. Subash Dabas, New Delhi

In the result, the Cross Objection filed by the

ITA 6701/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Nov 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

Section 127Section 132Section 132(1)Section 133(6)Section 139(1)Section 153ASection 194CSection 2(22)(e)Section 68Section 69

ACIT, New Delhi vs. M/S. Sh. Subash Dabas, New Delhi

In the result, the Cross Objection filed by the

ITA 6700/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Nov 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

Section 127Section 132Section 132(1)Section 133(6)Section 139(1)Section 153ASection 194CSection 2(22)(e)Section 68Section 69

ACIT, Circle (Exemption), Jodhpur vs. Shri Sachiyaya Mataji Trust, Jodhpur

ITA 184/JODH/2019[2015-16]Status: DisposedITAT Jodhpur27 Sept 2021AY 2015-16

Bench: Shri N.K.Saini & Shri Sandeep Gosainthe Acit, Vs Shri Sachiyaya Mataji Trust, Circle (Exemption), Osiyan, Jodhpur Jodhpur

Section 253(4)

The ITO, Ward-1(4), Ahmedabad vs. M/S. Dishman Infrastructure Ltd., Ahmedabad

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

Dishman Infrastructure Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(4), Ahmedabad

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

ACIT, Circle Shimla, Shimla vs. M/S H.P.Forest Development Corporation Ltd., Shimla

ITA 69/CHANDI/2020[1993-94]Status: DisposedITAT Chandigarh10 Nov 2020AY 1993-94

Bench: The Itat Has Been Increased To Rs. 50,00,000/- From Rs. 20,00,000/-.

For Appellant: Shri Y.K. Sud, CAFor Respondent: Smt. Meenakshi Vohra, Addl. CIT

DCIT, Circle-1(1), Chandigarh vs. M/S Khandelia Udyog Pvt.Ltd, Chandigarh

ITA 42/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh03 Nov 2020AY 2015-16

Bench: The Itat Has Been Increased To Rs. 50,00,000/- From Rs. 20,00,000/-.

For Appellant: Shri Arvind Sudarshan, JCITFor Respondent: Shri Vineet Krishan, Advocate
Section 253

DCIT, C-1(1), Chandigarh vs. M/S Joshi Automotive Pvt. Ltd., Chandigarh

In the result, both the above appeals of the Department are dismissed

ITA 1444/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh30 Sept 2020AY 2014-15
For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT

DCIT, C-1(1), Chandigarh vs. M/S Khandelia Udyog Pvt. Ltd., Chandigarh

In the result, both the above appeals of the Department are dismissed

ITA 1443/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh30 Sept 2020AY 2013-14
For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT

Income Tax Officer, Ward-2(2), Jaipur vs. M/S. Woodward Impex Private Limited, Jaipur

In the result, appeal of the Department as well as cross objection of the Assessee are dismissed

ITA 735/JPR/2018[2009-10]Status: DisposedITAT Jaipur16 Sept 2020AY 2009-10

Bench: The Itat Has Been Increased To Rs. 50,00,000/-.

For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Runi Paul (Addl.CIT) fu/kZkfjrh dh vksj ls@

DCIT, Circle, Parwanoo vs. M/S Surge Industries, Kala Amb

ITA 1223/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh28 May 2020AY 2011-12

Bench: The Itat Has Been Increased To Rs. 50,00,000/- From Rs. 20,00,000/-.

For Appellant: Shri Sameer Kohli, CAFor Respondent: Shri Arvind Sudarshan, JCIT (Sr. DR)
Section 253(4)

Sanjay Sawhney vs. Principal Commissioner of Income Tax

The appeal is allowed in the above terms

ITA/834/2019HC Delhi18 May 2020
Section 132Section 142(1)(ii)Section 153CSection 253(2)Section 260A

Income Tax Officer Ward-6(2)(3), Bangalore vs. Mr.P N Krishnamurthy, Bangalore

ITA 1590/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Apr 2020AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

For Appellant: Sri.B.S.Balachandran, AdvocateFor Respondent: Sri.Priyadarshi Mishra, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144

DCIT Central Circle-1, Udaipur vs. Hukmi Chand Jain, Beawar

ITA 331/JODH/2019[2015-16]Status: DisposedITAT Jodhpur26 Nov 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sandeep Gosainassessment Year: 2015-16

For Appellant: NoneFor Respondent: Shri K.C. Badhok, CIT DR
Section 253(4)