Section 253(6) of the Income Tax Act

Income-tax Act, 2025: s.362

Section 253(6) 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(6) is Rajakamal Polymers (P) Ltd. v. CIT (291 ITR 314), cited in 7 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 253(6)

Rajakamal Polymers (P) Ltd. v. CIT
291 ITR 314 · 2007 · High Court
7
citing judgments
Dr. Ajith Kumar Pandey v. ITAT
310 ITR 195 · 2009 · High Court
7
citing judgments

Judgments on Section 253(6)

Balu Kashinath Pawar, Nashik vs. ITO Ward 2(1), Nashik

The appeals of the assessee are dismissed as non-maintainable

ITA 1083/PUN/2026[2018-19]Status: DisposedITAT Pune05 Oct 2026AY 2018-19

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamore

For Appellant: Abhilasha Sanjay Pawar, CAFor Respondent: Smt. Sonal L Sonkavde
Section 133ASection 147Section 148Section 250Section 253Section 253(6)

Balu Kashinath Pawar, Nashik vs. ITO Ward 2(1), Nashik

The appeals of the assessee are dismissed as non-maintainable

ITA 1079/PUN/2026[2017-18]Status: DisposedITAT Pune05 Oct 2026AY 2017-18

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamore

For Appellant: Abhilasha Sanjay Pawar, CAFor Respondent: Smt. Sonal L Sonkavde
Section 133ASection 147Section 148Section 250Section 253Section 253(6)

Sardar Singh, Rohtak vs. AO Ward-4, Rohtak

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

ITA 2248/DEL/2026[2012-2013]Status: DisposedITAT Delhi03 Jul 2026AY 2012-2013

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaिनधा"रण वष"/Assmt. Year: 2012-2013) Sardar Singh Vs. Ao Ward-4, Rohtak Vpo Baliana, Distt Rohtak, Aaykar Bhawan Rohtak-124001, Haryana Rohtak-124416, Haryana (अपीलाथ" Appellant) (""थ" Respondent) Pan: Dmops6593F िनधा"रती "ारा/Assessee Represented By: Sh. Naveen Kumar Goel, Ca राज" व "ारा/Revenue Represented By: Sh. Ashok Kumar Pandey, Sr. Dr

Section 143(3)Section 144Section 253(6)

Bhadohi Industrial Development Authority, Bhadohi vs. Assistant Commissioner of Income Tax, Exemption Circle Lucknow

In the result, the appeal of assessee is treated as dismissed

ITA 325/LKW/2023[2016-17]Status: DisposedITAT Lucknow19 May 2026AY 2016-17

Bench: Shri Kul Bharat, Vice- & Anadee Nath Misshra

Section 115Section 139Section 140Section 143(3)Section 253Section 253(6)Section 42Section 44

A Kondalampatty Paccs Ltd., Salem vs. ITO, Ward-1(1), Salem

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

ITA 1056/CHNY/2026[2020-21]Status: DisposedITAT Chennai21 Apr 2026AY 2020-21

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.1056/Chny/2026 िनधा"रण वष" /Assessment Year: 2020-21

For Appellant: Mr. Bhupendran, Advocate (virtual)For Respondent: Mr. Praveen.S, Addl.CIT
Section 250Section 80Section 80P

Assistant Commissioner of Income Tax, CC-30, New Delhi vs. V. K. Ready Mix Concrete Private Limited, New Delhi

ITA 2954/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Dec 2025AY 2020-21

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Assistant Commissioner of Income Tax, CC-30, New Delhi vs. V. K. Ready Mix Concrete Private Limited, New Delhi

ITA 2953/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Assistant Commissioner of Income Tax, CC-30, New Delhi vs. V. K. Ready Mix Concrete Private Limited, New Delhi

ITA 2952/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Vk Ready Mix Concrete Pvt Ltd, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-30, Delhi

ITA 1443/DEL/2025[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Vk Ready Mix Concrete Pvt Ltd, Delhi vs. DCIT, Central Circle-30, Ara Centre, Jhandewalan Extn

ITA 1442/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Vk Ready Mix Concrete Pvt Ltd, Delhi vs. DCIT, Central Circle-30, Ara Centre, Jhandewalan Extn. Delhi

ITA 1441/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Vk Ready Mix Concrete Pvt Ltd, Delhi vs. Deputy Commissioner of Income Tax, Central Circle -30, Ara Centre, Jhandewalan Extn

ITA 1440/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Dec 2025AY 2020-21

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Satish Narayan Tarale, Belgavi vs. Intl.Taxation Ward, Panaji

ITA 55/PAN/2025[2019-20]Status: DisposedITAT Panaji24 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 055/Pan/2025 Assessment Year : 2019-20 Satish Narayan Tarale 35, Laxmi Narayan Niwas, 2Nd Stage, Hanuman Nagar, Belgaum-590001. Pan : Afkpt0032Q . . . . . . . Appellant V/S The Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 11/06/2025 घोषणा की तारीख / Date Of Pronouncement : 24/07/2025 Order Per G. D. Padmahshali; The Captioned Appeal Is Filed By The Assessee Challenges Din & Order No Itba/Ast/F/144/2024- 25/1072202908(1) Dt. 15/01/2025 Passed By The Income Tax Officer, International Taxation Ward, Panaji Goa [‘Ld. Ao’] U/S 144 R.W.S. 144C(13) Of The Income-Tax Act, 1961 [‘The Act’] Anent To Assessment Year 2019-20 [‘Ay’].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 115BSection 139(1)Section 144Section 144C(1)Section 148Section 253(6)Section 3Section 4Section 6(6)Section 69A

Dk 140 Uthangarai Pueshes Teachers & Emp. Co-Op Thrift & Credit Scoiety Ltd., Krishnagiri vs. ITO, Ward-1, Krishnagiri

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

ITA 1227/CHNY/2025[2020-21]Status: DisposedITAT Chennai30 Jun 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1227/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Dk140 Uthangarai Pueshes Teachers Vs. The Income Tax Officer & Emp. Co-Op. Thrift & Credit Ward 1, Society Limited, 140, Uthangarai, Krishnagiri. Krishnagiri-635 001. [Pan:Aagad3195A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, F.C.A. ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2020-21. 2. The Assessee Raised 6 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

For Appellant: Shri T.S. Lakshmi Venkataraman, F.C.AFor Respondent: Shri Vijay Kumar, JCIT
Section 253(6)Section 44ASection 80P

S.S.S. Export, Erode vs. ITO, Ward-1(1), Erode

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

ITA 1225/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Jun 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1225/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 S.S.S. Export, Vs. The Income Tax Officer, D.No. 36/2, Mariyamman Koil Street, Ward 1(1), Valliamma Pudur, Nambiyur, Erode. Gobichettipalayam, Erode 638 458. [Pan:Abwfs8232K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, F.C.A. ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.03.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2017-18. 2. The Assessee Raised 6 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Additions Made By The Assessing Officer On Account Of Treating Cash Deposits During Demonetization Period As 2

For Appellant: Shri T.S. Lakshmi Venkataraman, F.C.AFor Respondent: Shri Vijay Kumar, JCIT
Section 148Section 253(6)Section 69A

Subramaniyam Kulandhaivel, Namakkal vs. ITO, Ward-1, Namakkal

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

ITA 976/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 976/Chny/2025 िनधा"रण वष"/Assessment Year:2018-19 Shri Subramaniyam The Income Tax Officer, Kulandhaivel, Vs. Ward 1, No.7/51, Vadugapalayam, Namakkal. Mavureddipatti Post, Tiruchengode, Namakkal – 637 212. Pan: Aznpk 3744M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T.S.Lakshmi Venkatraman, Fca ""यथ" क" ओर से/Respondent By : Shri Kumar Chandan, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.06.2025

For Appellant: Shri T.S.Lakshmi Venkatraman, FCAFor Respondent: Shri Kumar Chandan, JCIT
Section 250Section 253(6)

Bhargavkumar Parsottambhai Patel HUF, Ahmedabad vs. The ITO, Ward-1(2)(1), Ahmedabad

In the result, the appeals of the assessees are allowed as indicated above

ITA 2083/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

For Appellant: Shri Biren Shah, AR
Section 115BSection 143(1)Section 250(6)Section 253(6)

Arun Gopilal Samnani, Ahmedabad vs. The ITO, Ward-5(3)(1), Ahmedabad

In the result, the appeals of the assessees are allowed as indicated above

ITA 2082/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

For Appellant: Shri Biren Shah, AR
Section 115BSection 143(1)Section 250(6)Section 253(6)

Sh. Ashok Kumar S/O /Sh Kunwar Pal Saraswaat, Mathura vs. ITO 1 (3)(1), Mathura

The appeal stands dismissed as not maintainable

ITA 195/AGR/2022[2010-11]Status: DisposedITAT Agra02 Apr 2025AY 2010-11

Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 253(6)

Aasife Biriyani Pvt. Ltd., Chennai vs. ITO, Corporate Circle-1(1), Chennai

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

ITA 2460/CHNY/2024[2018-19]Status: DisposedITAT Chennai10 Dec 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2460/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-2019) Aasife Biriyani Private Limited, Vs. The Income Tax Officer, Glrs, No.325, Door No.11/3Q, Corporate Circle 1(1) Railway Station Road, Chennai. Azharkhana, Alandur, Chennai 600 016. [Pan: Aamca 9955H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S.P. Chidambaram & Ms. Sonali Kothari.S. Advocates ""यथ" क" ओर से /Respondent By : Ms.T.M. Suganthamala, Irs, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 10.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 10.12.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri S.P. Chidambaram and MsFor Respondent: Ms.T.M. Suganthamala, IRS, Addl. CIT
Section 147Section 253(6)