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)

M/S Rothe Erde India Pvt Ltd, Nashik vs. PCIT, Nashik

The appeal stands DISMISSED in above terms

ITA 1050/PUN/2024[2016-17]Status: FixedITAT Pune23 Aug 2024AY 2016-17

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1050/Pun/2024 निर्धारण वषा / Assessment Year : 2016-17 M/S Rothe Erde India Pvt. Ltd. 429, At Post: Gonde, Village: Wadiwarhe, Igatpuri, Nashik-422403. Pan: Aadcr3029G . . . . . . . अपीलार्थी / Appellant बिधम / V/S

For Appellant: Ms Chandani Shah [‘Ld. AR’]For Respondent: Mr Satyajit Mandal [‘Ld. DR’]
Section 143(3)Section 253(6)Section 263

Naresh Anchalia, Kolkata vs. DCIT, Cir. 32(1), Kolkata

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

ITA 264/KOL/2022[2011-12]Status: HeardITAT Kolkata18 Oct 2022AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 143(1)Section 144Section 147Section 148Section 154Section 253(6)

Bitscape It Solutions Pvt. Ltd., Ahmedabad vs. ITO, Ward-1(2), Ahmedabad

In the result, the appeal of assesse is dismissed as withdrawn

ITA 530/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad23 Feb 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 530/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2010-11)

For Respondent: Shri R. R. Makwana, Sr.D.R

DCIT, New Delhi vs. M/S. Transcend Mt Services Pvt. Ltd., Bangalore

Accordingly the cross objection filed by the assessee with respect to ground number 10 is dismissed

ITA 6200/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Nov 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishidcit, Vs. Transcend Mt Services Pvt. Circle-25(2), Ltd, New Delhi Plot No. 1/11, Arakere, Bannerghatta Road, Bangalore Pan: Aabch2275E (Appellant) (Respondent)

For Appellant: Ms. Nidhi Sharma, Sr. DRFor Respondent: Shri Vishal Kalra, Adv
Section 253(6)

South Staffordshire Plc., Uk vs. DCIT (International Taxation), New Delhi

In the result, appeal filed by the assessee is dismissed in limine with above direction

ITA 1848/DEL/2017[2013-14]Status: DisposedITAT Delhi18 May 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishisouth Staffordshire Plc, Vs. Dcit (International Green Lane, Walsall West Taxation), Circle-3(1)(2), Midlands Ws27Pd, Uk Room No. 419, E-2, Block, Pan: Aascs3243A 4Th Floor, Civic Centre, New Delhi (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Satpal Gulati, CIT DR
Section 140Section 144CSection 253

M/S. Dakshin Chatra F.L. on Shop, North 24 Parganas vs. ITO, Ward - 49(1), Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purpose

ITA 1506/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Nov 2018AY 2014-15

Bench: Shri P.M. Jagtap, Hon’Ble Vice -] I.T.A. No. 1506/Kol/2018 Assessment Year : 2014-15 M/S. Dakshin Chatra F.L. On Shop.............................……………………………………….Appellant Dakshin Chatra, Baduria, 24-Pgs (N) – 743 247. [Pan : Aaffd 6571 N] Ito Ward 49(1) Kolkata...................…………………………………………………..........Respondent Manicktala Civic Centre, Uttrapan Complex, Kolkata – 700 054. Appearances By: Shri Soumitra Choudhury, Adv. Appearing On Behalf Of The Assessee. Shri Satyajit Mondal, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : November 22, 2018 Date Of Pronouncing The Order : November 28, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit (Appeals) – 16, Kolkata Dated 28.05.2018 Passed Ex-Parte Whereby He Dismissed The Appeal Of The Assessee On The Ground That The Same Was Filed Manually & Not Electronically.

Section 143(3)Section 253(6)

Shri Sunil Kumar Aggarwal, New Delhi vs. ITO, New Delhi

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

ITA 2978/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Nov 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. Satish Khosla, AdvFor Respondent: Ms. Ashna Paul, Sr. DR
Section 253(6)Section 271(1)