Section 255(5) of the Income Tax Act

The decision most relied on for Section 255(5) is PCIT v. ABC Papers Ltd. (447 ITR 1), cited in 181 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 255(5)

PCIT v. ABC Papers Ltd.
447 ITR 1 · 2022 · Supreme Court
181
citing judgments

Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

CIT v. Arvind Construction Co. (P.) Ltd.
245 ITR 659 · 2000 · High Court
7
citing judgments

Judgments on Section 255(5)

Shri Puran Singh, Shahkot vs. Principal Commissioner of Income Tax (Central), Ludhiana

ITA 265/ASR/2019[2011-12]Status: DisposedITAT Amritsar30 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

Shri Puran Singh, Shahkot vs. Principal Commissioner of Income Tax(Centrjal), Ludhiana

ITA 264/ASR/2019[2010-11]Status: DisposedITAT Amritsar30 Mar 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

Shri Puran Singh, Shahkot vs. Principal Commissioner of Income Tax (Central), Ludhiana

ITA 263/ASR/2019[2009-10]Status: DisposedITAT Amritsar30 Mar 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

Shri Puran Singh, Shahkot vs. Principal Commissioner of Income Tax (Central), Ludhiana

ITA 262/ASR/2019[2008-09]Status: DisposedITAT Amritsar30 Mar 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

Shri Puran Singh, Shahkot vs. Prinicipal Commissioner Aof Income Tax(Central), Ludhiana

ITA 261/ASR/2019[2007-08]Status: DisposedITAT Amritsar30 Mar 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

M/S Esteem Royale vs. The Joint Commissioner of Income Tax (OSD)

The appeal is disposed of with liberty to

ITA/900/2017HC Karnataka08 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 255Section 260

The Income Tax Appellate Tribunal, Hyderabad Special Bench, Hyderabad vs. The Deputy Commissioner of Income-Tax (Asstts.) III, Hydrabad, Andhra Pradesh and Ors

Appeals are allowed accordingly

CIVIL APPEAL No. 2039/1996Supreme Court17 Jan 1996

Bench: The Hyderabad Bench Of The Income Tax Appellate Tribunal. A Common Issue Of Interpretation Of S. 115-J Of The Income Tax Act, 1961 Was Involved In The Said Appeals Which Were ] G Placed For Hearing Before A S1Iecial Bench Of The Tribunal. The Special Bench Decided The Appeals In Favour Of The Assessees. The Revenue Chal· Lenged The Said Judgment By Filing Three Writ Petitions Before The High Court. The High Court, While Allowing The Writ Petitions Of The Revenue, Held That In The Absence Of A Reference By A Judicial Order By The Bench Of .. • H The Tribunal, Theof The Tribunal Was Not Justified In Constituting 630

Section 255

Income Tax Officer vs. M. K. Mohammed Kunhi

CIVIL APPEAL No. 1164/1966Supreme Court11 Sept 1968

Bench: 3 Judges

Section 255(5) of the Income Tax Act — Case Laws | BharatTax