Which cases are most cited on Section 256(1)?

Electronics Corporation of India Ltd. v. Union of India & Ors. (332 ITR 58) — 14 citing judgments; JHARKHAND v. ANBAY CEMENTS (3 SCC 274) — 5 citing judgments; DCIT v. Charipall (177 Taxmann.com 69) — 4 citing judgments; Poona Electricity Supply Co. Ltd. v. CIT (3 SCR 818) — 4 citing judgments.

How many judgments are there on Section 256(1)?

BharatTax indexes 370 ITAT, High Court and Supreme Court judgments that turn on Section 256(1) of the Income Tax Act, 1961.

Section 256(1) of the Income Tax Act

The decision most relied on for Section 256(1) is Electronics Corporation of India Ltd. v. Union of India & Ors. (332 ITR 58), cited in 14 of the 370 judgments on BharatTax that turn on this section.

Leading authorities on Section 256(1)

Electronics Corporation of India Ltd. v. Union of India & Ors.

332 ITR 58 · 2011 · Supreme Court

citing judgments

The mandatory requirement to obtain approval from the Committee of Directors (CoD) for filing appeals is dispensed with based on subsequent Supreme Court judgments, including Electronics Corporation of India Ltd. v. Union of India & Ors. (2011) 332 ITR 58 (SC). Appeals filed without such approval during a period when a different ruling prevailed may still be considered valid if they align with later Supreme Court decisions.

JHARKHAND v. ANBAY CEMENTS

3 SCC 274 · 2010 · Reported

citing judgments

DCIT v. Charipall

177 Taxmann.com 69 · Reported

citing judgments

Poona Electricity Supply Co. Ltd. v. CIT

3 SCR 818 · 1965 · Reported

citing judgments

Judgments on Section 256(1)

Sahara India Tourism Development Corpn. Ltd., Kolkata vs. ACIT, Circle - 8(2), Kolkata

ITA 357/KOL/2018[2014-15]Status: DisposedITAT Kolkata17 Nov 2025AY 2014-15

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.357/Kol/2018 (निर्धारण वर्ा / Assessment Year : 2014-2015) Sahara India Tourism Vs Acit, Circle-8(2), Kolkata Development Corporation Ltd, Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata Pan No. :Aaics 0060 P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : None रधजस्व की ओर से /Revenue By : Shri Abhijit Adhikary, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 17/11/2025 घोषणा की तारीख/Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Kolkata, Dated 29.12.2017 For The Assessment Year 2014-2015. 2. None Represented On Behalf Of The Assessee. Shri Abhijit Adhikary, Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Sr. Dr That The Appeal Has Been Filed By The Assessee & As Nobody Appeared On Behalf Of The Assessee, The Order Of The Ld. Cit(A) Is Liable To Be Confirmed. It Was The Further Submission That In Para 4 Of The Assessment Order, The Ld. Assessing Officer Has Disallowed The Expenses & The Same Have Also Been Confirmed By The Ld. Cit(A). In This Case, It Must Be Mentioned That This Appeal Is Of 2018 & Appeal Had Been Heard On Multiple Occasions & Had Been Released For Various Reasons. As Of Today & For The Last Past Few Postings/Hearings, None Represented On Behalf Of The Assessee. Therefore, Keeping This Fact Pending

For Appellant: NoneFor Respondent: Shri Abhijit Adhikary, Sr. DR

Samir Narain Bhojwani, Mumbai vs. DCIT 4(2)(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 260/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Apr 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Yogesh TharFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr.DR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 14ASection 250Section 37(1)

ACIT, Central Circle- 28, New Delhi vs. Yogender Mohan Rustagi, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 8270/DEL/2019[2017-18]Status: DisposedITAT Delhi10 Jan 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaacit, Central Circle 28, Vs. Yogender Mohan Rustagi, Newdelhi. 288, Kucha Ghasi Ram, Chandni Chowk, Delhi – 110 006. (Pan : Agupr9629J) (Appellant) (Respondent) Assessee By : Shri Vibhu Gupta, Advocate Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 08.01.2024 Date Of Order : 10.01.2024

For Appellant: Shri Vibhu Gupta, AdvocateFor Respondent: Shri Amit Katoch, Sr. DR

Section 256(1)

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Canton Vinimay Pvt Ltd

ITAT/125/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

Principal Commissioner of Income Tax-1, Kolkata vs. M/S Sagar Fintrade Pvt. Ltd.(Now Merged With M/S. Lucky Holding Private Ltd )

ITAT/126/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Canton Vinimay Pvt Ltd(Now M/S. Lucky Holdings Pvt Ltd)

ITAT/131/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

Principal Commissioner of Income Tax -1, Kolkata vs. M/S. Pavitra Trexim Pvt Ltd

ITAT/196/2019HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A