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
14
citing judgments

The approval of the Committee of Directors (CoD) is not required for filing an appeal before the Tribunal.

JHARKHAND v. ANBAY CEMENTS
3 SCC 274 · 2010 · Reported
5
citing judgments
DCIT v. Charipall
177 Taxmann.com 69 · Reported
4
citing judgments
Poona Electricity Supply Co. Ltd. v. CIT
3 SCR 818 · 1965 · Reported
4
citing judgments

Judgments on Section 256(1)

Ganesh Textiles vs. Commissioner of Income Tax

ITR/96/1985HC Gujarat07 Sept 2000
Section 143Section 148Section 256Section 271

The K.C.P. Ltd vs. Commr. of Income Tax, Bangalore

C.A. No.-007652-007652 - 1996Supreme Court09 Aug 2000
For Respondent: COMMISSIONER OF INCOME TAX, BANGALORE
Section 256(1)Section 3

Bharat Earth Movers vs. Commr. of Income Tax

C.A. No.-009271-009271 - 1995Supreme Court09 Aug 2000
For Respondent: COMMISSIONER OF INCOME TAX, KARNATAKA
Section 256

Estate of Ambalal Sarabhai vs. Commissioner of Income Tax

ITR/299/1984HC Gujarat04 Jul 2000
Section 147Section 23(2)Section 256(1)

C.I.T., Bhopal vs. Hindustan Elector Graphites Ltd

C.A. No.-002454-002454 - 1998Supreme Court27 Mar 2000
For Respondent: HINDUSTAN ELECTOR GRAPHITES LTD. INDORE
Section 139Section 142Section 143Section 156Section 234Section 28

The Travencore Rubber & Tea Co.Ltd vs. C.I.T., Trivandrum

C.A. No.-000385-000386 - 1999Supreme Court14 Mar 2000
For Respondent: COMMISSIONER OF INCOME TAX, TRIVANDRUM
Section 256(1)Section 263

The Eimco K.C.P. Ltd. Madras vs. Commissioner of Income Tax, .Madras

CIVIL APPEAL No. 4058/1994Supreme Court25 Feb 2000

Bench: 2 Judges

Section 256(1)Section 263Section 35

Commissioner of Income Tax vs. Bombay Burmah Trading Corporation

CIVIL APPEAL No. 2600/1994Supreme Court15 Feb 2000

Bench: 2 Judges

Section 35

Commissioner of Income Tax vs. Sayaji Iron Works Quarry P Ltd

ITR/286/1984HC Gujarat20 Dec 1999
Section 139Section 143Section 147Section 148Section 256Section 271

Commissioner of Income Tax vs. Jyoti Electric Motors Ltd

ITA/269/1999HC Gujarat03 Nov 1999
Section 256(1)Section 256(2)

The Commissioner of Income Tax vs. Sardar Arjun Singh Ahluwalia (Dead)Through Lrs. Etc

In the result, we answer the first question in the affinnative and in

CIVIL APPEAL No. 1206/1982Supreme Court26 Oct 1999

Bench: 3 Judges

Section 15

Commissioner of Income Tax vs. N.R. Papers & Boards Ltd

ITA/238/1999HC Gujarat18 Oct 1999
Section 158Section 256(1)Section 80

Commissioner of Income Tax vs. Rapicut Carbides Ltd

Accordingly, the Application is dismissed

ITA/277/1999HC Gujarat01 Sept 1999
Section 256

Mysore Minerals Ltd., M.G. Road, Bangalore vs. Commissioner of Income Tax, Karnataka, Bangalore

The appeal is allowed

CIVIL APPEAL No. 5374/1994Supreme Court01 Sept 1999

Bench: 2 Judges

Section 32Section 32(1)

K.R. Patel(Dead) Through Lrs vs. Commnr. of Income Tax

C.A. No.-005649-005649 - 1990Supreme Court27 Aug 1999
For Respondent: COMMISSIONER OF INCOME TAX
Section 161Section 256(1)

M/S. Surana Steels Pvt. Ltd. Etc. Etc vs. The Deputy Commissioner of Income Tax and Ors

The appeal stands allowed and the

CIVIL APPEAL No. 4471/1995Supreme Court13 Apr 1999

Bench: 2 Judges

Section 205

Orissa State Warehousing Corpn. Etc vs. Commissioner of Income Tax

CIVIL APPEAL No. 3476/1993Supreme Court01 Apr 1999

Bench: 2 Judges

Section 10(29)

Universal Plast Ltd vs. Commissioner of Income Tax, Calcutta

In the result, we hold that both the High Courts were right in answering

C.A. No.-000207-000207 - 1995Supreme Court23 Mar 1999
For Respondent: COMMISSIONER OF INCOME TAX, CALCUTTA
Section 256(1)Section 256(2)

The Commissioner of Income-Tax vs. M/S. Gnan Ganga Science Insti

ITA/28/1999HC Gujarat16 Mar 1999
Section 256(1)Section 256(2)

Commissioner of Income Tax vs. The Anil Starch Products Ltd

ITA/259/1998HC Gujarat01 Dec 1998
Section 256(1)Section 256(2)Section 40