What is the leading case on Section 260 of the Income Tax Act?

DCIT v. Toyo Engineering India ltd. (33 Taxmann.com 560) is the decision most relied on for Section 260, cited in 22 judgments.

Which cases are most cited on Section 260?

DCIT v. Toyo Engineering India ltd. (33 Taxmann.com 560) — 22 citing judgments; PCIT v. Himanshu Chandulal Patel (108 CCH 0019 SC) (419 ITR 132) — 15 citing judgments; CIT v. Urmila Ramesh (230 ITR 422) — 7 citing judgments; CIT v. Lalit Bahsin (290 ITR 245) — 5 citing judgments; Vodafone Essar Gujarat Ltd. v. CIT (24 Taxmann.com 323) — 4 citing judgments.

How many judgments are there on Section 260?

BharatTax indexes 66 ITAT, High Court and Supreme Court judgments that turn on Section 260 of the Income Tax Act, 1961.

Section 260 of the Income Tax Act

The decision most relied on for Section 260 is DCIT v. Toyo Engineering India ltd. (33 Taxmann.com 560), cited in 22 of the 66 judgments on BharatTax that turn on this section.

Leading authorities on Section 260

DCIT v. Toyo Engineering India ltd.

33 Taxmann.com 560 · 2013 · Reported

citing judgments

PCIT v. Himanshu Chandulal Patel (108 CCH 0019 SC)

419 ITR 132 · High Court

citing judgments

CIT v. Urmila Ramesh

230 ITR 422 · 1998 · Supreme Court

citing judgments

CIT v. Lalit Bahsin

290 ITR 245 · High Court

citing judgments

Vodafone Essar Gujarat Ltd. v. CIT

24 Taxmann.com 323 · 2012 · High Court

citing judgments

54 (Del) and PCIT-3 v. Fujitsu India Private Ltd.

156 Taxmann.com 310 · High Court

citing judgments

Judgments on Section 260

JAYAKRISHNA NANDAMURI,HYDERABAD vs. DCIT, CIRCLE -2(1) , HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1793/HYD/2025[1996-97]Status: DisposedITAT Hyderabad08 Apr 2026AY 1996-97

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1793/Hyd/2025 (िनधा"रण वष"/Assessment Year: 1996-97) Shri Jayakrishna Vs. Dy. Cit Nandamuri Circle 2(1) Hyderabad Hyderabad Pan: Aaxpn3135E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate A. Harish राज" व "ारा/Revenue By:: Shri R. Kumaran, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Advocate A. HarishFor Respondent: : Shri R. Kumaran, Sr.AR

Section 143(3)Section 147Section 148Section 260Section 69B

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)

Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

TATA AIG GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX-8(3)(1), MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)

Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

TATA AIG GENERAL INSURANCE COMPANY LIMITED (TAGIC),MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, ASSESSMENT UNIT, INCOME-TAX DEPARTMENT

ITA 1432/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)

Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

ITO-13(1)(1), MUMBAI, MUMBAI vs. PANTIME FINANCE COMPANY PVT LTD, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 7638/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Feb 2026AY 2012-13

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailito-13(1)(1), Mumbai Room No. 205, Aaykar Bhavan, Mk Road, Mumbai- 400020, ............... Appellant

For Appellant: NoneFor Respondent: Shri Virabhadra Mahajan, Sr. DR

Section 143(3)Section 144BSection 147Section 148Section 250Section 260Section 263

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. RAJ GOENKA , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1801/KOL/2025[2022-23]Status: DisposedITAT Kolkata05 Feb 2026AY 2022-23

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2022-23 Dcit, Cc-4(3), Kolkata……...……..……….………….……….……….……Appellant Vs. Raj Goenka…………………………………………..…….....……...…..…..Respondent 10Th Floor Magma House, 24, Park Street Park Street, Kol-16. [Pan: Adlpg8181C] Appearances By: Shri S B Chakraborthy, Addl. Cit, Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : February 05, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Revenue Is Directed Against The Order Dated 12.04.2025 Of The Cit(Appeals)-27, Kolkata (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2022–23. 2. The Appeal Has Been Filed By The Revenue With A Delay Of 08 Days. The Revenue Has Filed A Petition For Condonation Of The Delay. After Considering The Reasons Cited In The Petition For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

Section 127Section 132(1)Section 139Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

EXPRESS FREIGHT RAILWAY CONSORTIUM,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 28(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 3120/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Express Freight Railway Vs. Dcit Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/O Ircon International Limited Saket South Delhi, New Delhi Pan No. Aabae0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, Cit (Dr)

Section 144Section 144CSection 144C(13)Section 153Section 153BSection 234ASection 270A

INCOME TAX OFFICER, CHENNAI vs. ATHUR MANJULA, CHENNAI

In the result, the appeal filed by the Revenue in ITA No

ITA 2252/CHNY/2025[2013-14]Status: DisposedITAT Chennai14 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Shri. C. Sivakumar, Addl. C.I.T

Section 143(3)

ATHUR MANJULA, CHENNAI,CHENNAI vs. THE INCOME TAX OFFICER, NON CORP. WARD 7(3), CHENNAI, CHENNAI

In the result, the appeal filed by the Revenue in ITA No

ITA 1880/CHNY/2025[2013-14]Status: DisposedITAT Chennai14 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Shri. C. Sivakumar, Addl. C.I.T

Section 143(3)

GEETHAM STEELS PVT. LTD.,NAMAKKAL vs. ACIT, CIRCLE-1,, ERODE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2835/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Dec 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Mr. Shiva Srinivas, CITFor Respondent: 16.12.2025

Section 143(3)Section 147Section 194A

GEETHAM STEELS PVT. LTD.,NAMAKKAL vs. ACIT, CIRCLE-1,, ERODE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2834/CHNY/2025[2016-17]Status: DisposedITAT Chennai29 Dec 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Mr. Shiva Srinivas, CITFor Respondent: 16.12.2025

Section 143(3)Section 147Section 194A

SRESTA NATURAL BIOPRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 711/HYD/2024[2020-21]Status: DisposedITAT Hyderabad19 Dec 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.711/Hyd/2024 Assessment Year 2020-2021 Sresta Natural Bioproducts Private Limited, Hyderabad. The Dcit, Circle-3(1), Vs. Pin – 500 081. Hyderabad – 500 081. Telangana. Telangana. Pan Aahcs9571J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 143(3)Section 144Section 144CSection 144C(5)Section 153Section 92CSection 92C(3)

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. ARUN ENGINEERING UDYOG PRIVATE LIMITED , KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1955/KOL/2025[2022-23]Status: DisposedITAT Kolkata18 Dec 2025AY 2022-23

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Central Circle 4(3), Arun Engineering Udyog Kolkata Private Limited Aaykar Bhawan Poorva, 151, A, Cotton Street Vs. 110 Shantipally, Kolkata-700107 Burrabazaar West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) Pan No. Aalca8127A Assessee By : Shri Miraj D. Shah, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025 O R D E R

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Ruchika Sharma, DR

Section 133(6)Section 143(2)Section 143(3)Section 68

ARAVINDAN RENGASAMY,CHENNAI vs. ACIT (INTERNATIONAL TAXATION),, MADURAI

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay application is dismissed as infructuous

ITA 3297/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Dec 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3297/Chny/2025 & S.A No.115/Chny/2025 िनधा%रण वष% /Assessment Year: 2019-20 Aravindan Rengasamy, The Asst. Commissioner Of Income C/O. Sundaram & Narayanan, Vs. Tax (International Taxation), Chartered Accountants, Madurai. 18 Balaiah Avenune, Luz Churchroad, Mylapore, Chennai – 600 004. Pan: Apupr 6827B

For Appellant: Mr.K. Meenakshi Sundaram, C.A *+For Respondent: Ms. E.Pavuna Sundari, CIT

Section 127Section 147Section 148Section 148ASection 151ASection 69

DSM SHARED SERVICES INDIA PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 8(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1358/HYD/2024[2021-22]Status: DisposedITAT Hyderabad12 Dec 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1358/Hyd/2024 Assessment Year 2021-2022 Dsm Shared Services India Private Limited, The Dcit, Circle-8(1), Hyderabad – 500 081. Hyderabad – 500 081. Vs. Telangana. Telangana. Pan Aadcd8407C (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09.12.2025 घोषणा की तारीख/Pronouncement: 12.12.2025 आदेश/Order

For Appellant: CA Aliasgar RampurawalaFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 143(3)Section 144Section 144C(13)Section 153Section 92C(3)

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(5)Section 92C

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(5)Section 92C

R.A.K CERAMICS INDIA PRIVATE LIMITED,SAMALKOT vs. DCIT CIRCLE -3(1), HYDERABAD

ITA 465/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Section 143(3)Section 144BSection 144C(5)

CONCENTRIX CATALYST TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 1(1), HYDERABAD

ITA 963/HYD/2024[2020-21]Status: DisposedITAT Hyderabad05 Dec 2025AY 2020-21

For Appellant: Shri D Prabhakar Reddy, AdvocateFor Respondent: : Dr. Narendra Kumar Naik, CIT(DR)

Section 143(3)Section 144C(13)Section 144C(5)Section 153

CAMBRIDGE CONSTRUCTION (DELHI) PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

The appeal is allowed

ITA 4939/DEL/2025[2013-14]Status: DisposedITAT Delhi05 Dec 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Naveen Chandracambridge Construction Vs. Ito, Ward 5(3) (Delhi) Private Limited New Delhi – 110002 11, Monnet House, Masjid Moth, New Delhi – 110048 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacc0295N Appellant .. Respondent

For Appellant: Sh. VK Jain, CAFor Respondent: Sh. Om Prakash, Sr. DR

Section 115JSection 143(3)Section 144BSection 154Section 250Section 271(1)(c)

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