How many judgments are there on Section 260-A?

BharatTax indexes 2,347 ITAT, High Court and Supreme Court judgments that turn on Section 260-A of the Income Tax Act, 1961.

Section 260-A of the Income Tax Act

Q: What is the leading case on Section 260-A of the Income Tax Act?

Premier Breweries Ltd. v. Commissioner of Income Tax (372 ITR 180) is the decision most relied on for Section 260-A, cited in 52 judgments. Whether an assessee has shown 'reasonable cause' under Section 273B, particularly in the context of penalties under Section 271D for violations of Section 269SS, is a question of law involving a legal inference from primary facts. Penalties under Section 271D are not leviable if reasonable cause is established, even for journal entries, provided transactions are genuine and bona fide.

Q: Which cases are most cited on Section 260-A?

Premier Breweries Ltd. v. Commissioner of Income Tax (372 ITR 180) — 52 citing judgments; ITO vs. Shakti Foundation., (2016) 48 CCH 0065 (Jaipur) 10. 11. Sunflower Builders (P) Ltd. v. DCIT (61 ITD 227) — 12 citing judgments; 2016) 48 CCH 0065 (Jaipur) 10. 11. Sunflower Builders (P) Ltd. v. DCIT (88 TTJ 85) — 4 citing judgments; 228)(Bom) (d) CIT (Central) v. Adinath Builders (P) Ltd. (102 Taxmann.com 57) — 3 citing judgments; 88 TTJ 85 (Delhi) and Asstt. CIT v. Lala Murari Lal & Sons. (2 SOT 543) — 3 citing judgments.

Income-tax Act, 2025: s.365

Section 260-A of the Income-tax Act, 1961 corresponds to section 365 (Appeal to High Court) of the Income-tax Act, 2025.

Read section 365 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 260-A is Premier Breweries Ltd. v. Commissioner of Income Tax (372 ITR 180), cited in 52 of the 2,347 judgments on BharatTax that turn on this section.

Leading authorities on Section 260-A

Premier Breweries Ltd. v. Commissioner of Income Tax

372 ITR 180 · 2015 · Supreme Court

citing judgments

Whether an assessee has shown 'reasonable cause' under Section 273B, particularly in the context of penalties under Section 271D for violations of Section 269SS, is a question of law involving a legal inference from primary facts. Penalties under Section 271D are not leviable if reasonable cause is established, even for journal entries, provided transactions are genuine and bona fide.

ITO vs. Shakti Foundation., (2016) 48 CCH 0065 (Jaipur) 10. 11. Sunflower Builders (P) Ltd. v. DCIT

61 ITD 227 · 1997 · ITAT

citing judgments

2016) 48 CCH 0065 (Jaipur) 10. 11. Sunflower Builders (P) Ltd. v. DCIT

88 TTJ 85 · 2004 · ITAT

citing judgments

228)(Bom) (d) CIT (Central) v. Adinath Builders (P) Ltd.

102 Taxmann.com 57 · 2019 · Supreme Court

citing judgments

88 TTJ 85 (Delhi) and Asstt. CIT v. Lala Murari Lal & Sons.

2 SOT 543 · 2004 · ITAT

citing judgments

Judgments on Section 260-A

Commissioner of Income Tax vs. Kesho Ram Industries

ITA - 1219 / 2007HC Delhi14 Dec 2007

Bench: The Commissioner Of Income Tax (Appeals) ['Cit(A)']. After Examining The Records, The Cit (A) Held That All The Purchases & Sales Were Admittedly Vouched; The Sales Were Effected To The Established Dealers & Mostly On Credit Duly Verifiable From Them & The Accounts Were Being Maintained Regularly On The Same Basis On Which Were Accepted In Earlier Years. The Cit (A) Noticed That No Fresh Material Or Evidence Had Been Brought On Record By The Ao To Show That The Gross Profit Rate Shown By The Assessee Was Low. Accordingly, The Cit (A) Deleted The Addition.

Section 260

Commissioner of Income Tax vs. Harish J.Punjabi

ITA - 942 / 2007HC Delhi01 Oct 2007

Section 143Section 147Section 260

Birla Vidya Niketan vs. Income Tax Officer

Appeal is dismissed

ITA - 870 / 2007HC Delhi13 Sept 2007

Section 260

Birla Vidyua Niketan vs. Income Tax Officer

Appeal is dismissed

ITA - 864 / 2007HC Delhi13 Sept 2007

Section 260

Birla Vidya Niketan vs. Income Tax Officer

Appeal is dismissed

ITA - 863 / 2007HC Delhi13 Sept 2007

Section 201Section 260

Birla Vidya Niketan vs. I.T.A

Appeal is dismissed

ITA - 868 / 2007HC Delhi13 Sept 2007

Section 260

Birla Vidya Niketan vs. Income Tax Officer

Appeal is dismissed

ITA - 869 / 2007HC Delhi13 Sept 2007

Section 260

Birla Vidya Niketan vs. Income Tax Officer

Appeal is dismissed

ITA - 871 / 2007HC Delhi13 Sept 2007

Section 260

Birla Vidya Niketan vs. Income Tax Officer

Appeal is dismissed

ITA - 872 / 2007HC Delhi13 Sept 2007

Section 201Section 260

Birla Vidya Niketan vs. Income Tax Officer

Appeal is dismissed

ITA - 873 / 2007HC Delhi13 Sept 2007

Section 201Section 260

Commissioner of Income Tax vs. Smt. H.B.Sudha

The appeal stands dismissed without reference

ITA/930/2006HC Karnataka31 Aug 2007

Bench: V.GOPALAGOWDA,ARALI NAGARAJ

Section 260

Marvel Polymers P.Ltd vs. Commisisoner of Income Tax II

ITA/612/2006HC Delhi25 Jul 2007

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

Section 260

Commissioner of Income Tax Del vs. Usha Iron & Ferro Metal Corpn

The appeal is dismissed

ITA - 463 / 2007HC Delhi23 May 2007

Section 260

Commissioner of Income Tax vs. Prem Nath Nagpal

Accordingly, the present appeal filed by the Revenue is, hereby, dismissed

ITA - 411 / 2007HC Delhi04 May 2007

Bench: Commissioner Of Income Tax (Appeals) Challenging The Order Passed By The Assessing Officer & The Commissioner Of Income Tax (Appeals) Held That The Assessing Officer Was Not Justified

Section 143(3)Section 158B

Commissioner of Income Tax vs. M/S Denso India Ltd

The appeal is disposed of accordingly

ITA/247/2006HC Delhi26 Apr 2007

Bench: The Commissioner Of Income Tax (Appeals). Ordinarily, The Appellate Authority Ought To Have Called For A Remand Report But, Instead Of Doing So The Appellate Authority Took Into Consideration The Actuarial Valuation Submitted By The Assessee & On The Merits Of The Case Came To The Conclusion That The Provision Towards Gratuity & Leave Encashment & Was An Ascertained Liability And, Therefore

Section 115JSection 260