Section 260-A of the Income Tax Act

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
52
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
12
citing judgments
2016) 48 CCH 0065 (Jaipur) 10. 11. Sunflower Builders (P) Ltd. v. DCIT
88 TTJ 85 · 2004 · ITAT
4
citing judgments
228)(Bom) (d) CIT (Central) v. Adinath Builders (P) Ltd.
102 Taxmann.com 57 · 2019 · Supreme Court
3
citing judgments
88 TTJ 85 (Delhi) and Asstt. CIT v. Lala Murari Lal & Sons.
2 SOT 543 · 2004 · ITAT
3
citing judgments

Judgments on Section 260-A

Pr Comissioner of Income Tax vs. M/S Goldman Sachs Service Pvt Ltd

ITA/127/2024HC Karnataka26 Nov 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

The Pr Commissioner of Income Tax vs. M/S Societe Generale Global Soloution Centre Pvt Ltd

The appeal stands disposed of

ITA/359/2022HC Karnataka25 Nov 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Pr Commissioner of Income Tax vs. M/S Synamedia Limited

ITA/108/2024HC Karnataka19 Nov 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

M/S the Hamlet vs. The Income Tax Officer Ward - 6(2)(4)

The appeal stands disposed of

ITA/153/2025HC Karnataka07 Nov 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Sri Mukesh Gupta vs. The Deputy Commissioner of

The appeal is dismissed

ITA/283/2022HC Karnataka31 Oct 2025

Bench: D K SINGH,RAJESH RAI K

Section 260

Bosch Automotive Electronics India Private Limited vs. Deputy Commissioner Income Tax

The appeal is allowed and the Tribunal's

ITA/104/2025HC Karnataka29 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Dr P Dayananda Pai vs. Deputy Commissioner of Income Tax

The appeal is allowed on the question

ITA/613/2022HC Karnataka29 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Principal Commissioner vs. M/S Goldman Sachs Service Pvt Ltd

ITA/122/2024HC Karnataka29 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Pr. Commissioner of Income Tax vs. Blue Yonder Inc

ITA/119/2024HC Karnataka29 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

The Pr Commissioner of vs. M/S Featherlite Office

The appeal stands disposed of

ITA/38/2025HC Karnataka28 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260Section 263

The Commissioner of Income Tax vs. M/S Altair Engineering Inc

The appeal stands dismissed

ITA/60/2024HC Karnataka15 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Sri G Lalanatha Reddy vs. The Asst Commissioner of Income Tax

Appeals stand dismissed

ITA/178/2022HC Karnataka09 Oct 2025

Bench: D K SINGH,VENKATESH NAIK T

Section 260

Asstt. Commissioner of Income Tax, Ranchi vs. Jharkhand State Mineral Development Corporation Ltd, Ranchi

In the result, all the appeals of the revenue stand dismissed

ITA 197/RAN/2024[2017-18]Status: DisposedITAT Ranchi09 Oct 2025AY 2017-18

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.193 To 197/Ran/2024 (निि ारण वर्ा / Assessment Years :2013-2014 To 2017-2018) Vs Jharkhand Acit, Ranchi State Mineral Development Corporation Ltd, Khanij Nigam Bhawan, Doranda, Nepal House Area, Ranchi Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 2578 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : None (Adjournment Petition Filed) राजस्व की ओर से /Revenue By : None (Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Revenue Against The Separate Orders Passed By The Ld.Cit(A), Patna-3, All Dated 28.12.2023 For The Assessment Year 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017- 2018, Respectively. 2. An Adjournment Has Been Sought On Behalf Of The Assessee By Shri Aloke Kumar Choudhuri, Gm(Finance) Of The Assessee Corporation Stating That Due To Unforeseen Circumstances, They Have Been Unable To Engage Alternative Representation & Prepare The Case For The Hearing Within The Scheduled Timeframe. The Reasons Given Being Unsatisfactory, The Adjournment Application Filed On Behalf Of The Assessee Stands Rejected. 3. Shri Rajib Jain, Ld. Cit-Dr Has Also Sought Adjournment Stating That The Order Has Been Passed By Him As Cit(A) & His Stands Be Precluded From Defending The Said Order As He Has Given Relief To The Assessee & It 2

For Appellant: None (Adjournment Petition filed)For Respondent: None (Adjournment Petition filed)
Section 206CSection 260

Asstt. Commissioner of Income Tax, Ranchi vs. Jharkhand State Mineral Development Corporation Ltd, Ranchi

In the result, all the appeals of the revenue stand dismissed

ITA 196/RAN/2024[2016-17]Status: DisposedITAT Ranchi09 Oct 2025AY 2016-17

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.193 To 197/Ran/2024 (निि ारण वर्ा / Assessment Years :2013-2014 To 2017-2018) Vs Jharkhand Acit, Ranchi State Mineral Development Corporation Ltd, Khanij Nigam Bhawan, Doranda, Nepal House Area, Ranchi Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 2578 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : None (Adjournment Petition Filed) राजस्व की ओर से /Revenue By : None (Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Revenue Against The Separate Orders Passed By The Ld.Cit(A), Patna-3, All Dated 28.12.2023 For The Assessment Year 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017- 2018, Respectively. 2. An Adjournment Has Been Sought On Behalf Of The Assessee By Shri Aloke Kumar Choudhuri, Gm(Finance) Of The Assessee Corporation Stating That Due To Unforeseen Circumstances, They Have Been Unable To Engage Alternative Representation & Prepare The Case For The Hearing Within The Scheduled Timeframe. The Reasons Given Being Unsatisfactory, The Adjournment Application Filed On Behalf Of The Assessee Stands Rejected. 3. Shri Rajib Jain, Ld. Cit-Dr Has Also Sought Adjournment Stating That The Order Has Been Passed By Him As Cit(A) & His Stands Be Precluded From Defending The Said Order As He Has Given Relief To The Assessee & It 2

For Appellant: None (Adjournment Petition filed)For Respondent: None (Adjournment Petition filed)
Section 206CSection 260

Asstt. Commissioner of Income Tax, Ranchi vs. Jharkhand State Mineral Development Corporation Ltd, Ranchi

In the result, all the appeals of the revenue stand dismissed

ITA 195/RAN/2024[2015-16]Status: DisposedITAT Ranchi09 Oct 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.193 To 197/Ran/2024 (निि ारण वर्ा / Assessment Years :2013-2014 To 2017-2018) Vs Jharkhand Acit, Ranchi State Mineral Development Corporation Ltd, Khanij Nigam Bhawan, Doranda, Nepal House Area, Ranchi Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 2578 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : None (Adjournment Petition Filed) राजस्व की ओर से /Revenue By : None (Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Revenue Against The Separate Orders Passed By The Ld.Cit(A), Patna-3, All Dated 28.12.2023 For The Assessment Year 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017- 2018, Respectively. 2. An Adjournment Has Been Sought On Behalf Of The Assessee By Shri Aloke Kumar Choudhuri, Gm(Finance) Of The Assessee Corporation Stating That Due To Unforeseen Circumstances, They Have Been Unable To Engage Alternative Representation & Prepare The Case For The Hearing Within The Scheduled Timeframe. The Reasons Given Being Unsatisfactory, The Adjournment Application Filed On Behalf Of The Assessee Stands Rejected. 3. Shri Rajib Jain, Ld. Cit-Dr Has Also Sought Adjournment Stating That The Order Has Been Passed By Him As Cit(A) & His Stands Be Precluded From Defending The Said Order As He Has Given Relief To The Assessee & It 2

For Appellant: None (Adjournment Petition filed)For Respondent: None (Adjournment Petition filed)
Section 206CSection 260

Asstt. Commissioner of Income Tax, Ranchi vs. Jharkhand State Mineral Development Corporation Ltd, Ranchi

In the result, all the appeals of the revenue stand dismissed

ITA 194/RAN/2024[2014-15]Status: DisposedITAT Ranchi09 Oct 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.193 To 197/Ran/2024 (निि ारण वर्ा / Assessment Years :2013-2014 To 2017-2018) Vs Jharkhand Acit, Ranchi State Mineral Development Corporation Ltd, Khanij Nigam Bhawan, Doranda, Nepal House Area, Ranchi Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 2578 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : None (Adjournment Petition Filed) राजस्व की ओर से /Revenue By : None (Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Revenue Against The Separate Orders Passed By The Ld.Cit(A), Patna-3, All Dated 28.12.2023 For The Assessment Year 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017- 2018, Respectively. 2. An Adjournment Has Been Sought On Behalf Of The Assessee By Shri Aloke Kumar Choudhuri, Gm(Finance) Of The Assessee Corporation Stating That Due To Unforeseen Circumstances, They Have Been Unable To Engage Alternative Representation & Prepare The Case For The Hearing Within The Scheduled Timeframe. The Reasons Given Being Unsatisfactory, The Adjournment Application Filed On Behalf Of The Assessee Stands Rejected. 3. Shri Rajib Jain, Ld. Cit-Dr Has Also Sought Adjournment Stating That The Order Has Been Passed By Him As Cit(A) & His Stands Be Precluded From Defending The Said Order As He Has Given Relief To The Assessee & It 2

For Appellant: None (Adjournment Petition filed)For Respondent: None (Adjournment Petition filed)
Section 206CSection 260

Asstt. Commissioner of Income Tax, Ranchi vs. Jharkhand State Mineral Development Corporation Ltd, Ranchi

In the result, all the appeals of the revenue stand dismissed

ITA 193/RAN/2024[2013-14]Status: DisposedITAT Ranchi09 Oct 2025AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.193 To 197/Ran/2024 (निि ारण वर्ा / Assessment Years :2013-2014 To 2017-2018) Vs Jharkhand Acit, Ranchi State Mineral Development Corporation Ltd, Khanij Nigam Bhawan, Doranda, Nepal House Area, Ranchi Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 2578 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : None (Adjournment Petition Filed) राजस्व की ओर से /Revenue By : None (Adjournment Petition Filed) सुनवाई की तारीख / Date Of Hearing : 09/10/2025 घोषणा की तारीख/Date Of Pronouncement : 09/10/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Revenue Against The Separate Orders Passed By The Ld.Cit(A), Patna-3, All Dated 28.12.2023 For The Assessment Year 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017- 2018, Respectively. 2. An Adjournment Has Been Sought On Behalf Of The Assessee By Shri Aloke Kumar Choudhuri, Gm(Finance) Of The Assessee Corporation Stating That Due To Unforeseen Circumstances, They Have Been Unable To Engage Alternative Representation & Prepare The Case For The Hearing Within The Scheduled Timeframe. The Reasons Given Being Unsatisfactory, The Adjournment Application Filed On Behalf Of The Assessee Stands Rejected. 3. Shri Rajib Jain, Ld. Cit-Dr Has Also Sought Adjournment Stating That The Order Has Been Passed By Him As Cit(A) & His Stands Be Precluded From Defending The Said Order As He Has Given Relief To The Assessee & It 2

For Appellant: None (Adjournment Petition filed)For Respondent: None (Adjournment Petition filed)
Section 206CSection 260

Pr. Commissioner of Income Tax vs. M/S. Informatica Llc

ITA/277/2024HC Karnataka08 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Pr Commissioner of Income Tax vs. M/S Altair Engineering Inc

Appeal stands dismissed

ITA/135/2024HC Karnataka08 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 260

Principal Commissioner of Income Tax vs. M/S Blue Yonder Inc

The appeal stands dismissed

ITA/120/2024HC Karnataka08 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF