Section 265 of the Income Tax Act

The decision most relied on for Section 265 is Shrikant Real Estates (P) Ltd. v. Income Tax Officer-4(3)(4), Mumbai (140 ITD 155), cited in 6 of the 33 judgments on BharatTax that turn on this section.

Leading authorities on Section 265

Shrikant Real Estates (P) Ltd. v. Income Tax Officer-4(3)(4), Mumbai
140 ITD 155 · ITAT
6
citing judgments
Sesa Goa Ltd. v. Addl.CIT
430 ITR 114 · 2021 · High Court
4
citing judgments

Judgments on Section 265

NAVIN VINODKUMAR AGARWAL,THANE vs. DCIT 14(1)(2), AAYAKAR ABHAVAN MUMBAI

In the result, the appeal of the assessee

ITA 8445/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. Mahesh Saboo
Section 154

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

ITA 494/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 44A

RAHEJA SHERWOOD COOPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 41(4)(3), MUMBAI

Appeal is allowed for statistical purposes

ITA 5228/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 M/S. Raheja Sherwood Ito Ward 41 (4) (3), Cooperative Housing Society C41-43, G Block Bkc, Ltd., Gilban Area, Nirlon Compound, Vs. Bandra Kurla Complex, Western Express Highway, Bandra East, Goregaon East, Mumbai - 400051 Mumbai – 400063. Pan: Aabtr1763L (Appellant) (Respondent) Present For: Assessee By : Shri Kinjal Bhuta, Ld. A.R. Revenue By : Shri Praveen K. Srivastav, Ld. Sr. D.R. Date Of Hearing : 17.11.2025 Date Of Pronouncement : 17.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 27.06.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2020-21. 2. In This Case, The Assessee Had Declared Its Total Income At Rs.38,15,171/- & Claimed The Deduction Of Rs. Rs.35,10,843/- U/S 80P(2)(D) Of The Act, By Filing Its Return Of Income For The A.Y Under Consideration On Dated 09/01/2021, Which Was Subsequently Selected For Complete Scrutiny Under Cass & Resulted Into Assessing The Income Of The Assessee To The Rs.17,16,067/- While Disallowing Of Deduction Claimed U/S 2 M/S. Raheja Sherwood Cooperative Housing Society Ltd.

For Appellant: Shri Kinjal Bhuta, Ld. A.RFor Respondent: Shri Praveen K. Srivastav, Ld. Sr. D.R
Section 139(5)Section 143Section 2Section 250Section 80P(2)(D)

MANJAR DISCRETIONARY FAMILY TRUST,RAJKOT vs. ITO WARD 1(1)(1), RAJKOT, RAJKOT

ITA 164/RJT/2025[2024-25]Status: DisposedITAT Rajkot15 Oct 2025AY 2024-25
Section 143(1)Section 164Section 244A

MRS. PRANITA P. THAKUR,,MUMBAI vs. INCOME TAX OFFICER WARD4(3), MUMBAI

In the result, ITA No.4704/M/2023 is partly allowed and ITA

ITA 4705/MUM/2023[2009-10]Status: DisposedITAT Mumbai16 Sept 2025AY 2009-10

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Shreyash Shah, Ld. A.RFor Respondent: Shri Kiran K. Chhatrapati, Ld. Sr. DR
Section 132Section 147Section 148Section 151Section 250Section 68

MRS. PRANITA P THAKUR,MUMBAI vs. INCOME TAX OFFICER, WARD4(3), , THANE

In the result, ITA No.4704/M/2023 is partly allowed and ITA

ITA 4704/MUM/2023[2010-11]Status: DisposedITAT Mumbai16 Sept 2025AY 2010-11

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Shreyash Shah, Ld. A.RFor Respondent: Shri Kiran K. Chhatrapati, Ld. Sr. DR
Section 132Section 147Section 148Section 151Section 250Section 68

NARARSHABH SHARMA,PUNE vs. ASSESSING OFFICER, WARD 7(3), PUNE, AAYAKAR SADAN PUNE

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1530/PUN/2025[2022-23]Status: DisposedITAT Pune09 Sept 2025AY 2022-23

Bench: Dr. Manish Borad

For Appellant: Shri Rajkumar Doshi, CAFor Respondent: Shri Deepak Kumar Kedia-JCIT
Section 139Section 139(1)Section 139(9)Section 140BSection 143(1)(a)Section 154Section 250Section 80T

GANESH POLYCHEM LIMITED,MUMBAI vs. DCIT, CC-3(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

ITA 168/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 250Section 271ASection 272A(1)(d)

GITA RANI SIKDER LEGAL HEIR OF LATE UMESH CHANDRA SIKDER,JALPAIGURI vs. I.T.O., WARD 1.1, SILIGURI

In the result, appeal of the assessee is dismissed

ITA 475/KOL/2025[2013-2014]Status: DisposedITAT Kolkata05 Aug 2025AY 2013-2014

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Sujit Basu & Rajib Mukherjee, ARsFor Respondent: Shri Mrinmoy Basak, Sr. DR
Section 119Section 143(2)Section 148

SUNIL KUMAR SINHA,LUCKNOW vs. ITO-1(4), LUCKNOW -NEW, LUCKNOW

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 274/LKW/2025[2017-18]Status: DisposedITAT Lucknow31 Jul 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Sunil Kumar Sinha V. The Ito-1(4) A-23, Vishnupuri Colony Lucknow - New Nahar Road, Near Shukla Chauraha Jankipuram, Lucknow Tan/Pan:Adpps6761A (Appellant) (Respondent) Appellant By: Smt. Neelam Diman, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Smt. Neelam Diman, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 10Section 143(1)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), AHMEDABAD, AHMEDABAD vs. ARVIND LIMITED, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 466/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamblearvind Limited, Dcit Vs. Naroda Road, Nfac, Delhi Ahmedabad-380025 (Dcit, Circle 1(1)(1), [Pan : Aabca 2398 D] Ahmedabad) Arvind Limited, Vs. Acit, Circle 1(1)(1), Naroda Road, Ahmedabad Ahmedabad-380025 [Pan : Aabca 2398 D]

For Appellant: Shri Biren Shah, AR &For Respondent: Shri Prathvi Raj Meena, CIT-DR &
Section 115JSection 143(3)Section 14ASection 250

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD vs. B.RAMALINGA RAJU, HYDERABAD

In the result, appeal filed by the Assessee and the appeal filed by the Revenue are allowed for statistical purposes

ITA 56/HYD/2020[2003-04]Status: DisposedITAT Hyderabad03 Jul 2025AY 2003-04

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA K C DevdasFor Respondent: Sri B Bala Krishna, CIT-DR
Section 143(3)Section 147

AKOLA ZILLHA NAYAYALAYIN KARAMCHARI SAHAKARI PAT SANSTHA MARYADIT,AKOLA vs. ITO WARD -1, AKOLA

In the result, the appeal filed by the Assessee is allowed for statistical purposes

ITA 314/NAG/2025[2019-20]Status: DisposedITAT Nagpur27 Jun 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20

For Appellant: Shri Sameer Kumar Gupta, Ld. A.RFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 143(1)Section 154Section 250Section 80P

MANSAROVAR OUTDOORS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD 10(2)(3), MUMBAI, MUMBAI

In the result, the appeal of the Assessee is allowed in the aforesaid terms

ITA 1393/MUM/2025[2005-2006]Status: DisposedITAT Mumbai11 Jun 2025AY 2005-2006

Bench: Shri Narender Kumar Choudhryassessment Year: 2005-06

For Appellant: Ms. Priyanshi Chokshi, Ld. CounselFor Respondent: Shri Kavan Limbasiya, Ld. Sr. D.R
Section 114Section 143(3)Section 154Section 250

BANNARI AMMAN SUGARS LIMITED,COIMBATORE vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

The appeal is allowed to that extent only

ITA 3309/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2025AY 2017-18

Bench: HON’BLE SHRI ABY T. VARKEY (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri Shiva Srinivas (CIT) – Ld. DR
Section 143(3)Section 3Section 3(1)(b)Section 43BSection 6(1)

SHRI. SANNAPPA RAMAPPA,DAVANGERE vs. INCOME TAX OFFICER, WARD-1(3), DAVANGERE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 50/BANG/2025[2012-13]Status: DisposedITAT Bangalore30 Apr 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2012-13

For Appellant: Ms. Richa Bakiwala, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 133(6)Section 143Section 143(3)Section 147Section 148Section 250

DEPUTY COMMISSIONER OF INCOME TAX OFFICER , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1339/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP WARD 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1285/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1284/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

Showing 1–20 of 33 · Page 1 of 2