Section 269 of the Income Tax Act

Income-tax Act, 2025: s.374

Section 269 of the Income-tax Act, 1961 corresponds to section 374 (Interpretation of “High Court”) of the Income-tax Act, 2025.

Read section 374 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 269 is PCIT v. ABC Papers Ltd. (447 ITR 1), cited in 181 of the 29 judgments on BharatTax that turn on this section.

Leading authorities on Section 269

PCIT v. ABC Papers Ltd.
447 ITR 1 · 2022 · Supreme Court
181
citing judgments

Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

DCIT v. MSPL Ltd.
150 Taxmann.com 44 · Reported
3
citing judgments

Judgments on Section 269

Sahil Phutela, Ambala City vs. Income Tax Officer, Ward-4, Ambala

In the result, appeal of the assessee is allowed

ITA 1383/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh03 Feb 2026AY 2017-18

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1383/Chd/2025 "नधा"रणवष" / Assessment Year: 2017-18 Shri Sahil Phutela, The Ito, C/O Shri Tej Mohan Singh,Advocate, Vs Ward -4, 527, Sector 10-D, Chandigarh. Ambala. "थायीलेखासं./Pan No: Cmvpp7771G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Sr. Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 03.02.2026

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. Sr. DR
Section 144BSection 147Section 249Section 253Section 271ESection 3Section 5

Narayan Suppliers Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(3), Kolkata

In the result, appeal of the assessee is dismissed

ITA 1077/KOL/2024[2011-2012]Status: DisposedITAT Kolkata08 Sept 2025AY 2011-2012

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri Avijit Ghoshal, ARFor Respondent: Shri Raja Sengputa, CIT-DR
Section 10(38)

Sahara India Financial Corpn. Ltd., Lucknow vs. ACIT, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3666/DEL/2008[2001-02]Status: DisposedITAT Delhi26 Jun 2025AY 2001-02

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

DCIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3653/DEL/2008[2001-02]Status: DisposedITAT Delhi26 Jun 2025AY 2001-02

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

DCIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3519/DEL/2008[2000-01]Status: DisposedITAT Delhi26 Jun 2025AY 2000-01

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

DCIT CC-6 vs. Sahara India Financial Corp. Ltd

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 1504/DEL/2008[1999-2000]Status: DisposedITAT Delhi26 Jun 2025AY 1999-2000

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

DCIT, Lucknow vs. Sahara India Mutual Benifit Corp. Ltd., Lucknow

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

ITA 684/LKW/2000[1996-97]Status: DisposedITAT Lucknow13 Jun 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT(DR)
Section 127Section 201(1)Section 260ASection 271C

DCIT, Lucknow vs. Sahara India Mutual Benifit Corp. Ltd., Lucknow

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

ITA 683/LKW/2000[1996-97]Status: DisposedITAT Lucknow13 Jun 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT(DR)
Section 127Section 201(1)Section 260ASection 271C

ACIT Central Circle-3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1942/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 May 2025AY 2017-18

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

ACIT, Central Circle -3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1941/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 May 2025AY 2016-17

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

Asst Commissioner of Income Tax, Central Circle -3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1940/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 May 2025AY 2015-16

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

Deputy Commissioner of Income Tax, Jaipur vs. Zari Silk (India) Pvt. Ltd., Narayan Singh Circle, Jaipur

In the result appeal filed by the assessee is allowed and that of the

ITA 693/JPR/2024[2015-16]Status: DisposedITAT Jaipur09 Jan 2025AY 2015-16
For Appellant: Sh. S. R. Sharma, CA &
Section 133ASection 143

ACIT-2(1)(1), Mumbai vs. Bank of Baroda (E- Vijaya Bank), Mumbai

In the result, all the appeals filed by the Revenue are dismissed for statistical

ITA 2784/MUM/2024[2010-11]Status: DisposedITAT Mumbai30 Jul 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri S. Ananthan &For Respondent: Shri R. A. Dhyani
Section 127Section 250

ACIT-2(1)(1), Mumbai vs. Bank of Baroda (E- Vijaya Bank), Mumbai

In the result, all the appeals filed by the Revenue are dismissed for statistical

ITA 2782/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Jul 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri S. Ananthan &For Respondent: Shri R. A. Dhyani
Section 127Section 250

ACIT-2(1)(1), Mumbai vs. Bank of Baroda (E- Vijaya Bank), Mumbai

In the result, all the appeals filed by the Revenue are dismissed for statistical

ITA 2781/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jul 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri S. Ananthan &For Respondent: Shri R. A. Dhyani
Section 127Section 250

DCIT, C R Building vs. Loop Telecom and Trading Limited, Mumbai

In the result, appeal of the Revenue is dismissed as not

ITA 3208/DEL/2023[2013-14]Status: DisposedITAT Delhi27 May 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A No.3208/Del/2023 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Dcit Loop Telecom &Trading Limited Room No.316A, Vs. 127, Manmala Tank Road, C.R. Bldg., I.P. Estate Taikalwadi Mahim, West Mumbai, New Delhi. Mumbai, Maharashtra. Pan No.Aagcs0351R अपीलाथ" Appellant ""यथ"/Respondent

Section 127Section 127(2)Section 154Section 260ASection 269

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Canton Vinimay Pvt Ltd

ITAT/125/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

Principal Commissioner of Income Tax-1, Kolkata vs. M/S Sagar Fintrade Pvt. Ltd.(Now Merged With M/S. Lucky Holding Private Ltd )

ITAT/126/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Canton Vinimay Pvt Ltd(Now M/S. Lucky Holdings Pvt Ltd)

ITAT/131/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

Principal Commissioner of Income Tax -1, Kolkata vs. M/S. Pavitra Trexim Pvt Ltd

ITAT/196/2019HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A