Which cases are most cited on Section 269?

PCIT v. ABC Papers Ltd. (447 ITR 1) — 181 citing judgments; DCIT v. MSPL Ltd. (150 Taxmann.com 44) — 3 citing judgments.

How many judgments are there on Section 269?

BharatTax indexes 29 ITAT, High Court and Supreme Court judgments that turn on Section 269 of the Income Tax Act, 1961.

Section 269 of the Income Tax Act

Q: What is the leading case on Section 269 of the Income Tax Act?

PCIT v. ABC Papers Ltd. (447 ITR 1) is the decision most relied on for Section 269, cited in 181 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.

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

citing judgments

Judgments on Section 269

M/S. Botil Oil Tools India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 5375/DEL/2013[2007-08]Status: DisposedITAT Delhi10 May 2016AY 2007-08

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Sarabjeet Singh, DR

Section 309Section 36(1)(ii)Section 37(1)

M/S. Botil Oil Tools (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 2382/DEL/2013[2006-07]Status: DisposedITAT Delhi10 May 2016AY 2006-07

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Sarabjeet Singh, DR

Section 309Section 36(1)(ii)Section 37(1)

M/S. Botil Oil Tools (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 973/DEL/2010[2006-07]Status: DisposedITAT Delhi10 May 2016AY 2006-07

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Sarabjeet Singh, DR

Section 309Section 36(1)(ii)Section 37(1)

DCIT vs. Sri. Chamundeshwari Sugar Ltd

In the result, appeal of the Revenue is treated as allowed for statistical purpose

ITA 1538/BANG/2013[1990-91]Status: DisposedITAT Bangalore18 Mar 2016AY 1990-91

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.1538/Bang/2013 (Assessment Year : 1990-91) Deputy Commissioner Of Income Tax, Circle – 12(1), Bangalore .. Appellant V. M/S. Sri Chamundeshwari Sugar Ltd, No.76, Ulsoor Road, Bangalore 560 042 .. Respondent Pan : Aaccss004R Assessee By : Vikram Vijayaraghavan, Advocate Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 08.03.2016 Pronounced On : 18.03.2015 O R D E R Per Abraham P. George:

For Appellant: Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

Section 269

Smt. Kamalamma W/O Rudrappa vs. The Panchayath Development Oficer

WP/114544/2015HC Karnataka07 Jan 2016

Bench: The Hon’Ble Mr.Justice B. Veerappa W.P. No.114544/2015 & 114650/2015 (Gm-Res) Between 1. Smt. Kamalamma W/O Rudragouda Aged About : 40 Years Occ:House Wife R/O: 3Rd Ward, No.64 Halekote Village Tq:Siraguppa Dist:Bellary-583121 2. Smt. H Kanyakumari W/O Late Nilakantagouda Age: 64 Years, Occ:Nil R/O:3Rd Ward, No.64 Halekote Village Tq:Siraguppa Dist:Bellary-583121 ... Petitioners (By Sri Gode Nagaraja, Advocate) & 1. The Panchayath Development Officer No.64 Halekote Village-583121

C I T vs. M/S Consulting Eng Group Ltd

ITA/301/2009HC Rajasthan10 Feb 2014

Section 260Section 40A(2)(a)Section 44Section 44A

Commr. of Income Tax, Chd vs. The Investment Trust of India Ltd. Chenn

ITA/473/2006HC Punjab & Haryana24 Jan 2008

Section 120Section 256Section 263Section 269

Commissioner of Income Tax vs. Satish Kumar Chandna

The appeal is disposed of accordingly

ITA/142/2004HC Delhi21 Sept 2007

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE DR. JUSTICE S.MURALIDHAR

Ashok Soi vs. Commr of Income Tax

The appeal is dismissed

ITA-48/2000HC Delhi29 Oct 2004

For Appellant: Mr CS. Aggarwal, Sr. Advocate with Mr Salil Aggarwal and MrFor Respondent: Mr RD. Jolly with Mr Ajay Jha

Section 260ASection 48