An appeal shall lie to the Supreme Court from any judgment of the High Court 2[delivered 3[before the establishment of the National Tax Tribunal] on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under section 254 on or after that date] in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.
Central Act · India · Chapter XX — Appealsand Revision
Section 261 Appeal to Supreme Court
Income-tax Act, 1961 · Edition: Historical text from the archived India Code PDF
Judgments on Section 261
LOK 1998 (2) SC 231 · Supreme Court of India
W. T. Suren and Company Ltd. v. Commissioner of Incom
Equivalent citations: AIR 1998 SC 1575 : 1998 (230) ITR 643 : 1998 (2) JT 74 : 1998 (2) Supreme 200 : 1998 (2) Scale 1 : 1998 (6) SCC 113 : 1998 (3) SLT 233 : 1998 (145) CTR 360 : 1998 (97) TAXMAN 126 : 1998 (2) TLR 439 : 1998 (145) CTR(SC) 360
Subject–
ActsIncome-tax Act, 1922 (Sections 10(2)(xv) and 66(1)); Income-tax Act, 1961 (Section 261)
LOK 1997 (7) SC 301 · Supreme Court of India
Commonwealth Trust Ltd. v. Commissioner of Income Tax
Equivalent citations: AIR 1997 SC 3580 : 1997 (228) ITR 1 : 1998 (5) Supreme 357 : 1997 (5) Scale 551 : 1997 (7) SCC 319 : 1997 (142) CTR 214 : 1997 (94) TAXMAN 137 : 1997 (2) TLR 934 : 1997 (7) JT 479 : 1997 (2) KLT 584 : 1997 (142) CTR(SC) 214 : Overruled : (1995) 211 ITR 706 (Bom.) : Affirmed to : 1982 KLT 30 (FB) : (1975) 99 ITR 264 (Guj.) : (1979) 116 ITR 240 (All.) : (1979) 116 ITR 473 (All.) : (1982) 136 ITR 597 (Cal.),
Subject–
ActsIncome Tax Act, 1961 (Section 261); Constitution of India (Article 14)
LOK 1997 (7) SC 821 · Supreme Court of India
Commissioner of Income Tax v. Nitya Nand Devkinandan
Equivalent citations: 1997 (227) ITR 154 : 1997 (141) CTR 363 : 1997 (93) TAXMAN 392 : 1997 (2) TLR 774 : AIR 1997 SC 3743 : 1997 (6) JT 161 : 1997 (7) Supreme 350 : 1997 (4) Scale 560 : 1997 (6) SCC 429 : 1997 AllLJ 1743
Subject–
ActsIncome Tax Act, 1961 (Section 261); Income Tax Act, 1922 (Section 26A)
LOK 1997 (2) SC 275 · Supreme Court of India
Brooke Bond India Ltd. v. Commissioner of Income Tax
Equivalent citations: 1997 (225) ITR 798 : 1997 (140) CTR 598 : 1997 (91) TAXMAN 26 : 1997 (2) TLR 378 : AIR 1997 SC 1336 : 1997 (3) JT 375 : 1997 (2) Supreme 728 : 1997 (2) Scale 448 : 1997 (10) SCC 362
LOK 1997 (2) SC 252 · Supreme Court of India
M/s. South India Steel Rolling Mills, Madras v. Commissioner of Income Tax, Madras
Equivalent citations: 1997 (224) ITR 654 : 1997 (3) JT 707 : 1997 (3) Supreme 250 : 1997 (2) Scale 747 : 1997 (9) SCC 728 : 1997 (139) CTR 353 : 1997 (91) TAXMAN 196 : 1997 (139) CTR(SC) 353
Subject–
ActsIncome Tax Act, 1961 (Section 261); Income Tax Act, 1922 (Sections 10 and 16(1)(c))
LOK 1994 (4) SC 62 · Supreme Court of India
Burmah Shell Oil Storage & Distributing Co. of India Ltd. v. C.I.T.
Equivalent citations: 1995 (211) ITR 218 : 1994 (3) JT 162 : 1994 (2) Scale 481 : 1994 (S2) SCC 239 : 1994 (119) CTR 355 : 1994 (73) TAXMAN 684 : 1994 SCC Supl. (2) 239 JT 1994 (3) 162
Subject–
ActsIncome Tax Act, 1961 (Sections 32(1)(iii), 33 and 261); Income Tax Rules, 1962 (Rule 5)
LOK 1992 (7) SC 215 · Supreme Court of India
Arvind Mills Ltd. v. Commissioner of Income Tax
Equivalent citations: 1992 (197) ITR 422 : AIR 1993 SC 103 : 1992 (4) JT 330 : 1992 (2) Scale 48 : 1992 (3) SCC 535 : 1992 (3) SCR 557 : 1992 (106) CTR 237 : 1992 (63) TAXMAN 493 : 1993 (2) TLR 98 : 1992 (106) CTR(SC) 237 : 1992 SCC (3) 535 JT 1992 (4) 330
Subject–
JudgesJustice G.N. Ray, Justice S. Mohan
ActsBombay Town Planning Act, 1954 (Section 66); Income Tax Act, 1961 (Section 261)
LOK 1991 (9) SC 44 · Supreme Court of India
Commissioner of Income Tax, Gujarat v. Cellulose Products of India Ltd.
Equivalent citations: 1991 (192) ITR 155 : AIR 1991 SC 2285 : 1993 (3) JT 599 : 1991 (2) Scale 466 : 1991 (4) SCC 467 : 1991 (3) SCR 888 : 1991 (98) CTR 225 : 1991 (59) TAXMAN 138 : 1991 (2) TLR 981 : 1991 (98) CTR(SC) 225 : 1991 SCC (4) 467 JT 1991 (3) 599
Subject–
ActsIncome Tax Act, 1961 (Section 261)
LOK 1991 (1) SC 241 · Supreme Court of India
Commissioner of Income Tax, West Bengal v. Wesman Engg. Co. (P.) Ltd.
Equivalent citations: AIR 1991 SC 570 : 1991 (1) CompLJ 249 : 1991 (188) ITR 327 : 1991 (1) Scale 66 : 1991 (2) SCC 323 : 1991 (1) SCR 117 : 1991 (92) CTR 62 : 1991 (55) TAXMAN 348 : 1991 (2) TLR 13 : 1991 (92) CTR(SC) 62 : 1991 SCC (2) 323 JT 1991 (1) 229
Subject–
ActsIncome Tax Act, 1961 (Sections 248 and 261); Income Tax Act, 1976 (Section 261); Constitution of India (Article 226)
LOK 1965 (5) SC 78 · Supreme Court of India
Commissioner of Income Tax, Bombay v. Ishwar
Equivalent citations: AIR 1965 SC 1818 : 1966 (1) SCR 190 : 68 BomLR 85 : 1965 (2) ITJ 264 : 1965 (57) ITR 149
Subject–
JudgesJustice J.C. Shah, Justice P.B. Gajendragadkar, CJI, Justice K.N. Wanchoo, Justice J.R. Mudholkar, Justice S.M. Sikri
ActsIncome-tax Act 1961 (Section 261); Constitution of India (Article 133)