SUPER FIN SERVICES,AHMEDABAD vs. INCOME TAX OFFICER WARD 3(3)(5), AHMEDABAD, AHMEDABAD

ITA 1389/AHD/2026Status: DisposedITAT Ahmedabad10 September 2026AY 2021-223 pages
AI SummaryDismissed

What were the facts?

The assessee appealed against the CIT(A)'s order upholding the disallowance of partner remuneration. The CIT(A) had dismissed the assessee's appeals against CPC rectification orders. Subsequently, the CPC passed fresh orders allowing the assessee's claim for deduction of remuneration to partners.

What did the Tribunal hold?

The Tribunal noted that subsequent orders from the CPC allowed the assessee's claim for deduction of remuneration to partners. Therefore, the appeals filed by the assessee had become infructuous.

What were the issues?

Whether the disallowance of remuneration to partners was justified, and if subsequent favorable orders render the appeal infructuous.

Which sections of the Income-tax Act were involved?

Section 40(b),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri Tapas Ram Misra & Shri R. Govindarajan

For Appellant: Shri Mahesh Chhajed, A.R
For Respondent: Shri Deependra Kumar, Sr. D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeals against the two orders dated 18- 02-2026 passed by Addl. Joint Commissioner of Income Tax (Appeals), Kochi (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2020-21 & 2021-22 respectively.

2.

As common issue is involved in both assessment years, both appeals are disposed of in this common order.

3.

Assessee’s grounds of appeals for both the assessment years are as follows:

“1. The order passed by the Ld. CIT (A) is against law, equity & natural justice.

I.T.A Nos. 1388 & 1389/Ahd/2026 Supe

The order continues below.

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