CIT v. Premkumar Arjundas Luthra (HUF)

297 CTR 614High Court2017#86 most cited

What is CIT v. Premkumar Arjundas Luthra (HUF) authority for?

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

659

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Premkumar Arjundas Luthra HUF · Section 250(6) Income Tax Act · CIT(A) appeal dismissal · non-prosecution of appeal · default in appearance appeal · ex parte order merits · duty to decide on merits · Bombay High Court 297 CTR 614

Also reported as

240 Taxmann 133

Sections most often in play

Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 147Section 246ASection 251(1)(b)Section 144

Issues it is cited on

section 251(2)section 251(1)(a)section 250(4)section 251(1)section 246asection 246section 251section 250(6)section 249(3)section 24non-speaking orderspeaking order

Judgments citing CIT v. Premkumar Arjundas Luthra (HUF)

Snowcem Paints Private Limited, Mumbai vs. Income Tax Officer, Nashik

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

ITA 2001/PUN/2024[2014-15]Status: DisposedITAT Pune14 Aug 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Prathamesh BorkarFor Respondent: Shri Akhilesh Srivastva
Section 147Section 148Section 148ASection 250Section 250(6)Section 69C

…oceedings shall afford a reasonable opportunity of being heard to the assessee and pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain 4 Snowcem Paints Private Limited vigilant and not to take adjournment unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes. 8. In the result, ap…

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5874/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Aug 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- M/s. AMQ Agro India P. Ltd. appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Th…

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5873/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Aug 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- M/s. AMQ Agro India P. Ltd. appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Th…

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5872/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Aug 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- M/s. AMQ Agro India P. Ltd. appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Th…

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5871/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Aug 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- M/s. AMQ Agro India P. Ltd. appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Th…

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5870/DEL/2024[2010-11]Status: DisposedITAT Delhi13 Aug 2025AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- M/s. AMQ Agro India P. Ltd. appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Th…

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5869/DEL/2024[2009-10]Status: DisposedITAT Delhi13 Aug 2025AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- M/s. AMQ Agro India P. Ltd. appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Th…

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5868/DEL/2024[2008-09]Status: DisposedITAT Delhi13 Aug 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

…merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non- M/s. AMQ Agro India P. Ltd. appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Th…

Ganesh Agro Steel Industries, Nashik vs. The ACIT, Circle-1, Nashik

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

ITA 777/PUN/2025[2016-17]Status: DisposedITAT Pune12 Aug 2025AY 2016-17
For Appellant: Shri Sanket M JoshiFor Respondent: Shri Ramnath P Murkunde
Section 131Section 132Section 147Section 148Section 153C

…efore A.O. which were reproduced in the asst. order u/s 147, without appreciating that such dismissal of appeal for non prosecution was not justified in view of the law laid down by Hon'ble Jurisdictional Bombay High Court in Premkumar Arjundas Luthra [(2017) 297 CTR 614] and hence, the said appeal may be restored to the file of the CIT(A) in the interest of justice. 3] Without prejudice to the above grounds, it is submitted that the notice u/s 148 issued on the basis of search action u/s 132 conducted on a third party is bad in law since the special provisions of section 153C were attracted in this case and ther…

Service Co-Operative Bank Ltd R-83, Aluva vs. ITO, Ward 2, Aluva

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

ITA 506/COCH/2025[2018-19]Status: DisposedITAT Cochin11 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Leena Lal, Sr.DR
Section 143(3)Section 250Section 250(6)Section 80PSection 80P(2)(a)Section 80P(4)

…tion of law that the CIT(A), even while disposing of the appeal exparte, is duty bound to dispose of the appeal on merits. Reliance in this regard can be placed on the decision of the Hon'ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra 297 CTR 614. Therefore, in the light of the above legal position we are of the considered view that the matter requires to be remanded to the file of the CIT(A) with the direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 9. In the result, the appeal filed by the assessee is allowed for sta…

Service Co-Operative Bank Ltd R-83, Aluva, Ernakulam vs. ITO, Ward 2, Aluva

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

ITA 505/COCH/2025[2018-19]Status: DisposedITAT Cochin11 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Leena Lal, Sr.DR
Section 143(3)Section 250Section 250(6)Section 80PSection 80P(2)(a)Section 80P(4)

…tion of law that the CIT(A), even while disposing of the appeal exparte, is duty bound to dispose of the appeal on merits. Reliance in this regard can be placed on the decision of the Hon'ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra 297 CTR 614. Therefore, in the light of the above legal position we are of the considered view that the matter requires to be remanded to the file of the CIT(A) with the direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 9. In the result, the appeal filed by the assessee is allowed for sta…

Service Co-Operative Bank Limited R-83, Aluva, Ernakulam vs. ITO Ward 2, Aluva

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

ITA 504/COCH/2025[2017-18]Status: DisposedITAT Cochin11 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Leena Lal, Sr.DR
Section 143(3)Section 250Section 250(6)Section 80PSection 80P(2)(a)Section 80P(4)

…tion of law that the CIT(A), even while disposing of the appeal exparte, is duty bound to dispose of the appeal on merits. Reliance in this regard can be placed on the decision of the Hon'ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra 297 CTR 614. Therefore, in the light of the above legal position we are of the considered view that the matter requires to be remanded to the file of the CIT(A) with the direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee. 9. In the result, the appeal filed by the assessee is allowed for sta…

Ahamad Bin Mubarak Chauose, Nanded vs. ITO, Ward (1), Nanded

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1545/PUN/2025[2012-13]Status: DisposedITAT Pune08 Aug 2025AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1545/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Ahamad Bin Mubarak V The Income Tax Officer, Chauose, S Ward-(1), Nanded. H.No.1-7-1349, Peerburhan Nagar, Nanded – 431506. Maharashtra. Pan: Alzpc8261D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 07/08/2025 Date Of Pronouncement 08/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(A), Kanpur Passed Under Section 250 Of The Income Tax Act, 1961 Dated 18.10.2024 For The A.Y.2012-13 Emanating From The Assessment Order Under Section 144 Of The Income Tax Act, 1961, Dated

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 153(2)Section 250Section 44A

…efore the ld.CIT(A) and remand report. This shows the callous attitude Addl./JCIT(A) in deciding the appeal without verifying facts. 11. The Hon’ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) (Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, “8.From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of t…

Riddhi Agro Industries, Raipur vs. ITO, Ward-1(2), Raipur

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

ITA 458/RPR/2025[2009-10]Status: HeardITAT Raipur07 Aug 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.458/Rpr/2025 "नधा"रण वष" /Assessment Year : 2009-10 Riddhi Agro Industries Telghaninaka Overbridge, Annapurna Complex, Raipur-492 001 (C.G.) Pan: Aakfr3802M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.458/RPR/2025 "नधा"रण वष" /Assessment Year : 2009-10 Riddhi Agro Industries Telghaninaka Overbridge, Annapurna Complex, Raipur-492 001 (C.G.) PAN: AAKFR3802M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.08.…

The Shree Daivadnya Urban Cooperative Credit Society Limited, Mapusa vs. Income Tax Officer, Panaji

The appeal is allowed for statistical purposes

ITA 85/PAN/2025[2017-18]Status: DisposedITAT Panaji05 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2017-18 The Shree Daivadnya Urban Co-Op. Credit Society, Ltd. Office No. 211, 2Nd Flr., Cosmos Centre, Mapusa, Goa-403507 Pan:Aabat3738J . . . . . . . Appellant

For Appellant: None [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139Section 142(1)Section 144Section 24Section 25Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2017-18 The Shree Daivadnya Urban Co-op. Credit Society, Ltd. Office No. 211, 2nd Flr., Cosmos Centre, Mapusa, Goa-403507 PAN:AABAT3738J . . . . . . . Appellant V/s Income Tax Officer, Ward-2(3), Panaji. . . . . . . . Respondent Appearances Assessee by : None [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 05/08/2025 Date of Pronouncement : 05/08/2025 ORDER PER G. D. PADMAHSHALI, AM; The present app…

Sushma Singh, Baikunthpur vs. Income Tax Officer, Manendragarh

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

ITA 388/RPR/2025[2013-14]Status: HeardITAT Raipur05 Aug 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.388/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Sushma Singh H No. 17/1, Baisagarpara, Baikunthpur, Koriya (C.G.)-497 335 Pan: Dyrps4354H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Mahendragarh ……""यथ" / Respondent

For Appellant: Shri Ved Prakash Shukla, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 250Section 250(4)Section 250(6)Section 251(1)(a)

…Therefore, as it is observed that there is only delay of 7 days in filing of the appeal and it is highly improbable to refer to such delay as inordinate delay. 6. The Hon’ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom) has held that every appellate authority has to deal with the grounds on merits considering the documents available on record. The findings should be recorded as per the merits of the case and any matter cannot be dismissed in limine either for delay or for want of prosecution without dealing regarding the merits of such matter. Furthermore,…

Guru Datt Sharma, Palwal vs. Income Tax Officer, Faridabad

In the result, appeal of the assessee is allowed for statistical purpose

ITA 3414/DEL/2025[2017-18]Status: DisposedITAT Delhi05 Aug 2025AY 2017-18

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: S/Shri Shyam Sunder Mangla (Through VC)For Respondent: Ms. Sudha Gupta, Sr. DR
Section 250

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.3414/िद"ी/2025 (िन.व. 2017-18) Guru Datt Sharma, D-438, Village Mandkol, Palwal, ...... अपीलाथ"/Appellant Haryana 121102 PAN: AEZPS-6017-C बनाम Vs. Income Tax Officer, Ward-1(3), ..... "ितवादी/Respondent Faridabad, Haryana अपीलाथ" "ारा/Appellant by : S/Shri Shyam Sunder Mangla (Through VC), Jitendra Bhardwaj, & Ms. Neera Rani, Advocates "ितवादी"ारा/Respondent by : Ms. Sudha Gupta, Sr. DR सुनवाई क" ितिथ/ Date of hearing : 31/07/2025…

Surender Singh Chauhan, Ghaziabad vs. Income Tax Officer, Ghaziabad

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2931/DEL/2025[2012-13]Status: DisposedITAT Delhi05 Aug 2025AY 2012-13

Bench: Shri Vikas Awasthyआअसं.2931/िद"ी/2025 (िन.व. 2012-13) Surender Singh Chauhan, Village Karhera, Mohan Nagar, Ghaziabad, ...... अपीलाथ"/Appellant Uttar Pradesh 2010007 Pan: Adypc-6319-D बनाम Vs. Income Tax Officer, Circle 2(2)(1), ..... "ितवादी/Respondent Ghaziabad, Uttar Pradesh 20100 अपीलाथ" "ारा/Appellant By : None "ितवादी"ारा/Respondent By : Ms. Sudha Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 31/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 31/07/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against An Ex-Parte Order Of Commissioner Of Income Tax (Appeals)/Additional/Joint Commissioner Of Income Tax(Appeals)-2, Chandigarh (Hereinafter Referred To As 'The Cit(A)') Dated 04.03.2025, For Assessment Year 2012-13. 2. A Perusal Of The Impugned Order Reveals That The Cit(A) Had Issued Notices To The Assessee On Four Occasions I.E. On 13.01.2021, 21.10.2024, 05.11,2024 & 18.02.2025. However, It Is Not Emanating From Impugned Order As To On Which Email Id The Notices Were Being Sent To The Assessee. A Perusal Of Form No. 35

For Appellant: NoneFor Respondent: Ms. Sudha Gupta, Sr. DR
Section 250

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2931/िद"ी/2025 (िन.व. 2012-13) Surender Singh Chauhan, Village Karhera, Mohan Nagar, Ghaziabad, ...... अपीलाथ"/Appellant Uttar Pradesh 2010007 PAN: ADYPC-6319-D बनाम Vs. Income Tax Officer, Circle 2(2)(1), ..... "ितवादी/Respondent Ghaziabad, Uttar Pradesh 20100 अपीलाथ" "ारा/Appellant by : None "ितवादी"ारा/Respondent by : Ms. Sudha Gupta, Sr. DR सुनवाई क" ितिथ/ Date of hearing : 31/07/2025 घोषणा क" ितिथ/ Date of pronouncement : : 31/…

Gurmeet Singh Hora, Raipur vs. Deputy Commissioner of Income Tax-1(1), Raipur

ITA 360/RPR/2025[2021-22]Status: DisposedITAT Raipur04 Aug 2025AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 358, 359 & 360/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20, 2020-21 & 2021-22)

For Appellant: Shri R.B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(1)Section 143(1)(a)Section 249(2)Section 249(3)Section 250Section 36(1)(va)

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 358, 359 & 360/RPR/2025 (िनधा"रण वष" Assessment Year: 2019-20, 2020-21 & 2021-22) Gurmeet Singh Hora, A-1, Sai Nagar, v Deputy Commissioner of Income Tax- Raipur (C.G.) Chhattisgarh 492001 s 1(1), Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh, 492001 PAN: AAOPH6268D (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri R.B. Doshi,…

Gurmeet Singh Hora, Raipur vs. Deputy Commissioner of Income Tax-1(1), Raipur

ITA 359/RPR/2025[2020-21]Status: DisposedITAT Raipur04 Aug 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 358, 359 & 360/Rpr/2025 (िनधा"रण वष" Assessment Year: 2019-20, 2020-21 & 2021-22)

For Appellant: Shri R.B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(1)Section 143(1)(a)Section 249(2)Section 249(3)Section 250Section 36(1)(va)

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 358, 359 & 360/RPR/2025 (िनधा"रण वष" Assessment Year: 2019-20, 2020-21 & 2021-22) Gurmeet Singh Hora, A-1, Sai Nagar, v Deputy Commissioner of Income Tax- Raipur (C.G.) Chhattisgarh 492001 s 1(1), Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh, 492001 PAN: AAOPH6268D (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri R.B. Doshi,…