How many judgments cite CIT v. Premkumar Arjundas Luthra (HUF)?

659 judgments on BharatTax cite CIT v. Premkumar Arjundas Luthra (HUF) (297 CTR 614), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Premkumar Arjundas Luthra (HUF) come up under?

It is most often cited in judgments turning on Section 250, Section 250(6), Section 251(1)(a), Section 251(2), Section 147, Section 246A.

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 367,154 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 250 Section 250(6)Section 251(1)(a)Section 251(2)Section 147 Section 246A Section 251(1)(b)Section 144

Issues it is cited on

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

Judgments citing CIT v. Premkumar Arjundas Luthra (HUF)

Yashasvi Parakh, Durg vs. Income Tax Officer, Ward-2(1), Bhilai, Durg

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 140/RPR/2023[2014-15]Status: DisposedITAT Raipur31 May 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 140/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Yashasvi Parakh C/O. Shri Kantilal Parakh 66, Malviya Nagar, Durg (C.G.)-491 001 Pan : Bbspp0705K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 68

…mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble High Court had observed as under: "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 AO to make further inquiry and report the result of the sam…

Rathi Bandhus Nirman Pvt. Ltd., Jagdalpur, Bastar vs. Income Tax Officer, Ward- Jagdalpur, Bastar

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 131/RPR/2023[2013-14]Status: DisposedITAT Raipur30 May 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.131/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Rathi Bandhus Nirman Pvt. Ltd. Jagdalpur, Baster (C.G.) Pan : Aaecr9010N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Jagdalpur. ……""यथ" / Respondent

For Appellant: Shri Durga Prasad Mohanty, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(1)Section 143(2)Section 143(3)

…mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble jurisdictional High Court had observed as under: "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 AO to make further inquiry and report the re…

Sai Kripa Trading, Pvt. Ltd, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 119/RPR/2023[2011-12]Status: DisposedITAT Raipur29 May 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.119/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Sai Kripa Trading Pvt. Ltd. G-11, Anupam Nagar, Behind Tv Tower, Shankar Nagar Ward, Raipur (C.G.)-492 001 Pan : Aaics1638P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 131Section 139(1)Section 144Section 147Section 148Section 250Section 68

…mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble jurisdictional High Court had observed as under: "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 AO to make further inquiry and report the re…

Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra, Gariyaband vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

ITA 25/RPR/2022[2016-17]Status: DisposedITAT Raipur28 Apr 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent

For Appellant: Shri G.S.Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)Section 234BSection 234DSection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…As per mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon’ble jurisdictional High Court had observed as under: "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 AO to make further inquiry and report the re…

Jagdish Chandra Suwalka, Jaipur vs. JCIT, Range-7, Jaipur

In the result, appeal of the assessee is allowed

ITA 376/JPR/2022[2015-16]Status: DisposedITAT Jaipur28 Apr 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Ms Monisha Choudhary (Addl. CIT)

Section 143(1)Section 143(2)Section 143(3)Section 269SSection 271DSection 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 376/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Jagdish Chandra Suwalka, The JCIT. Vs. 537-538, Mahima Trinity Mall, Range-7, Sewage Farm, New Sanganer Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. BYYPS 8809 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate. jktLo dh vksj ls@ Revenue by : Ms Monisha Chou…

Usha Singh, Ghaziabad vs. ITO, Ward 2(1), Ghaziabad

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

ITA 659/DEL/2023[2012-13]Status: DisposedITAT Delhi27 Apr 2023AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Om Parkash, Sr.DR

Section 144Section 147Section 250(6)

…n 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 glace of the order of the CIT(A) shows that CIT(A) has not addressed itself on the various points placed for its determination at all and dismissed the appeal of assessee for default in nonappearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) could not hav…

Latesh Devi, Dadri vs. ITO Ward-2(1), Noida

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

ITA 315/DEL/2023[2010-11]Status: DisposedITAT Delhi27 Apr 2023AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Om Parkash, Sr.DR

Section 143(3)Section 147Section 250(6)