Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF)

69 Taxmann.com 407High Court2016#617 most cited

What is Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) authority for?

The Commissioner (Appeals) cannot dismiss an appeal for non-prosecution; the law does not empower them to do so. The appeal must be decided on merits and in writing, stating points for determination, decision, and reasons.

159

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF) · section 250 · section 251 · CIT(A) power · dismiss appeal non-prosecution · reasoned order · section 250(6) · section 251(1)(a)

Sections most often in play

Section 250Section 250(6)Section 147Section 144Section 246ASection 143(3)Section 148Section 251(1)(a)

Issues it is cited on

section 250(1)section 251(2)section 246section 251(1)section 251(1)(a)section 250(4)section 246asection 251section 250(6)reasoned ordernon-application of mindcommissioner (appeals)

Judgments citing Commissioner of Income-tax (Central) Nagpur v. Premkumar Arjundas Luthra (HUF)

Sezal Shakti Realtors Limited, Mumbai vs. ITO Ward 13(2)(1), Aayakar Bhawan

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

ITA 393/MUM/2026[2015-16]Status: DisposedITAT Mumbai08 Apr 2026AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Ms. Ridhisha Jain (Virtually appeared)For Respondent: Shri Abhirama Karthikeyan, SR. DR
Section 234ASection 250Section 250(6)Section 271(1)(c)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI JAGADISH, ACCOUNTANT MEMBER ITA No. 393/Mum./2026 (Assessment Year : 2015-16) Sezal Shakti Realtors Limited, 173/174, Sezal Encasa, SV Road, Kandiwali (West), Mumbai – 400067 ……………. Appellant PAN : AATCS7881H v/s Income Tax Officer, Ward – 13(2)(1) Aayakar Bhavan, Maharishi Karve Road, New Marine Lines, ……………. Respondent Mumbai – 400020 Assessee by : Ms. Ridhisha Jain (Virtually appeared) Revenue by : Shri Abhirama Karthikeyan, SR. DR Date of Hearing – 02/04/2026 Date of Order – 08/04/2026 O R D…

MJ vs. Fashions Private Limited, Mumbai

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

ITA 6820/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 Apr 2026AY 2021-22

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Shri Navneet Kumar AroraFor Respondent: Shri Abhirama Karthikeyan, SR. DR
Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI JAGADISH, ACCOUNTANT MEMBER ITA No. 6820/Mum./2025 (Assessment Year : 2021-22) MJVS FASHIONS PRIVATE LIMITED, Unit No.2-B, 8th Floor Prism Tower, Goregaon West, Mumbai – 400067 ……………. Appellant PAN : AAKCM2955P v/s Income Tax Officer, Ward – 13(1)(1) Room No.225, Aayakar Bhavan, M.K. Road, ……………. Respondent Mumbai – 400020 Assessee by : Shri Navneet Kumar Arora Revenue by : Shri Abhirama Karthikeyan, SR. DR Date of Hearing – 02/04/2026 Date of Order – 08/04/2026 O R D E R PER SANDEEP SINGH KARHA…

S.S. Industries, Raipur vs. ACIT, Central Circle-1, Raipur

Appeals of the assessee are allowed for statistical purposes as above

ITA 817/RPR/2025[2020-21]Status: DisposedITAT Raipur20 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 142(1)Section 143(2)Section 153CSection 250Section 250(6)Section 69C

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA Nos: 816 & 817/RPR/2025 (िनधा"रण वष" Assessment Years: 2019-20 and 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner of Income- 620, 621, Urla Industrial Area, Village- tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. PAN: ACLFS9015L (अपीलाथ"/Appellant) (""थ" / Respondent) :…

S.S. Industries, Raipur vs. ACIT, Central Circle-1, Raipur

Appeals of the assessee are allowed for statistical purposes as above

ITA 816/RPR/2025[2019-20]Status: DisposedITAT Raipur20 Mar 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 816 & 817/Rpr/2025 (िनधा"रण वष" Assessment Years: 2019-20 & 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner Of Income- 620, 621, Urla Industrial Area, Village- Tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. Pan: Aclfs9015L (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Shri Raghunath, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/03/2026 घोषणा की तारीख / Date Of : 20/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 139Section 142(1)Section 143(2)Section 153CSection 250Section 250(6)Section 69C

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA Nos: 816 & 817/RPR/2025 (िनधा"रण वष" Assessment Years: 2019-20 and 2020-21) S.S. Industries, Plot No.610, 611, Vs Assistant Commissioner of Income- 620, 621, Urla Industrial Area, Village- tax, Central Circle 1, Raipur, Central Accholi, Distt.-Raipur, C.G.-492003 Revenue Building, Raipur, C. G. PAN: ACLFS9015L (अपीलाथ"/Appellant) (""थ" / Respondent) :…

Tarasing & Sons, Mumbai vs. ITO Ward 33(1)(1), Mumbai

ITA 6796/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Feb 2026AY 2017-18
For Appellant: Revenue -For Respondent: Shri Himanshu Joshi, Sr. DR
Section 250(4)

…आयकर अपीलीय अधिकरण न्याय पीठ मुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM Ι.Τ.Α. No. 6795/Mum/2025 (Assessment Year: 2016-17) Ι.Τ.Α. No. 6796/Mum/2025 (Assessment Year: 2017-18) Tarasing & Sons, C/10, Roy Apt, Sahar, Andheri (East), Mumbai-400099. PAN: AAHFT5354K CIT(Appeals)-NFAC/ITO, Vs. Ward-33(1)(1), Kautilya Bhawan, NFAC, Delhi, BKC, Mumbai-400051. Assessee - अपीलार्थी / Appellant : Revenue - प्रत्यर्थी / Respondent Assessee by : None Revenue by : Shri Himanshu Joshi, Sr. DR Date of Hearing 16.02.2026 Date of Pronouncement 17.02.2026 OR…

Tarasing & Sons, Mumbai vs. ITO Ward-33(1)(1), Mumbai

Appeals of the assessee are allowed for statistical purposes, in terms of our aforesaid observations

ITA 6795/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Feb 2026AY 2016-17

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: NoneFor Respondent: Assessee by
Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 251(2)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 6795/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 6796/Mum/2025 (Assessment Year: 2017-18) Tarasing & Sons, CIT(Appeals)-NFAC/ITO, C/10, Roy Apt, Sahar, Ward-33(1)(1), Andheri (East), Vs. Kautilya Bhawan, NFAC, Mumbai-400099. Delhi, BKC, Mumbai-400051. PAN: AAHFT5354K Assessee - अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : None Revenue by : Shri Himanshu Joshi, Sr. DR 16.02.2026 Date of Hearing : Date of Pronouncement : 17.02.2026 O R D…

Avinash Guptas Godavarthi, Hyderabad vs. Income Tax Officer, Ward 2(1), Vijayawada

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

ITA 754/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Omkareshwar Chidara, Hon’Bleआयकर अपील सं./I.T.A. No. 754/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2017-18) Avinash Guptas Godavarthi V. Income Tax Officer – Ward – 2(1) 503 Zeenath Residency C.R. Building (Central Revenue Building) M.G. Road (Bandar Road) Srinagar Colony Patamata, Vijayawada – 520002 Hyderabad – 500073 Andhra Pradesh [Pan: Aiopg4135E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 250Section 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (VIRTUAL HEARING) श्री धिजय पाल राि, माननीय उपाध्यक्ष एिं श्री ओंकारेश्वर धिदारा लेखा सदस्य के समक्ष, BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 754/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2017-18) Avinash Guptas Godavarthi v. Income Tax Officer – Ward – 2(1) 503 Zeenath Residency C.R. Building (Central Revenue Building) M.G. Road (Bandar Road) Srinagar Colony Patamata, Vijayawada – 520002 Hyderabad…

Sanjay Kumar Mahadeo Patil, Mumbai vs. ITO Ward 42(3)(3), Mumbai

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

ITA 8496/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-17

Bench: Shri Sandeep Singh Karhailshri Bijayananda Prusethsanjaykumar Mahadeo Patil, Flat No.502, A Wing, Shivparvati Chs Ltd., Rsa 54, Mhada Layout, Mahavir Nagar, Kandivali (W), Mumbai – 400067 ............... Appellant Pan: Adlpp0237C

For Appellant: Ms. Krupa Shah, Adv. (virtually appeared)For Respondent: Shri Pravin Salunkhe, Sr.DR
Section 250Section 253(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER SanjayKumar Mahadeo Patil, Flat No.502, A Wing, Shivparvati CHS Ltd., RSA 54, MHADA Layout, Mahavir Nagar, Kandivali (W), Mumbai – 400067 ............... Appellant PAN: ADLPP0237C v/s Income Tax Officer, Ward - 42(3)(3), Kautilya Bhavan, G-Block, ……………… Respondent Bandra Kurla Complex, Mumbai – 400051 Assessee by : Ms. Krupa Shah, Adv. (virtually appeared) Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 29/01/2026 Date of Order - 30/01/2026 O R…

Janardan Namdev Gawali, Ambarnath vs. ITO Ward2(2) Kalyan, Kalyan

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

ITA 8245/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Jan 2026AY 2011-12

Bench: Shri Sandeep Singh Karhailshri Girish Agrawaljanardan Namdev Gawali Palegaon, Anandnagar, Ambarnath Thane, Kalyan - Dombivali Maharashtra - 421502 ............... Appellant Pan: Apgpg9048B V/S Income Tax Officer, Ward-2(2), J-63/12 Addl., Murbad Rani Mansion ……………… Respondent Industrial Area Midc, 2Nd Floor Murbad Road Kalyan, Kalyan – Dombivali Maharashtra – 421301 Assessee By : Ms. Mamta Watwani Revenue By : Shri Pravin Salunkhe, Sr.Dr

For Appellant: Ms. Mamta WatwaniFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Janardan Namdev Gawali Palegaon, Anandnagar, Ambarnath Thane, Kalyan - Dombivali Maharashtra - 421502 ............... Appellant PAN: APGPG9048B v/s Income Tax Officer, Ward-2(2), J-63/12 Addl., Murbad Rani Mansion ……………… Respondent Industrial Area MIDC, 2nd Floor Murbad Road Kalyan, Kalyan – Dombivali Maharashtra – 421301 Assessee by : Ms. Mamta Watwani Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 28/01/2026 Date of Order - 30/01/2026 O R D E R PER…

Samudra Commotrade (P) Ltd., Kolkata vs. A.O, NFAC, New Delhi, Delhi

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

ITA 1057/KOL/2023[2009-10]Status: DisposedITAT Kolkata15 Jan 2026AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144BSection 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1057/KOL/2023 Assessment Year: 2009-10 Samudra Commotrade (P) Ltd. A.O., NFAC, New Delhi Vs. (Appellant) (Respondent) PAN: AAMCS2512G Appearances: Assessee represented by : Miraj D. Shah, Ld. AR. Department represented by : Praveen Kishore, CIT (DR). Date of concluding the hearing : 29-October-2025 Date of pronouncing the order : 15-January-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commission…

Sanjay Narendra Bansal, Mumbai vs. Deputy Commissioner of Income Tax 8(2)(1), Mumbai

ITA 7123/MUM/2025[2014-15]Status: DisposedITAT Mumbai12 Jan 2026AY 2014-15

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

Section 143(3)Section 234ASection 250

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7123/Mum/2025 (Assessment Year: 2014-15) Sanjay Narendra Bansal, DCIT-8(2)(1), 515, The Sumiit Business Bay, Aayakar Bhavan, M.K. Road, A.K. Road, Prakash Wadi, Vs. Mumbai-400020. Andheri(E), Mumbai - 400080 PAN: AACPB6225A Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : : Shri K. Gopal & Shri Akhilesh Assessee by Deshmukh, AR : Shri Sanjay Bhagat, Sr. DR Revenue by Date of Hearing 07.01.2026 : Date of Pronouncement : 12.01.2026 O R D E R Per A…

Sangeeta Motilal Shahani, Mumbai vs. ITO 27(3)(1), Vashi Navi Mumbai

ITA 7078/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Jan 2026AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Jayant Bhatt, ARFor Respondent: Shri Asnkit Tiwari, Sr. AR
Section 143(1)Section 143(3)Section 68

…# आयकर अपीलीय अिधकरण Ɋाय पीठ मुंबई मŐ। ### IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI ## BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7078/Mum/2025 (Assessment Year: 2013-14) | Sangeeta Motilal Shahani,<br>72B, Sindhi Society, Chambur,<br>Mumbai - 400071<br>PAN: ABDPS6218C | Vs. | ITO 27(3)(1),<br>Vashi Railway Station,<br>Navi Mumbai-400703. | |--------------------------------------------------------------------------------------------------|-----|----------------------------------------------------------------| | Assessee -अपीलाथŎ / Appellant…

Raj Kumar Singh, Patna vs. ITO, Ward-6(4), Patna

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

ITA 341/PAT/2025[2016-17]Status: DisposedITAT Patna30 Dec 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 341/PAT/2025 Assessment Year: 2016-17 Raj Kumar Singh ITO, Ward-6(4), Patna Vs. (Appellant) (Respondent) PAN: CQAPS5076G Appearances: Assessee represented by : None. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 15-October-2025 Date of pronouncing the order : 30- December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)…

Gita Sharma, Durgapur vs. I.T.O., Ward - 2(4), Durgapur

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

ITA 2267/KOL/2025[2017-2018]Status: DisposedITAT Kolkata30 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2267/KOL/2025 Assessment Year: 2017-18 Gita Sharma I.T.O., Ward-2(4), Durgapur Vs. (Appellant) (Respondent) PAN: DYKPS5528G Appearances: Assessee represented by : None. Department represented by : Pankaj Pandey, Addl. CIT, Sr. DR. Date of concluding the hearing : 09-December-2025 Date of pronouncing the order : 30-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Ta…

Vasant Ganesh Marathe, Mumbai vs. ITO Ward 19(2)(2), Mumbai

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

ITA 5796/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Dec 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryvasant Ganesh Marathe Ito Ward 19(2)(2) Room No. 70, Moiddin Chawl, Kautilya Bhavan Kalina Village, Santacruz East Vs. Bandra East Mumbai-400 057. Mumbai-400 051. Pan : Ajnpm5644C Appellant Respondent Assessee By : Shri Suresh Otwani, Ld. Ar Revenue By : Shri Praveen K. Srivastav, Ld. Dr Date Of Hearing : 20/11/2025 Date Of Pronouncement : 30/12/2025 O R D E R Per Narender Kumar Choudhry (Jm) :-

For Appellant: Shri Suresh Otwani, Ld. ARFor Respondent: Shri Praveen K. Srivastav
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri Narender Kumar Choudhry, Judicial Member Vasant Ganesh Marathe ITO Ward 19(2)(2) Room No. 70, Moiddin Chawl, Kautilya Bhavan Kalina Village, Santacruz East Vs. Bandra East Mumbai-400 057. Mumbai-400 051. PAN : AJNPM5644C Appellant Respondent Assessee by : Shri Suresh Otwani, Ld. AR Revenue by : Shri Praveen K. Srivastav, Ld. DR Date of Hearing : 20/11/2025 Date of pronouncement : 30/12/2025 O R D E R Per Narender Kumar Choudhry (JM) :- This appeal has been preferred by the assessee against the order dated 5.8.2025 impugned herein pass…

Mr. Girish Kisandas Mehta, Pune vs. ITO Ward 9 (3), Pune

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

ITA 1259/PUN/2025[2018-19]Status: DisposedITAT Pune29 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1259/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Mr. Girish Kisandas Mehta, Vs. Ito, Ward-9(3), Pune. Mehta Niwas Bhairavnath Nagar, Kusgaon, Lonavala, Maval, Pune- 410401. Pan : Akepm3983A Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By Smt. N. C. Shilpa : Date Of Hearing : 17.11.2025 Date Of Pronouncement : 29.12.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.03.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held That The Assessment Proceedings Initiated U/S 147 Of The Act Are Invalid Since The Requisite Approval/Sanction U/S 151(Ii) Of The Act Is Not Taken. Accordingly, The Assessment Proceedings So Initiated Be Kindly Annulled & Appellant Be Granted Just & Proper Relief In This Respect.

For Appellant: Shri Bhuvanesh Kankani
Section 139Section 147Section 148Section 151Section 2(14)Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1259/PUN/2025 िनधा"रण वष" / Assessment Year : 2018-19 Mr. Girish Kisandas Mehta, Vs. ITO, Ward-9(3), Pune. Mehta Niwas Bhairavnath Nagar, Kusgaon, Lonavala, Maval, Pune- 410401. PAN : AKEPM3983A Appellant Respondent Assessee by : Shri Bhuvanesh Kankani Revenue by Smt. N. C. Shilpa : Date of hearing : 17.11.2025 Date of pronouncement : 29.12.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 17.0…

Rajib Dutta Gupta, Kolkata vs. I.T.O., Ward - 62(4), Kolkata

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

ITA 2078/KOL/2025[2017-2018]Status: DisposedITAT Kolkata29 Dec 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 2078/KOL/2025 Assessment Year: 2017-18 Rajib Dutta Gupta I.T.O., Ward-62(4), Kolkata Vs. (Appellant) (Respondent) PAN: ADLPD4775B Appearances: Assessee represented by : None. Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR. Date of concluding the hearing : 11-November-2025 Date of pronouncing the order : 29-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of In…

Smt. Sneha Brahma, Legal Representative of Late Shyamal Kumar Brahma, Raiganj vs. ITO, Ward 2(4), Raiganj

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

ITA 1085/KOL/2025[2013-2014]Status: DisposedITAT Kolkata29 Dec 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144BSection 147Section 148Section 246ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1085/KOL/2025 Assessment Year: 2013-14 Smt. Sneha Brahma, ITO, Ward-2(4), Raiganj Legal Representative of Late Vs. Shyamal Kumar Brahma (Appellant) (Respondent) PAN: AGXPB5990M Appearances: Assessee represented by : S.R. Nag, C.A. Department represented by : Subhendu Datta, CIT-DR. Date of concluding the hearing : 11-November-2025 Date of pronouncing the order : 29-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is ag…

National Institute of Construction Management and Research, Mumbai vs. DCIT(Exemptions), Circle-2, Mumbai

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

ITA 5987/MUM/2025[2023-24]Status: DisposedITAT Mumbai09 Dec 2025AY 2023-24

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailnational Institute Of Construction Management & Research, Walchand Centre, Walchand Terraces, Tardeo Road, Ac Market ............... Appellant Mumbai – 400034 Pan : Aaatn1348J V/S Deputy Commissioner Of Income Tax (Exemptions), Circle - 2, ……………… Respondent Cumbala Hill, Telephone Exchange, Peddar Road, Mumbai - 400026

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 11(1)(a)Section 11(5)Section 143(3)Section 144B(1)(xii)Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 251(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER National Institute of Construction Management and Research, Walchand Centre, Walchand Terraces, Tardeo Road, AC Market ............... Appellant Mumbai – 400034 PAN : AAATN1348J v/s Deputy Commissioner of Income Tax (Exemptions), Circle - 2, ……………… Respondent Cumbala Hill, Telephone Exchange, Peddar Road, Mumbai - 400026 Assessee by : Shri V. Sridharan, Sr. Adv. Shri Ravi Sawan, Ms. Neha Sharma Ms. Prativa Agarwal Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Da…

Shankar, Patna vs. Income Tax Officer Ward- 6 (1), Patna

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

ITA 159/PAT/2025[2017-18]Status: DisposedITAT Patna02 Dec 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 159/PAT/2025 Assessment Year: 2017-18 Shankar ITO, Ward-6(1), Patna Vs. (Appellant) (Respondent) PAN: FQIPS9040D Appearances: Assessee represented by : N o n e Department represented by : Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 14-October-2025 Date of pronouncing the order : 03-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the ld. Commi…