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)

Alok Kumar, Madhepura vs. ITO Ward 3(5), Saharsa

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

ITA 467/PAT/2024[2012-13]Status: DisposedITAT Patna19 Nov 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraalok Kumar, Ito Ward-3(5), S/O Sri Dasrath Mehata, Saharsha Village- Ganeshpur, M.S. Vs Yogiraj, Purani Madhepura, Dist- Madhepura – 852116 (Bihar) (Pan: Bpkpk1186D) (Appellant) (Respondent) Present For: Appellant By : K.P. Jalan, Ar Respondent By : Ashwani Kr. Singal, Jcit Date Of Hearing : 16.10.2025 Date Of Pronouncement : 19.11.2025 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld. Cit(A) Dated 14.05.2024. 2 Alok Kumar, Ay: 2012-13 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: K.P. Jalan, ARFor Respondent: Ashwani Kr. Singal, JCIT
Section 147Section 148Section 2Section 292BSection 54F

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Alok Kumar, ITO Ward-3(5), S/o Sri Dasrath Mehata, Saharsha Village- Ganeshpur, M.S. Vs Yogiraj, Purani Madhepura, Dist- Madhepura – 852116 (Bihar) (PAN: BPKPK1186D) (Appellant) (Respondent) Present for: Appellant by : K.P. Jalan, AR Respondent by : Ashwani Kr. Singal, JCIT Date of Hearing : 16.10.2025 Date of Pronouncement : 19.11…

Kripa Shanker, Patna vs. Income Tax Officer, Ward 4(1), Patna

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

ITA 117/PAT/2025[2014-15]Status: DisposedITAT Patna12 Nov 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 148Section 250Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘SMC’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 117/PAT/2025 Assessment Year: 2014-15 Kripa Shanker Income Tax Officer, Ward- Vs. 4(1), Patna (Appellant) (Respondent) PAN: AWQPS3847R Appearances: Assessee represented by : Sudeep Sinha, Adv. Department represented by : Himanshu Kumar, JCIT. Date of concluding the hearing : 17-September-2025 Date of pronouncing the order : 12-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of…

Sarang Dealcom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

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

ITA 1230/KOL/2025[2015-2016]Status: DisposedITAT Kolkata29 Oct 2025AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1230/KOL/2025 Assessment Year: 2015-16 Sarang Dealcom Pvt. Ltd. I.T.O., Ward-4(3), Kolkata Vs. (Appellant) (Respondent) PAN: AAPCS1410C Appearances: Assessee represented by : Ashok Barnwal, AR. Department represented by : Madhumita Das, Addl. CIT. Date of concluding the hearing : 07-August-2025 Date of pronouncing the order : 29-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissione…

Prakash Gupta, Gopalganj vs. The Income Tax Officer, Ward- 2 (4), Siwan

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

ITA 206/PAT/2025[2017-18]Status: DisposedITAT Patna10 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 206/PAT/2025 Assessment Year: 2017-18 Prakash Gupta ITO, Ward-2(4), Siwan Vs. (Appellant) (Respondent) PAN: BKRPG7108R Appearances: Assessee represented by : None. Department represented by : Rajat Datta, CIT(DR). Date of concluding the hearing : 16-September-2025 Date of pronouncing the order : 10-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Addl/JCIT(A)-1, Chandigarh [her…

Geetanjali Exports, Mumbai vs. 24(1)(1), Mumbai

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

ITA 3283/MUM/2024[2000-01]Status: DisposedITAT Mumbai08 Oct 2025AY 2000-01

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankargeetanjali Exports., 103, Madhupuri Shopping Centre, Vallabhbhai Road, Vile Parle West, Mumbai - 400056 ............... Appellant Pan: Aaafg3712D

For Appellant: NoneFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Geetanjali Exports., 103, Madhupuri Shopping Centre, Vallabhbhai Road, Vile Parle West, Mumbai - 400056 ............... Appellant PAN: AAAFG3712D v/s Income Tax Officer – 24(1)(1), ……………… Respondent Mumbai Assessee by : None Revenue by : Shri Swapnil Choudhary, Sr. DR Date of Hearing – 06/10/2025 Date of Order - 08/10/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal challenging the impugned order dated 24/01/2023, passed und…

Zaimur Rahman, East Champaran vs. Income Tax Department, NFAC, Delhi

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

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 321/PAT/2025 Assessment Year: 2015-16 Zaimur Rahman Income Tax Department, Vs. NFAC, Delhi (Appellant) (Respondent) PAN: ARNPR9543H Appearances: Assessee represented by : Abhi Sarkar, Adv. Department represented by : Rajat Datta, CIT(DR). Date of concluding the hearing : 16-September-2025 Date of pronouncing the order : 07-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commis…

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita ACIT, Central Circle-1, Vs. Guwahati (Appellant) (Respondent) PAN: AEJPK6947H Appearances: Assessee represented by : S.P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 02-July-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the…

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita ACIT, Central Circle-1, Vs. Guwahati (Appellant) (Respondent) PAN: AEJPK6947H Appearances: Assessee represented by : S.P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 02-July-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the…

Saroj Devi, Patna vs. ITO, Ward- 6 (4), Patna

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

ITA 242/PAT/2025[2016-17]Status: DisposedITAT Patna29 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 242/PAT/2025 Assessment Year: 2016-17 Saroj Devi ITO, Ward-6(4), Patna Vs. (Appellant) (Respondent) PAN: CRGPD0577E Appearances: Assessee represented by : Vishal Kr., Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 10-September-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of…

Diamond Tradecom Private Ltd., Maharashtra vs. National Faceless Appeal Centre (NFAC), Delhi

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

ITA 1389/KOL/2023[2009-10]Status: DisposedITAT Kolkata29 Sept 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1389/KOL/2023 Assessment Year: 2009-10 Diamond Tradecom Private Ltd. National Faceless Appeal Centre (NFAC), Delhi Vs. (Appellant) (Respondent) PAN: AACCD8131A Appearances: Assessee represented by : None. Department represented by : Praveen Kishore, CIT (DR). Date of concluding the hearing : 14-August-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of t…

Srinivasarao Ganta, Visakhapatnam vs. Income Tax Officer, Visakhapatnam

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

ITA 388/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam19 Sept 2025AY 2020-21

Bench: Shri S Balakrishnan, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Bleआयकर अपील सं./I.T.A. No. 388/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2020-21) Srinivasarao Ganta V. Income Tax Officer Visakhaptnam-520002 11 Plot 100, Sector – 3 Andhra Pradesh Visakhapatnam Urban Mvp Colony So Visakhapatnam – 530017 Andhra Pradesh [Pan: Adypg4435G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10(1)Section 143(3)Section 250Section 250(6)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री एस बालाकृष्णन, लेखा सदस्य एिं श्री संदीप धसंह करहैल, न्याधयक सदस्य के समक्ष BEFORE SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 388/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2020-21) Srinivasarao Ganta v. Income Tax Officer Visakhaptnam-520002 11 Plot 100, Sector – 3 Andhra Pradesh Visakhapatnam Urban MVP Colony SO Visakhapatnam – 530017 Andhra Pradesh [PAN: ADYPG4435G] (अपीलार्थी/ Appellant) (प्रत्यर…

Rajesh Kumar, Patna vs. ITO, Ward- 3 (2), Gaya

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

ITA 171/PAT/2025[2018-19]Status: DisposedITAT Patna18 Sept 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 147Section 234ASection 250Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 171/PAT/2025 Assessment Year: 2018-19 Rajesh Kumar ITO, Ward-3(2), Gaya Vs. (Appellant) (Respondent) PAN: BIQPK5133D Appearances: Assessee represented by : Rakesh Kumar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 21-July-2025 Date of pronouncing the order : 18-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Inc…

Shri Nityanand Pandey, Hooghly vs. I.T.O., Ward - 23(1), Hooghly

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

ITA 2067/KOL/2024[2013-2014]Status: DisposedITAT Kolkata18 Sept 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 148Section 148(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2067/KOL/2024 Assessment Year: 2013-14 Shri Nityanand Pandey I.T.O., Ward - 23(1), Hooghly Vs. (Appellant) (Respondent) PAN: BDTPP2491R Appearances: Assessee represented by : Soumitra Choudhury, Advocate. Department represented by : Bonnie Debbarma, Addl. CIT, Sr. DR. Date of concluding the hearing : 21-July-2025 Date of pronouncing the order : 18-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the ord…

I.Y. Construction, Mumbai vs. ITO-17(2)(1), Mumbai

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

ITA 732/MUM/2025[2010-2011]Status: DisposedITAT Mumbai11 Sept 2025AY 2010-2011

Bench: Shri Amit Shukla & Shri. Arun Khodpiaआयकर अपील सं./Ita No. 732/Mum/2025 (निर्धारण वर्ा / Assessment Year: 2010-11) I. Y. Constructions, V/S. Income Tax Officer Ward बिधम First Floor, Room No. 13, 17(2)(1) Shirin Mansion, Kautilya Bhavan, Bkc 14, Kolsa Cross Lane, Mumbai, Maharashtra, Pydhonie, Mumbai - 400051 400003 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No: Aaafi0442G Appellant/अपीलधथी .. Respondent/प्रनिवधदी Assessee By: Shri Prashant Ghumare Revenue By: Shri. R A Dayani, (Cit Dr) Date Of Hearing 09.09.2025 Date Of Pronouncement 11.09.2025 आदेश / O R D E R Per Arun Khodpia, Am:- This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax Appeal, Addl/Jcit (A)-4 Bengaluru, (In Short “Ld Addl/Jcit(A)’) Dated 27.11.2024 For The Assessment Year 2010-11, Which In Turn Arises From The Order U/S. 143(3) R.W.S. 153A Of The Income-Tax Act (In Short ‘The Act’) Dated 30.12.2016 Passed By Ito, W-17(2)(1) (In Short ‘Ld. Ao’).

For Appellant: Shri Prashant GhumareFor Respondent: Shri. R A Dayani, (CIT DR)
Section 132Section 143(3)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI. ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 732/MUM/2025 (निर्धारण वर्ा / Assessment Year: 2010-11) I. Y. Constructions, v/s. Income Tax Officer Ward बिधम First Floor, Room No. 13, 17(2)(1) Shirin Mansion, Kautilya Bhavan, BKC 14, Kolsa Cross Lane, Mumbai, Maharashtra, Pydhonie, Mumbai - 400051 400003 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No: AAAFI0442G Appellant/अपीलधथी .. Respondent/प्रनिवधदी Assessee by: Shri Prashant Ghumare Revenue by: Shri. R A Dayani, (CIT DR) Date of Hearing 09.09.2025 Date of…

Priti Prajyot Potphode, Palghar vs. Income Tax Officer Ward 3, Palghar

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

ITA 4058/MUM/2025[2014-2015]Status: DisposedITAT Mumbai10 Sept 2025AY 2014-2015

Bench: Shri Amit Shukla & Shri. Arun Khodpiaआयकर अपील सं./Ita No. 4058/Mum/2025 (निर्धारण वर्ा / Assessment Year: 2014-15) Priti Prajyot Potphode V/S. Income Tax Officer Umber Pada Wadare, बिधम Ward 3 Safale, Palghar 401102 Amba Wadi, Palghar, Maharashtra, Thane 401404 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No: Ajhpm9841M Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee By: Shri Tanmay Phadke-Advocate रधजस्व की ओर से /Revenue By: Shri. Virabhadra Mahajan, (Sr Dr) सुिवधई की िधरीख / Date Of Hearing 09.09.2025 घोर्णध की िधरीख/Date Of Pronouncement 10.09.2025 आदेश / O R D E R Per Arun Khodpia, Am:- This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 26.08.2024 For The Assessment Year 2014-15, Which In Turn Arises From The Order U/S. 143(3) Of The Income-Tax Act Passed By Assessing Officer, Nfac, Delhi, Dated 26.03.2021. 2. The Grounds Of Appeal Raised By The Assessee Are Extracted As Under: “1. On The Facts & Circumstances Of The Case & In Law, The National Faceless Appeal Centre/Commissioner Of Income Tax (Appeals) ["The Learned Commissioner (Appeals)] Erred In Deciding The Appeal Ex-Parte In Violation Of The Principle Of Natural Justice. Thus, The Order Dated 26.08.2024 May Be Set Aside & The Matter May Be Restored Back To The File Of The Learned Commissioner (Appeals).

For Appellant: Shri Tanmay Phadke-AdvocateFor Respondent: Shri. Virabhadra Mahajan, (SR
Section 133(6)Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI. ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 4058/MUM/2025 (निर्धारण वर्ा / Assessment Year: 2014-15) Priti Prajyot Potphode v/s. Income Tax Officer Umber pada Wadare, बिधम Ward 3 Safale, Palghar 401102 Amba Wadi, Palghar, Maharashtra, Thane 401404 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No: AJHPM9841M Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee by: Shri Tanmay Phadke-Advocate रधजस्व की ओर से /Revenue by: Shri. Virabhadra Mahajan, (SR DR) सुिवधई की िधरीख / Date of Hearing 09.09…

Jai Matadi Enterprise, Murshidabad vs. ITO, Ward 42(1), Murshidabad

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

ITA 1356/KOL/2025[2021-2022]Status: DisposedITAT Kolkata08 Sept 2025AY 2021-2022

Bench: Shri George Mathan & Shri Rakesh Mishra

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

…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.: 1356/KOL/2025 Assessment Year: 2021-22 Jai Matadi Enterprise ITO, Ward-42(1), Murshidabad Vs. (Appellant) (Respondent) PAN: AAOFJ0988L Appearances: Assessee represented by : Siddharth Agarwal, Advocate. Department represented by : Somnath Das Biswas, Sr. DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of th…

India Construction, Diamond Harbour vs. ITO, Ward - 25(1), Kolkata

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

ITA 2592/KOL/2024[2018-19]Status: DisposedITAT Kolkata21 Aug 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2592/KOL/2024 Assessment Year: 2018-19 India Construction ITO, Ward-25(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABFI8650D Appearances: Assessee represented by : None. Department represented by : Bonnie Debbarma, Addl. CIT, Sr. DR. Date of concluding the hearing : 22-July-2025 Date of pronouncing the order : 21-August-2025 ORDER PER…

Pallishri Samabaya Krishi Unanyan Samity Limited, Coochbehar vs. I.T.O., Ward 2.1, Coochbehar

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

ITA 476/KOL/2025[2018-2019]Status: DisposedITAT Kolkata08 Aug 2025AY 2018-2019

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 147Section 250Section 69A

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 476/KOL/2025 Assessment Year: 2018-19 Pallishri Samabaya Unanyan I.T.O., Ward-2(1), Samity Limited Vs. Coochbehar (Appellant) (Respondent) PAN: AAFAP2536C Appearances: Assessee represented by : Sujit Basu and Rajib Mukhaarjee, AR. Department represented by : S.B. Chakraborty, Addl. CIT, Sr. DR. Date of concluding the heari…

Amit Prabhunath Jaiswal, Nerul West vs. ITO Ward 28(1)(1), Navi Mumbai

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

ITA 2284/MUM/2025[2013-2014]Status: HeardITAT Mumbai04 Aug 2025AY 2013-2014

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailamit Prabhunath Jaiswal, Jaiswal Niwas, Plot No.253 Sector-6, Darshan Darbar Marg, Nerul (W), Navi Mumbai - 400706 ............... Appellant Pan : Aibpj1635K V/S Income Tax Officer, Ward – 28(1)(1) ……………… Respondent Aaykar Bhavan Income Tax Office, Tower No.6, Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai-400703 Assessee By : Shri Harshit Kabra, Ca (Virtually Present) Revenue By : Shri Aditya Rai, Sr.Dr

For Appellant: Shri Harshit Kabra, CA (virtually present)For Respondent: Shri Aditya Rai, Sr.DR
Section 147Section 148Section 151Section 153CSection 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Amit Prabhunath Jaiswal, Jaiswal Niwas, Plot No.253 Sector-6, Darshan Darbar Marg, Nerul (W), Navi Mumbai - 400706 ............... Appellant PAN : AIBPJ1635K v/s Income Tax Officer, Ward – 28(1)(1) ……………… Respondent Aaykar Bhavan Income Tax Office, Tower No.6, Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai-400703 Assessee by : Shri Harshit Kabra, CA (virtually present) Revenue by : Shri Aditya Rai, Sr.DR Date of Hearing – 30/07/2025 Date of Order - 04/…

Indira Vashdev Gandhi, Mumbai vs. ITO Ward 29(1)(5), Mumbai

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

ITA 3417/MUM/2025[2012-2013]Status: DisposedITAT Mumbai30 Jul 2025AY 2012-2013

Bench: Shri. Amit Shukla & Smt. Renu Jauhriआयकर अपील सं./Ita No.3417/Mum/2025 (निर्धारण वर्ा/Assessment Year :2012-13) Indira Vashdev Gandhi V/S. Income Tax Officer Ward 634, Raj Legacy, 2 Building बिधम 29(1)(5), Mumbai 1 Wing, Lbs Marg, Vikhroli Kautilya Bkc Bandra, West, Mumbai 400083 Mumbai 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Ajzpg7601H Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: None रधजस्व की ओर से /Revenue By: Mr. Virabhadra S. Mahajan, Sr. Dr सुिवधई की िधरीख / Date Of Hearing 14.07.2025 घोर्णध की िधरीख/Date Of Pronouncement 30.07.2025

For Appellant: NoneFor Respondent: Mr. Virabhadra S. Mahajan, SR
Section 148Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI. AMIT SHUKLA, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3417/MUM/2025 (निर्धारण वर्ा/Assessment Year :2012-13) Indira Vashdev Gandhi v/s. Income Tax Officer Ward 634, Raj Legacy, 2 Building बिधम 29(1)(5), Mumbai 1 Wing, LBS Marg, Vikhroli Kautilya BKC Bandra, West, Mumbai 400083 Mumbai 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AJZPG7601H Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee by: None रधजस्व की ओर से /Revenue by: Mr. Virabhadra S. Mahajan, SR. DR सुिवधई की िधरीख / Date of Hea…