How many judgments cite Hotel Sai Siddi (P) Ltd. v. DCIT?

14 judgments on BharatTax cite Hotel Sai Siddi (P) Ltd. v. DCIT (13 Taxmann.com 155), spanning 2019 to 2025.

Which sections of the Income Tax Act does Hotel Sai Siddi (P) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 249(4)(b), Section 147, Section 115BBE, Section 144, Section 144B, Section 148.

Hotel Sai Siddi (P) Ltd. v. DCIT

13 Taxmann.com 155Reported decision2011#7648 most cited

What is Hotel Sai Siddi (P) Ltd. v. DCIT authority for?

An assessee's appeal should be admitted if they incurred a loss and were therefore not liable to pay advance tax as required by section 249(4)(b). In such cases, the appeal should be decided on its merits by the CIT(A).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Hotel Sai Siddi P Ltd v DCIT · section 249(4)(b) · appeal admission · advance tax payment · loss incurred · no taxable income · CIT(A) jurisdiction

Sections most often in play

Section 249(4)(b)Section 147 Section 115BBE Section 144 Section 144B Section 148 Section 148A(b)Section 148A(d)

Issues it is cited on

section 249(4)(a)section 249(4)(b)section 249(4)section 249 advance tax section 24 section 69a opportunity of being heard section 144 section 25 nfac section 14

Judgments citing Hotel Sai Siddi (P) Ltd. v. DCIT

Abdulrehman Abdulhay Bhanapatel, Surat vs. Assessment Unit Income Tax Department, Ward 2(3)(1), Surat

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

ITA 20/SRT/2024[2014-15]Status: DisposedITAT Surat13 May 2025AY 2014-15

Bench: Shripawan Singhand Shri Bijayananda Prusethआयकरअपीलसं./Ita No.20/Srt/2024 Assessment Year: (2014-15) (Hybridhearing) Abdulrehman Abdulhay Bhanapatel, Vs. The Ito, 18, Tekari Street, Eklera Bhanodra, Ward-2(3)(1), Choryasi, Surat - 394230 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Blnpb7848C (Appellant) (Respondent)

Section 139(1)Section 147Section 156Section 249(4)(b)Section 250Section 50C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.20/SRT/2024 Assessment Year: (2014-15) (HybridHearing) Abdulrehman Abdulhay Bhanapatel, Vs. The ITO, 18, Tekari Street, Eklera Bhanodra, Ward-2(3)(1), Choryasi, Surat - 394230 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: BLNPB7848C (Appellant) (Respondent) Appellant by Shri Manish J. Shah, AR Respondent by ShriMukesh Jain, Sr. DR Date of Hearing 12/03/2025 Date of Pronouncement 13/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the a…

Mr Harilal Santhosh, Mumbai vs. Income Tax Officer Ward 33(1)(5), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed for

ITA 774/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Omkareshwar Chidaraआयकर अपील सं./Ita No. 774/Mum/2024 (Ay 2017-18) (Physical Court Hearing) Mr. Harilal Santhosh, 47/48, Kakad Kunj, Dwarkesh Park, Kandivali (West), Mumbai-400067. [Pan : Ajjps 0926 P] अपीलार्थी/Appellant Vs Income Tax Officer Ward- 33(1)(5), Room No. 915, 9Th Floor, Kautilya Bhawan, C-41 To C-43, G Block, Bandra Kurla Complex, Bandra East, Mumbai-400051. प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee By Sh. Bharat Gandhi, Ar राजस्व की ओर से / Revenue By Sh. Anil Gupta Sr Dr सुनवाई की तारीख/Date Of Hearing 27.02.2025 उद्घोषणा की तारीख/Date Of Pronouncement 27.02.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)"] Dated 03.01.2024 For

Section 115BSection 144Section 156Section 249(4)(b)Section 254(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'SMC' BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 774/Mum/2024 (AY 2017-18) (Physical court hearing) Mr. Harilal Santhosh, 47/48, Kakad Kunj, Dwarkesh Park, Kandivali (West), Mumbai-400067. [PAN : AJJPS 0926 P] अपीलार्थी/Appellant Vs Income Tax Officer Ward- 33(1)(5), Room No. 915, 9th Floor, Kautilya Bhawan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra East, Mumbai-400051. प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by Sh. Bharat Gandhi, AR राजस्व की ओर से / Revenue by Sh. Anil…

Vishwanath Singh Rathode, Hoshangabad vs. Income Tax Officer-1, Itarsi

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

ITA 142/JAB/2023[2017-18]Status: DisposedITAT Jabalpur09 Jan 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Vishwanath Singh Rathode V. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, Mp- 461111. Pan:Aezpr6401F (Appellant) (Respondent) Appellant By: Shri Abhijeet Shrivastava, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)

Section 144Section 249Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT Assessment Year: 2017-18 Vishwanath Singh Rathode v. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, MP- 461111. PAN:AEZPR6401F (Appellant) (Respondent) Appellant by: Shri Abhijeet Shrivastava, Adv. Respondent by: Shri Bharat Sheogankar, Sr. CIT(DR) Date of hearing: 08 01 2025 Date of pronouncement: 09 01 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against t…

Jaikaran Nagar, Ghaziabad vs. ITO Ward 2(1)(2), Ghaziabad

In the result, Appeal of the Assessee is partly allowed for

ITA 1457/DEL/2024[2015-16]Status: HeardITAT Delhi18 Oct 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 144Section 144oSection 147Section 148Section 148ASection 151A

…1 Jaikaran Nagar Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1457/Del/2024, A.Y.2015-16) Jaikaran Nagar ITO R-2, IInd floor, Raj Kunj, Ward 2(1)(2) Raj Nagar, Ghaziabad, Vs. Ghaziabad, Uttar Pradesh Uttar Pradesh, PAN : AMPPJ9782P (Appellant) (Respondent) Appellant by Sh. Akhilesh Kumar, Adv & Ms. Vandana Kothari, Adv Respondent by Shri Om Prakash, Sr.DR Date of Hearing 16/10/2024 Date of Pronouncement 18/10/2024 ORDER PER YOGESH KUMAR U.S., JM : This appeal is filed by the A…

Vikas Hooda, Vpo. Kiloi Khas vs. ITO, Ward- 5, Rohtak, (Haryana)

Appeal of the assessee is allowed for statistical purposes

ITA 3720/DEL/2023[2018-19]Status: HeardITAT Delhi15 Mar 2024AY 2018-19

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2018-19

Section 139Section 148ASection 2(1)Section 234BSection 249(4)Section 249(4)(b)Section 69A

…1 ITA 3720/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vikas Hooda S/o Sh. Mukhta Singh Hooda, Vs Income-tax Officer, Pana Medan, Near Government High School, Ward-5, Rohtak. VPO Kiloi, Rohtak-124401 PAN- AFMPH7022L APPELLANT RESPONDENT Sh. Navin Gupta, Adv. Assessee represented by Department represented by Sh. Amit Katoch, Sr. DR Date of hearing 14.03.2024 Date of pronouncement 15.03.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order…

Ranajitbhai Balvantbhai Patel, Olpad vs. ITO - Ward 2(2)(4), Majura Gate

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

ITA 646/SRT/2023[2017-18]Status: DisposedITAT Surat28 Nov 2023AY 2017-18

Bench: Shri Pawan Singh(Hybrid Hearing) Ranajitbhai Balvantbhai Patel, Vs. The Ito, At & Post Arthan, Tal: Olpad, Ward -2(2)(4), District – Surat, 394130. Surat. Pan : Bxjpp1448N Appellant Respondednt

Section 249(4)Section 254(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Hybrid hearing) Ranajitbhai Balvantbhai Patel, Vs. The ITO, At & Post Arthan, Tal: Olpad, Ward -2(2)(4), District – Surat, 394130. Surat. PAN : BXJPP1448N APPELLANT RESPONDEDNT Appellant by Ms. Chaitali Shah, CA Respondent by Shri Vinod Kumar, Sr. DR Date of institution 25/09/2023 Date of hearing 28/11/2023 Date of pronouncement 28/11/2023 Order Under Section 254(1) of Income tax Act PER PAWAN SINGH, JUDICIAL MEMEBR: 1. This appeal by assessee is directed against the order of Learned Commissioner of Income Tax (Ap…

Kapil Kumar S/O Dhanpal, Noida vs. ITO, Ward- 2(1), Noida

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

ITA 6483/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Apr 2019AY 2010-11

Bench: Sh. N. S. Sainiita No. 6483/Del/2018 : Asstt. Year : 2010-11 Kapil Kumar, Vs Income Tax Officer, S/O Sh. Dhanpal, D-19, Shatabdi Ward-2(1), Enclave, Sect.-49, Noida, Dadri Noida (Appellant) (Respondent) Pan No. Aofpk2642M Assessee By : Sh. Raghuraj Singh, Adv. Revenue By : Sh. S. L. Anuragi, Sr. Dr Date Of Hearing: 11.04.2019 Date Of Pronouncement:29.04.2019 Order This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals)-I, Noida Dated 28.06.2018. 2. At The Outset, The Ar Of The Assessee Submitted That The Appeal Of The Assessee Was Dismissed By The Cit(A) On The Ground That The Assessee Failed To Deposit Tax Of An Amount Equal To Amount Of Advance Tax As Stipulated Under Provisions Of Section 249(4)(B) Of The Income Tax Act, 1961 As The Assessee Had Not Filed Its Return Of Income For The Assessment Year Under Consideration.

For Appellant: Sh. Raghuraj Singh, AdvFor Respondent: Sh. S. L. Anuragi, Sr. DR

Section 249(4)Section 249(4)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. S. Saini, Accountant Member ITA No. 6483/Del/2018 : Asstt. Year : 2010-11 Kapil Kumar, Vs Income Tax Officer, S/o Sh. Dhanpal, D-19, Shatabdi Ward-2(1), Enclave, Sect.-49, Noida, Dadri Noida (APPELLANT) (RESPONDENT) PAN No. AOFPK2642M Assessee by : Sh. Raghuraj Singh, Adv. Revenue by : Sh. S. L. Anuragi, Sr. DR Date of Hearing: 11.04.2019 Date of Pronouncement:29.04.2019 ORDER This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-I, Noida dated 28.06.2018. 2. At the outset, the AR of the a…