Infracon Pvt. Ltd. v. PCIT

171 Taxmann.com 92High Court2025#4624 most cited

What is Infracon Pvt. Ltd. v. PCIT authority for?

The Income Tax Appellate Tribunal (ITAT) lacks jurisdiction to decide a ground of appeal that was not considered by the first appellate authority (CIT(A)). The ITAT cannot adjudicate an issue that has not passed through the first appeal stage.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Divine Infracon Pvt Ltd v PCIT · ITAT jurisdiction · second appeal · first appeal · CIT(A) order · adjudication of grounds · Section 250(6) · Section 251

Sections most often in play

Section 147Section 250Section 148Section 144BSection 69ASection 153CSection 143(3)Section 144

Issues it is cited on

section 151asection 253(1)first appealreasonable causesection 250(6)section 144bsection 251unexplained moneyreassessment proceedingssection 153csection 69aspeaking order

Judgments citing Infracon Pvt. Ltd. v. PCIT

M/S Jinabakul Forge Pvt Ltd, B K Kangrali Industrial Area vs. Deputy Commissioner of Income Tax Circle, 1, Belgaum

The appeal is partly allowed for statistical purpose

ITA 310/PAN/2024[2020-21]Status: DisposedITAT Panaji14 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Siddesh Gaddi [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(3)Section 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No: 310/PAN/2024 Assessment Year : 2020-21 M/s Jinabakul Forge Pvt. Ltd. Plot No.-11, BK Kangrali Industrial Area, Aluminium Factory, S.O. Belgaum-590010. PAN : AAACJ4718K . . . . . . . Appellant V/s Dy. Commissioner of Income Tax, Circle-1, Belgaum . . . . . . . Respondent Appearances Assessee by: Mr Siddesh Gaddi [‘Ld. AR’] Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 13/08/2025 Date of Pronouncement : 14/08/2025 ORDER PER G…

Bardc Bank, Bhatkal vs. National Faceless Assessment Centre, Delhi

The appeal is allowed for statistical purposes

ITA 295/PAN/2024[2014-15]Status: DisposedITAT Panaji14 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2014-15 Bardc Bank Bhatkal Next To Bsnl Tower, Bhatkal, Uttara Kannada. Pan:Aaaap1731G . . . . . . . Appellant

For Appellant: Mr Ravish Rao [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(1)Section 143(3)Section 144Section 147Section 148Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2014-15 BARDC Bank Bhatkal Next to BSNL Tower, Bhatkal, Uttara Kannada. PAN:AAAAP1731G . . . . . . . Appellant V/s National Faceless eAsstt. Centre, Delhi. . . . . . . . Respondent Appearances Assessee by : Mr Ravish Rao [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 13/08/2025 Date of Pronouncement : 14/08/2025 ORDER PER G. D. PADMAHSHALI, AM; Instant appeal is filed by the assessee against the DIN…

The Gokak & Mudalagi Taluka Primary Teachers Co Op Credit Society Ltd, Gokak vs. Income Tax Officer, Gokak

ITA 33/PAN/2025[2018-19]Status: DisposedITAT Panaji23 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 033/Pan/2025 Assessment Year : 2018-19 The Gokak & Mudalagi Taluka Primary Teachers Co-Op. Society, Ltd. Opp. Jss College, Falls Road, Gokak, Dist. Belagavi.-591307 Pan : Aaaat4120D . . . . . . . Appellant V/S The Income Tax Officer, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Sateesh Nadagauda [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 15/07/2025 Date Of Pronouncement : 23/07/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1071086412(1) Dt. 11/12/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 31/03/2021 Passed U/S 143(3) Of The Act By National Faceless E-Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 250Section 80ASection 80P(2)(a)Section 80P(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 033/PAN/2025 Assessment Year : 2018-19 The Gokak & Mudalagi Taluka Primary Teachers Co-op. Society, Ltd. Opp. JSS College, Falls Road, Gokak, Dist. Belagavi.-591307 PAN : AAAAT4120D . . . . . . . Appellant V/s The Income Tax Officer, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee by : Mr Sateesh Nadagauda [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 15/07/2025 Date of Pronouncement : 23/07/2…

Mahendra Purushottam Naik Gaunekar, Panaji vs. Income Tax Officer, Panaji

Accordingly. The ground thus stands allowed

ITA 12/PAN/2024[2016-17]Status: DisposedITAT Panaji01 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Rahul Sarda [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 143(2)Section 147Section 148Section 250Section 253(1)Section 50CSection 50C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No: 012/PAN/2024 Assessment Year : 2016-17 Mahendra Purushottam Naik Gaunekar Shivoham, Ribeiro Enclave, Behind ITI, Altinho, Panaji, Goa. PAN : ABDPN5971F . . . . . . . Appellant V/s The Income Tax Officer, Ward-1(3), Panaji, Goa . . . . . . . Respondent Appearances Assessee by: Mr Rahul Sarda [‘Ld. AR’] Revenue by: Mr Capt. Pradeep Arya [‘Ld. DR’] Date of conclusive Hearing: 25/06/2025 Date of Pronouncement : 02/07/2025 ORDER PER G. D. PADMAHSHALI;…

Maga Ram Choudhary, Pilerne vs. Income Tax Officer, Panaji

The appeal is ALLOWED for statistical purposes

ITA 4/PAN/2025[2012-13]Status: DisposedITAT Panaji20 Mar 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Maga Ram Choudhary 6-1, M/S Magan Mistry, Opp. Vasudev Marble, Pilerna Industrial Estate, Goa Pan:Afzpc2295M . . . . . . . Appellant V/S Income Tax Officer, Ward-2(3), Panaji. . . . . . . . Respondent

For Appellant: Mr S J Kamat [‘Ld. AR’]For Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 133(6)Section 139Section 142(1)Section 143(2)Section 144Section 148Section 250Section 251(1)Section 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 : 2012-13 Maga Ram Choudhary 6-1, M/s Magan Mistry, Opp. Vasudev Marble, Pilerna Industrial Estate, Goa PAN:AFZPC2295M . . . . . . . Appellant V/s Income Tax Officer, Ward-2(3), Panaji. . . . . . . . Respondent Appearances Assessee by : Mr S J Kamat [‘Ld. AR’] Revenue by : Mr Ravindra Hattalli [‘Ld. DR’] Date of conclusive Hearing : 19/03/2025 Date of Pronouncement : 20/03/2025 ORDER PER G. D. PADMAHSHALI, AM; This appeal is arisen out…