Jodha Mal Kuthiala v. CIT

66 ITR 319High Court#26188 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 148Section 249(4)Section 250Section 139Section 142(1)Section 44ADSection 69ASection 249(2)

Issues it is cited on

section 249(2)section 249section 24commissioner (appeals)section 25section 148opportunity of being heardsection 250personsection 14indianfac

Judgments citing Jodha Mal Kuthiala v. CIT

SAVITA SANJAY MARGHADE,DURG, CHHATTISGARH vs. INCOME TAX OFFICER, BHILAI

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

ITA 849/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 849/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14) Savita Sanjay Marghade, Mig-658, Vs Income Tax Officer, Aaykar Bhavan, Padmanabhpur, Durg, Chhattisgarh. Opposite Geet Talkies, 491001 New Civic Centre, Sector 6 Bhilai Nagar, Chhattisgarh. 490006 Pan: Aktpm6715H (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2013-14 Filed By The Assessee Is Directed Against The Order Dated 17.10.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 148Section 249(3)Section 250

…ight of appeal of assessee is to the extent specified in the Act. The Act read with the above Notification F. No. S.O. 3296 (E), dated 25-9-2020 determines the nature, extent, scope and the limitations, if any, imposed thereon [R.B. Jodha Mal Kuthiala Vs. CIT 66 ITR 319 (Delhi)] and [State of Haryana Vs. Maruti Udyog Ltd. (2001) 124 STC 285(SC)]. The Act read with the above Notification F. No. S.O. 3296 (E), dated 25-9-2020 put specific restrictions and limitations on the scope and manner of exercise of the right of filing appeal and also limitations & powers of the Appellate Authorities. Considering the importan…

RAJAT KUMAR GUPTA, RAMANUJGANJ,BALRAMPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

In the result, both appeals of the assessee are allowed for statistical purposes as above

ITA 737/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Jan 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 736 & 737/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Rajat Kumar Gupta, V Income Tax Officer-1, Near Power House Road, S Kharsiya Marg, Tatapani, Ramanujganj, S.O., Near Ambika Petrol Pump, Surguja- 497220, C.G. Ambikapur-497335, C.G. Pan: Bpfpg5887N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee By : None राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23.12.2025 घोषणा की तारीख / Date Of : 05.01.2026 Pronouncement आदेश / O R D E R Per Bench: Since Facts, Grounds & Issues Involved Therein Are Common & Identical; Therefore, These Appeals Were Heard Together For Adjudication By This Common Order For The Sake Of Brevity & Convenience.

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142(1)Section 148Section 250Section 44ASection 69Section 69A

…of appeal of the assessee is to the extent specified by the Act. The Act read with the above Notification F. No. S.O. 3296 (E), dated 25-9- 2020 determines the nature, extent, scope and the limitations, if any, imposed thereon [R.B. Jodha Mal Kuthiala Vs. CIT 66 ITR 319 (Delhi)] and [State of Haryana Vs. Maruti Udyog Ltd. (2001) 124 STC 285(SC)]. The Act read with the above Notification F. No. S.O. 3296 (E), dated 25-9-2020 put specific restrictions and limitations on the scope and manner of exercise of the right of filing appeal and also limitations & powers of the Appellate Authorities. Considering the importan…

RAJAT KUMAR GUPTA, SURGUJA,AMBIKAPUR vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

In the result, both appeals of the assessee are allowed for statistical purposes as above

ITA 736/RPR/2025[2014-15]Status: DisposedITAT Raipur05 Jan 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 736 & 737/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Rajat Kumar Gupta, V Income Tax Officer-1, Near Power House Road, S Kharsiya Marg, Tatapani, Ramanujganj, S.O., Near Ambika Petrol Pump, Surguja- 497220, C.G. Ambikapur-497335, C.G. Pan: Bpfpg5887N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee By : None राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 23.12.2025 घोषणा की तारीख / Date Of : 05.01.2026 Pronouncement आदेश / O R D E R Per Bench: Since Facts, Grounds & Issues Involved Therein Are Common & Identical; Therefore, These Appeals Were Heard Together For Adjudication By This Common Order For The Sake Of Brevity & Convenience.

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142(1)Section 148Section 250Section 44ASection 69Section 69A

…of appeal of the assessee is to the extent specified by the Act. The Act read with the above Notification F. No. S.O. 3296 (E), dated 25-9- 2020 determines the nature, extent, scope and the limitations, if any, imposed thereon [R.B. Jodha Mal Kuthiala Vs. CIT 66 ITR 319 (Delhi)] and [State of Haryana Vs. Maruti Udyog Ltd. (2001) 124 STC 285(SC)]. The Act read with the above Notification F. No. S.O. 3296 (E), dated 25-9-2020 put specific restrictions and limitations on the scope and manner of exercise of the right of filing appeal and also limitations & powers of the Appellate Authorities. Considering the importan…