National Thermal Power Co. Ltd. v. CIT

229 ITR 383Supreme Court of India1998#1 most cited

What is National Thermal Power Co. Ltd. v. CIT authority for?

An appellate authority can admit additional grounds of appeal, even if not raised before, if they are purely legal in nature and all relevant facts for their adjudication are already on record. These grounds can include challenging jurisdictional issues.

5,818

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

NTPC Limited v. CIT · 229 ITR 383 · additional grounds of appeal · admission of new grounds · purely legal grounds · jurisdictional issue · facts on record · Section 153D · Section 132 · appellate powers

Also reported as

157 CTR 249

Sections most often in play

Section 143(3)Section 148Section 147Section 153ASection 132Section 153DSection 143(2)Section 153C

Issues it is cited on

section 153dsection 158bsection 153bsection 158search assessmentsection 292section 119section 132asection 149non-application of mindsection 151chief commissioner

Judgments citing National Thermal Power Co. Ltd. v. CIT

ASST CIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…with law. In support of the admissibility of the additional ground, reliance was placed on the judgment of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT, reported I.T.A. No. 3680/Mum/2017 I.T.A. No. 3882/Mum/2017 in (1998) 229 ITR 383, wherein it has been held that the Tribunal has the jurisdiction to examine a question of law which arises from the facts as found by the authorities below and having a bearing on the tax liability of the assessee, even though such a question was not raised before the lower authorities. 25.3. Reliance was also placed on the decision of the Hon’b…

STATE BANK OF INDIA,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…with law. In support of the admissibility of the additional ground, reliance was placed on the judgment of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT, reported I.T.A. No. 3680/Mum/2017 I.T.A. No. 3882/Mum/2017 in (1998) 229 ITR 383, wherein it has been held that the Tribunal has the jurisdiction to examine a question of law which arises from the facts as found by the authorities below and having a bearing on the tax liability of the assessee, even though such a question was not raised before the lower authorities. 25.3. Reliance was also placed on the decision of the Hon’b…

SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

In the result, the appeal of the assessee in ITA No

ITA 585/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

Section 139Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 69A

…e additional grounds are legal in nature; go to the root of the matter; do not call for any new evidence; and can be decided on the basis of material already held on record. Therefore, in view of the decision in National Thermal Power Co. Ltd. Vs. CIT (1998) 229 ITR 383 (SC), these grounds are admissible. Ld. DR for revenue could not controvert these submissions of Ld. AR. Therefore, the additional grounds are admitted and taken for adjudication. 5. Since the additional grounds challenge the foundational point i.e. the legality of assessment framed by AO, we first proceed to adjudicate these grounds. 6. Ld.…

MAHENDER MERUGU,WARANGAL vs. ITO., WARD-1, MANCHIRIYAL

In the result, appeal of the Assessee is allowed

ITA 846/HYD/2025[2017-18]Status: DisposedITAT Hyderabad17 Apr 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.846/Hyd./2025 Assessment Year 2017-2018 Mahender Merugu, The Income Tax Officer, Bhupalapally. Vs. Ward-1, Mancherial. Pin – 506 169. Pin – 504 208. Pan Biupm3308Q Telangana (Appellant) (Respondent) For Assessee : Sri Mohd. Afzal, Advocate For Revenue : Sri Srinath Sadanala, Sr. Ar Date Of Hearing : 24.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order

For Appellant: Sri Mohd. Afzal, AdvocateFor Respondent: Sri Srinath Sadanala, Sr. AR
Section 147Section 148Section 148ASection 151Section 69A

…or adjudication of this legal issue raised by the assessee. In support of his contention, the learned Authorised Representative of the Assessee has relied upon the Judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. vs. CIT [1998] 229 ITR 383 (SC). 4. On the other hand, the learned DR has submitted that the physical copy of the notice issued u/sec.148 dated 31.03.2021 bears the signature of the Assessing Officer and 5 ITA.No.846/Hyd./2025 therefore, the notice cannot be challenged on this ground of no signature of the Income Tax Officer. As per the directions of the Bench the learned…

SUDHEER PARIMALA,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 758/HYD/2025[2015-16]Status: DisposedITAT Hyderabad17 Apr 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.758/Hyd./2025 Assessment Year 2015-2016 Sudheer Parimala, The Income Tax Officer, Hyderabad – 500 016. Vs. Ward-10(1), Hyderabad. Pan Ahppp7572E Pin - 500 004. Telangana (Appellant) (Respondent) For Assessee : Ca Kranthi Palivela & Ca Mrudulatha For Revenue : Dr. Sachin Kumar, Sr. Ar Date Of Hearing : 24.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order

For Appellant: CA Kranthi Palivela And CA MrudulathaFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 147Section 271(1)(c)Section 44ASection 69A

…Authorised Representative of the Assessee has submitted that the additional grounds raised by the assessee may be admitted for adjudication. He has relied upon the Judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. vs. CIT [1998] 229 ITR 383 (SC). 5. On the other hand, the learned DR has objected to the additional grounds raised by the assessee at this stage and submitted that the assessee has not raised this issue either before the Assessing Officer in response to the show cause notice issued u/sec.148A(b) of the Act nor before the learned CIT(A). 6 ITA.No.758/Hyd./2025 6. We have…

PREETI GUPTA, HYDERABAD vs. DCIT., CIRCLE - 9(1), I.T. TOWERS, HYDERABAD.

In the result, the appeal of the assessee in ITA No

ITA 1175/HYD/2025[2014-15]Status: DisposedITAT Hyderabad17 Apr 2026AY 2014-15

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1174 & 1175/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Smt. Preeti Gupta Vs. Dy. Cit Hyderabad Circle 9(1) Pan: Abmpm7172Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/04/2026 घोषणा की तारीख/Pronouncement: 17/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Madhukar Aves, Sr. AR
Section 111ASection 144BSection 147Section 148Section 151ASection 69A

…ening invalid and bad in law”. 4. The Learned Authorized Representative (“Ld. AR”) submitted that additional grounds so filed are admissible in view of judgment rendered by the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC). The Learned Departmental Representative (“Ld. DR”) also did not make any objection for admission of the additional grounds. The prayer for admission of additional grounds noted above which are not in memorandum of appeal are being admitted for adjudication in terms of Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963 owing to the f…

PREETI GUPTA,HYDERABAD vs. DCIT., CIRCLE - 9(1), I.T. TOWERS, HYDERABAD.

In the result, the appeal of the assessee in ITA No

ITA 1174/HYD/2025[2013-14]Status: DisposedITAT Hyderabad17 Apr 2026AY 2013-14

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1174 & 1175/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Smt. Preeti Gupta Vs. Dy. Cit Hyderabad Circle 9(1) Pan: Abmpm7172Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/04/2026 घोषणा की तारीख/Pronouncement: 17/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Madhukar Aves, Sr. AR
Section 111ASection 144BSection 147Section 148Section 151ASection 69A

…ening invalid and bad in law”. 4. The Learned Authorized Representative (“Ld. AR”) submitted that additional grounds so filed are admissible in view of judgment rendered by the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC). The Learned Departmental Representative (“Ld. DR”) also did not make any objection for admission of the additional grounds. The prayer for admission of additional grounds noted above which are not in memorandum of appeal are being admitted for adjudication in terms of Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963 owing to the f…

ACHAMPET SOLAR PRIVATE LTD. ,TELANGANA vs. ITO WARD-1(1), DELHI

In the result the appeal of the assessee is allowed

ITA 834/DEL/2022[2017--18]Status: DisposedITAT Delhi17 Apr 2026

Bench: Sh. Ramit Kochar & Sh. Sudhir Kumarassessment Year: 2017-18 Achampet Solar Private Ltd. Vs. Income Tax Officer, C/O Prasad & Prasad, Ward-1(1) Delhi Cas Room No. 380A, Cr Flat No. 301, Mj Towers, Building, New Delhi H.No. 8020698, Road No. 12, Banjara Hills, Hyderabad Telangana-500034 (Pan: Aanca8941N) (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(5)Section 92B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Achampet Solar Private Ltd. Vs. Income Tax Officer, C/o Prasad and Prasad, Ward-1(1) Delhi CAs Room No. 380A, CR Flat No. 301, MJ Towers, Building, New Delhi H.No. 8020698, Road No. 12, Banjara Hills, Hyderabad Telangana-500034 (PAN: AANCA8941N) (APPELLANT) (RESPONDENT) Appellant by Sh. Ravi Sharma, Adv. Sh. Kshitij Bansal, CA, Ms. Supriya Mehta, CA Respondent by Shri Abhishek Deval, Sr. DR Date of hearing: 12/03/2026 Date of Pronouncement:…

GHANPUR SOLAR PRIVATE LIMITED,NEW DELHI vs. ACIT, (OSD), DELHI

In the result the appeal of the assessee is allowed

ITA 2390/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Apr 2026AY 2017-18

Bench: Sh. Ramit Kochar, Accountant, Member & Sh. Sudhir Kumarassessment Year: 2017-18 Ghanpur Solar Private Vs. Acit(Osd) Delhi Limited C.R. Building, Prasad & Prasad, Ca,S I.P. Estate, New Delhi Flat No.301 M.J. Towers H- N0. 8-2-698 Road No.12 Banjara Hills Hyderabad Telangana Pan No. Aagcg1692R (Appellant) (Respondent)

Section 142(1)Section 143(3)Section 144CSection 144C(13)Section 92BSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, DELHI BEFORE SH. RAMIT KOCHAR, ACCOUNTANT, MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 GHANPUR SOLAR PRIVATE Vs. ACIT(OSD) Delhi LIMITED C.R. BUILDING, Prasad and Prasad, CA,s I.P. ESTATE, NEW DELHI Flat no.301 M.J. Towers H- N0. 8-2-698 Road No.12 Banjara Hills Hyderabad Telangana PAN No. AAGCG1692R (APPELLANT) (RESPONDENT) Appellant by Sh. Ravi Sharma, Adv. Sh. Kshitij Bansal, CA Ms. Supriya Mehta, CA Respondent by Sh. Abhishek Deval,Sr. DR Date of hearing: 12/03/2026 Date of Pronouncement: 17/04/2026 ORDER PER SUDHIR KUMAR…

RED FORT SHAHJAHAN PROPERTIES P.LTD,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed as indicated above

ITA 2008/DEL/2022[201-18]Status: DisposedITAT Delhi17 Apr 2026

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254

…to the very root of the matter and no investigation of new facts are required and therefore, the same may be admitted and disposed of. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT (229 ITR 383). 5. Heard rival submissions and perused the orders of the authorities below. On perusal of the additional ground No.1 and 2 of grounds of appeal we find that these grounds are purely legal grounds and going to the very validity of the assessment framed u/s.143(3) r.w.s.144C(13) of the Act and therefore, respectfully following the decision of the…

RED FORT SHAHJAHAN PROPERTIES P.LTD,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed as indicated above

ITA 2007/DEL/2022[2014-15]Status: DisposedITAT Delhi17 Apr 2026AY 2014-15

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254

…to the very root of the matter and no investigation of new facts are required and therefore, the same may be admitted and disposed of. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT (229 ITR 383). 5. Heard rival submissions and perused the orders of the authorities below. On perusal of the additional ground No.1 and 2 of grounds of appeal we find that these grounds are purely legal grounds and going to the very validity of the assessment framed u/s.143(3) r.w.s.144C(13) of the Act and therefore, respectfully following the decision of the…

SANDEEP VYAS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1(1) RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 243/RPR/2026[2022-23]Status: DisposedITAT Raipur15 Apr 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.243/Rpr/2026 "नधा"रण वष" /Assessment Year : 2022-23 Sandeep Vyas Vyas Niwas, Near Chief Minister Bunglow, Civil Lines, Raipur (C.G.)-492 001 Pan: Abjpb7250M

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

…natural justice. 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex- parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (supra) provides that any legal issue which goes to t…

KANAK SINGH,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-1, AMBIKAPUR, AMBIKAPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 241/RPR/2026[2017-18]Status: DisposedITAT Raipur15 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.241/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Kanak Singh Shiv Mandir, Kharsia Road, Ambikapur, Surguja (C.G.)-497 001 Pan: Bcups2009C

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…natural justice. 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex- parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (supra) provides that any legal issue which goes to t…

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…ot on record, the Tribunal can always admit the additional ground and remand the matter to the file of the assessing officer to investigate and determine the facts. Hence, in view of the decision of the Hon’ble Supreme Court in the case of NTPC Limited vs CIT 229 ITR 383(SC) and in the case of DCM Benetton India Ltd vs CIT (supra), the additional grounds raised by the assessee are admitted. However, such claims will be subject to the verification of the AO. 11.7 In respect of the above ground, and the additional ground of appeal, the assessee has submitted as under: The Appellant during the relevant previous ye…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…ot on record, the Tribunal can always admit the additional ground and remand the matter to the file of the assessing officer to investigate and determine the facts. Hence, in view of the decision of the Hon’ble Supreme Court in the case of NTPC Limited vs CIT 229 ITR 383(SC) and in the case of DCM Benetton India Ltd vs CIT (supra), the additional grounds raised by the assessee are admitted. However, such claims will be subject to the verification of the AO. 11.7 In respect of the above ground, and the additional ground of appeal, the assessee has submitted as under: The Appellant during the relevant previous ye…

INCOME TAX OFFICER-28(3)(1), MUMBAI, NAVI MUMBAI vs. VINOD BHANJI SHAH, VASHI, NAVI MUMBAI

In the result, the Cross Objection by the assessee is allowed, while the Revenue’s appeal is dismissed

ITA 8608/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Apr 2026AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Bhavik Chheda, AdvFor Respondent: Shri Anurag Tripathi, SR. AR
Section 142(1)Section 147Section 148ASection 250Section 68Section 69A

…d by way of additional ground in the cross- objection is a legal issue, which can be decided on the basis of the material available on record, the same is admitted in view of the ratio laid down by the Hon’ble Supreme Court in NTPC vs. CIT, reported in (1989) 229 ITR 383 (SC). 6. In its appeal, the Revenue has raised the grounds challenging the relief granted by the learned CIT(A) on merits. On the other hand, the assessee has filed the cross-objection challenging the initiation of reassessment proceedings under section 147 of the Act. As the issues raised by the assessee vide its cross-objection are jurisdictio…

URJA PROPERTIES PVT. LTD., JAGDALPUR,JAGDALPUR vs. INCOME TAX OFFICE, JAGDALPUR, JAGDALPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 232/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.232/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Urja Properties Private Limited Bms House, Motitalab Para, Jagdalpur (C.G.)-494 001 Pan: Aabcu6244N

For Appellant: Shri R.B Doshi, CAFor Respondent: None (Petition filed)
Section 250

…natural justice. 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex- parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (supra) provides that any legal issue which goes to t…

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 230/RPR/2026[2017-18]Status: DisposedITAT Raipur09 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…natural justice. 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex- parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon’ble Supreme Court in the case of National Thermal 9 Vikas Chhatri Vs. ITO, Ward-1(1), Bilaspur (C.G.) ITA Nos.226 to 230/RPR/2026 Pow…

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 229/RPR/2026[2016-17]Status: DisposedITAT Raipur09 Apr 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…natural justice. 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex- parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon’ble Supreme Court in the case of National Thermal 9 Vikas Chhatri Vs. ITO, Ward-1(1), Bilaspur (C.G.) ITA Nos.226 to 230/RPR/2026 Pow…

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 228/RPR/2026[2015-16]Status: DisposedITAT Raipur09 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…natural justice. 12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex- parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon’ble Supreme Court in the case of National Thermal 9 Vikas Chhatri Vs. ITO, Ward-1(1), Bilaspur (C.G.) ITA Nos.226 to 230/RPR/2026 Pow…

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