Popular Engineering Co. v. ITAT

248 ITR 577Reported decision2001#7168 most cited

What is Popular Engineering Co. v. ITAT authority for?

The Commissioner (Appeals) is not required to record elaborate reasons when upholding an Assessing Officer's order, provided the reasons are clear and explicit, demonstrating consideration of the issue.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Popular Engineering Co. v. ITAT · 248 ITR 577 · CIT(A) reasons · affirming AO order · opportunity of being heard · section 250 · section 144b · appellate authority reasons

Sections most often in play

Section 250Section 143(3)Section 147Section 142(1)Section 143(2)Section 144Section 144BSection 148

Issues it is cited on

service of noticesection 25undisclosed incomesection 250section 144bopportunity of being heardpersonsection 69asection 148section 142(1)documentsection 69

Judgments citing Popular Engineering Co. v. ITAT

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

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT 12001] 248 ITR 5771, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/re visional authority has to affirm such an order…

Mohammad Kasif Raja, Milik Tola, Khoksa, Baisi vs. Income Tax Officer, Ward 3(1), Purnea

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

ITA 322/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 144Section 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘SMC’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 322/PAT/2025 Assessment Year: 2017-18 Mohammad Kasif Raja ITO, Ward-3(1), Purnea Vs. (Appellant) (Respondent) PAN: BLRPR6656J Appearances: Assessee represented by : Ravi Shankar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 08-January-2026 Date of pronouncing the order : 29-January-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Addl/J…

M/S Vxa Global LLP, Jaipur vs. Income Tax Officer, Ward 1(1), Jaipur

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

ITA 1027/JPR/2025[2021-22]Status: DisposedITAT Jaipur28 Oct 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Paridhi Jain, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR
Section 144Section 144BSection 250Section 37(1)

…rt of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order The judgment of this Court in the case of Popular Engineering Co. v. IΤΑΤ [2001] 248 ITR 5771, has been nightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy if the appellate/revisional authority has to affirm such an order i…

Madhya Pradesh Road Development Corporation Limited, Bhopal vs. Assistant Commissioner of Income Tax ACIT-2(1), Bhopal

In the result appeal of the assesse is allowed for statistical purpose

ITA 172/IND/2025[2012-13]Status: DisposedITAT Indore30 Sept 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshimadhya Pradesh Road Acit-2(1), बनाम/ Development Corporation Bhopal Vs. Ltd, 45-A, Arera Hiils, Bhopal (Pan:Aagcm5306C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Vikas Guru, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 30.09.2025 आदेश / O R D E R

Section 143(3)Section 246ASection 250Section 253Section 80I

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 577, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order i…

The Shukan Lotus Cooperative Housing Service Society Ltd., Ahmedabad vs. The ITO, Ward-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 589/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri B. P. Makwana, Sr. DR
Section 143(1)Section 234BSection 250Section 80PSection 80P(2)(d)

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. vs. ITAT[2001] 248 ITR 577, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order i…

Pramod Kumar Choudhary, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13
For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 143(3)Section 147Section 69

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT (2001) 248 ITR 5771, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order…

Jagdish Chand, Mandi Gobindgarh vs. Income Tax Officer, Ward-2, Mandi Gobindgarh

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

ITA 884/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh14 May 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate for Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr DR
Section 143(3)Section 250

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 5771, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order…

Shikhar Chand Jain, Raipur vs. Income Tax Officer-3(1), Raipur

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

ITA 555/RPR/2024[2011-12]Status: DisposedITAT Raipur20 Jan 2025AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 555/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 Shikhar Chand Jain Gali No.3, Ashok Vihar Colony, Near Bansal School, Pandri, Raipur-492 001 (C.G.) Pan : Achpj2931Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 142(1)Section 143Section 143(3)Section 154Section 250Section 250(6)

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 5771, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order…

Sagar Kukreja, Bhilai vs. Deputy Commissioner of Income Tax Circle-1(1), Bhilai

In the result, the appellant's appeal is dismissed

ITA 508/RPR/2024[2018-19]Status: DisposedITAT Raipur20 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.508/Rpr/2024 "नधा"रण वष" / Assessment Year : 2018-19 Sagar Kukreja Plot No.33-34, Baba Deep Singh Nagar, Behind Sindhu Bhawan Bhilai, Supela, Bhilai (C.G.) Pan: Asmpk7043F

For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 115BSection 145(3)Section 147Section 148Section 69C

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT (2001) 248 ITR 5771, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order…

Savitri Srirangam, New Delhi vs. ACIT, Circle 50(1), New Delhi

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

ITA 1588/DEL/2023[2011-12]Status: DisposedITAT Delhi07 Aug 2023AY 2011-12

Bench: Shri Kul Bharat & Dr. B.R.R.Kumar[Assessment Year : 2011-12] Savitri Srirangam, Vs Acit, Sriram’S Ias Tower, 10-B, Circle-50(1), Pusa Road, Bada Bazar Marg, New Delhi. Old Rajinder Nagar, New Delhi-110060. Pan-Bkdps6606Q Appellant Respondent Appellant By Shri Sombir Kumar, Fca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 07.08.2023

Section 139Section 250

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 577, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order i…

Band Begam, Jaipur vs. ITO, Ward-1(3), Jaipur

In the result, appeal of the assessee is allowed

ITA 247/JPR/2023[2010-11]Status: DisposedITAT Jaipur28 Jul 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Deepak Sharma (C.A.)For Respondent: Smt. Monisha Choudhary (JCIT) a
Section 142(1)Section 144Section 147Section 148Section 151(1)Section 234ASection 69A

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court. in the case of Popular Engineering Co. v. ITAT (2001) 248 ITR 577", has been nightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order…

Creative Propmart Pvt. Ltd., Udaipur vs. ITO, Ward-2(3), Udaipur

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

ITA 117/JODH/2022[2017-18]Status: DisposedITAT Jodhpur14 Jul 2023AY 2017-18

Bench: The Date Of Hearing.”

Section 143(1)Section 250Section 68

…uld not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. Creative Propmart Pvt. Ltd. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 5771, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order…

Raju Devi Saini, Jaipur vs. ITO Ward 4(2), Jaipur

In the result, the appeal of the appellant is dismissed ‘’

ITA 411/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 May 2023AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri C.L. Yadav, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 148Section 69C

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 577, has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order i…

Abhishek Modi, Indore vs. The ITO 2 (1), Indore

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

ITA 415/IND/2022[2017-18]Status: DisposedITAT Indore23 Mar 2023AY 2017-18

Bench: SHRI.VIJAY PAL RAO (Judicial Member)

For Appellant: Ashish Goyal & N.D. Patwa, ARsFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 115Section 115BSection 44ASection 69A

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 577'. has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order…

Kaila Devi Temple Trust, Jaipur vs. ITO, Exemption, WD1, Jaipur

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

ITA 327/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Feb 2023AY 2016-17

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Agarwal, CAFor Respondent: Shri Mirza Azhar Beign, JCIT
Section 250

…of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgment of this Court, in the case of Popular Engineering Co. v. ITAT [2001] 248 ITR 577 has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisional authority has to affirm such an order it…

M/S Ranwa Land Developers Pvt. Ltd., 4, D-Villa, Station Road, Jaipur vs. ITO, Ward-3(2), Jaipur

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

ITA 329/JPR/2022[2014-15]Status: DisposedITAT Jaipur21 Dec 2022AY 2014-15
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 142(1)Section 143(1)Section 143(2)

…t of order passed by CIT(A) would not amount to committing any illegality because the CIT(A) has adopted the reasoning advanced by the Assessing Officer and has upheld his order. The judgement of this Court in the case of Poddar Engineering Co. vs ITAT (2001) 248 ITR 577 has been rightly relied upon wherein it has been observed that elaborate reasons need not be recorded by the CIT(A) as has been done by the Assessing Officer. The reasons are required to be clear and explicit indicating that the authority has considered the issue in controversy. If the appellate/revisonal authority has to affirm such an order it…

Popular Engineering Co. v. ITAT (248 ITR 577) — Cited in 16 Judgments | BharatTax