Prasad Borah v. ITAT

294 ITR 401High Court2007#14305 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 144Section 246ASection 250Section 251(1)(a)Section 251(1)(b)Section 251(2)

Issues it is cited on

section 253(1)(a)section 246a(1)(a)section 40a(ia)section 251(1)section 251(1)(a)section 251section 250(6)speaking ordersection 153asection 132section 25section 250

Judgments citing Prasad Borah v. ITAT

CHANDRAKANT VAIJANATHAPPA KHANAPURE,NANDED vs. ITO WARD 1 NANDED, NANDED

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

ITA 779/PUN/2025[2017-18]Status: DisposedITAT Pune18 Jun 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.779/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Chandrakant Vaijanathappa V The Income Tax Officer, Khanapure, S Ward-1, Nanded. 34 Deep Nagar, Near Bsnl Office, Nanded – 431601. Maharashtra. Pan: Aropk0786G Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Dayanand Jawalikar – Jcit(Dr) Date Of Hearing 12/06/2025 Date Of Pronouncement 18/06/2025

Section 142Section 144Section 250Section 69A

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.779/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Chandrakant Vaijanathappa V The Income Tax Officer, Khanapure, s Ward-1, Nanded. 34 Deep Nagar, Near BSNL Office, Nanded – 431601. Maharashtra. PAN: AROPK0786G Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Dayanand Jawalikar – JCIT(DR) Date of hearing 12/06/2025 Date of pronouncement 18/06/2025 आदेश/ ORDER PER DR. DIPAK P…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 39/NAG/2023[2017-18]Status: DisposedITAT Nagpur12 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting on merits of the case, we set- aside the impugned ex-parte orders and remit these matters back to the file of Ld. CIT(A) for de-nova adjudication in accordance with law with a direction to accord not more than two effectiv…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 38/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Apr 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting on merits of the case, we set- aside the impugned ex-parte orders and remit these matters back to the file of Ld. CIT(A) for de-nova adjudication in accordance with law with a direction to accord not more than two effectiv…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTREAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting on merits of the case, we set- aside the impugned ex-parte orders and remit these matters back to the file of Ld. CIT(A) for de-nova adjudication in accordance with law with a direction to accord not more than two effectiv…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting on merits of the case, we set- aside the impugned ex-parte orders and remit these matters back to the file of Ld. CIT(A) for de-nova adjudication in accordance with law with a direction to accord not more than two effectiv…

M/S. CONCRETE DEVELOPERS, NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting on merits of the case, we set- aside the impugned ex-parte orders and remit these matters back to the file of Ld. CIT(A) for de-nova adjudication in accordance with law with a direction to accord not more than two effectiv…

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting on merits of the case, we set- aside the impugned ex-parte orders and remit these matters back to the file of Ld. CIT(A) for de-nova adjudication in accordance with law with a direction to accord not more than two effectiv…