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“Section 251(1)”

Section References (mined)Section 251Section 251(1)929 judgments

The decision most relied on for Section 251(1) is Jute Corporation of India Ltd. v. CIT (187 ITR 688), cited in 1,372 judgments on BharatTax.

Leading authorities on Section 251(1)

Jute Corporation of India Ltd. v. CIT
187 ITR 688 · 1991 · Supreme Court
1,372
citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

CIT v. Shapoorji Pallonji Mistry
44 ITR 891 · 1962 · Supreme Court
278
citing judgments

The Commissioner of Income-tax (Appeals) cannot enhance an assessment by introducing a new source of income or by changing the head of income during appellate proceedings.

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
253
citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

CIT v. Sardari Lal & Co.
251 ITR 864 · 2001 · High Court
240
citing judgments

An appellate authority cannot introduce a new source of income that was not considered by the Assessing Officer; taxability of new sources should be addressed through reassessment provisions like Section 147/148 or revision under Section 263.

CIT v. Claris Lifesciences Ltd.
326 ITR 251 · 2010 · High Court
196
citing judgments

If approval from the Department of Scientific and Industrial Research (DSIR) for an in-house R&D centre is granted during the previous year, the assessee is entitled to claim weighted deduction under section 35(2AB) for the entire expenditure incurred during that year.

Smt. Prabhavati S. Shah v. CIT
231 ITR 1 · 1998 · High Court
186
citing judgments

The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).

Berger Paints India Ltd. v. CIT
266 ITR 99 · 2004 · Supreme Court
181
citing judgments

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

Judgments citing Section 251(1)

M/S Vivek Construciton, Balco Nagar vs. ACIT Circle 1(1), Bilaspur

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

ITA 67/RPR/2026[2023-24]Status: DisposedITAT Raipur06 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

appeals in writing with well-reasoned orders on each point of determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind

Vivek Construction, Balco Korba vs. ACIT Circle 1(1), Bilaspur

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

ITA 66/RPR/2026[2021-22]Status: DisposedITAT Raipur06 Mar 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

appeals in writing with well-reasoned orders on each point of determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind

V Y Institute of Medical Science Private Limited, Raipur vs. ACIT-1(1), Raipur

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

ITA 480/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

For Appellant: Shri Tanmay Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 68

appeal in writing with well-reasoned order on each point of determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind

Nagaraju Muniyappa, Kaggalipura Post, Kanakapu Bade Katte vs. Income Tax Officer Ward 7(2)(5), Bangalore, Karnataka

In the result, the appeal is allowed for statistical purposes

ITA 2499/BANG/2025[2016-17]Status: DisposedITAT Bangalore05 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri Siddesh Gaddi, CAFor Respondent: Shri Subramanian, JCIT (DR)
Section 144Section 250Section 251(1)(a)

submitted that though the assessment was framed u/s 144 of the Act and the Ld. CIT(A) had power under the proviso to section 251(1)(a) to set aside the assessment, such power has not been exercised in accordance with the statutory scheme. The Ld. CIT(A) either ought ... learned DR, on the contrary, supported the order of the learned CIT(A). It was submitted that the CIT(A) is empowered under section 251(1)(a) to confirm, reduce, enhance or annul the assessment and that the power to set aside under the proviso does not curtail his authority

Mrigesh Gaurav, Bangalore vs. ITO Ward 42(2)(4), Mumbai

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

ITA 7988/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Makarand V Mahadeokar

Section 143(1)Section 250Section 5(2)Section 6Section 9(1)(ii)

enhancing the income of the appellant against the intimation under section 143(1) of the Act, whichever is not permissible as per Section 251(1) read with Section 246A(1) of the Act and also without issuing the mandatory notice under section 251(2) of the Act. Ground ... Mrigesh Gaurav, Mumbai that the balance salary related to services rendered outside India during the period of international assignment. 13. The provisions of section 251(1) confer powers upon the CIT(A) to confirm, reduce, enhance or annul the assessment. However, section 251(2) specifically mandates that before enhancing

Menakuru Sukumar Reddy, Hyderabad vs. DCIT(A), Chennai

ITA 993/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Mar 2026AY 2017-18
Section 143(3)Section 147Section 148Section 251(2)Section 69A

total sale consideration received on account of sale of agricultural land. The Id.AR submitted that with respect to enhancement of income, as per section 251(1)(a) of the Act, any appeal against an order of assessment, the Id.CIT(A) PAGE-15 :-15-: ITA Nos: 991, 992, 993, 1639 & 1644/Chny/2025 ... situations, an income which ought to have been taxed and remained untaxed, the legislature has provided different remedial measures as are contained in sections 251(1)(a), 263, 154 and 147 of the Act. In the category stated in (a), obviously if an income escapes an assessment, the provisions

Menakuru Sukumar Reddy, Hyderabad vs. DCIT(A), Chennai

In the result the appeal of the revenue is dismissed

ITA 992/CHNY/2025[2016-17]Status: DisposedITAT Chennai02 Mar 2026AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143(3)Section 147Section 148Section 251(2)Section 69A

total sale consideration received on account of sale of agricultural land. The ld.AR submitted that with respect to enhancement of income, as per section 251(1)(a) of the Act, any appeal against an order of assessment, the ld.CIT(A) :-15-: ITA Nos: 991, 992, 993, 1639 & 1644/Chny/2025 may confirm ... situations, an income which ought to have been taxed and remained untaxed, the legislature has provided different remedial measures as are contained in sections 251(1)(a), 263, 154 and 147 of the Act. In the category stated in (a), obviously if an income escapes an assessment, the provisions

Menakuru Sukumar Reddy, Hyderabad vs. DCIT(A), Chennai

In the result the appeal of the revenue is dismissed

ITA 991/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Mar 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143(3)Section 147Section 148Section 251(2)Section 69A

total sale consideration received on account of sale of agricultural land. The ld.AR submitted that with respect to enhancement of income, as per section 251(1)(a) of the Act, any appeal against an order of assessment, the ld.CIT(A) :-15-: ITA Nos: 991, 992, 993, 1639 & 1644/Chny/2025 may confirm ... situations, an income which ought to have been taxed and remained untaxed, the legislature has provided different remedial measures as are contained in sections 251(1)(a), 263, 154 and 147 of the Act. In the category stated in (a), obviously if an income escapes an assessment, the provisions

ACIT, Chennai vs. Menakuru Sukumar Reddy, Chennai

ITA 1644/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Mar 2026AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 991, 992 & 993/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (अपीलार्थी/Appellant) Dcit, Vs. Central Circle -3(4), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.: 1639 & 1644/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16 & 2017-18 Acit, Central Circle -3(4), Chennai. (अपीलार्थी/Appellant) Menakuru Sukumar Reddy, Vs. 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (प्रत्यर्थी/Respondent) Assessee By : Shri. P. Murali Mohana Rao, Ca Department By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 04.12.2025 घोषणा की तारीख/Date Of Pronouncement : 02.03.2026 आदेश /Order Per S. R. Raghunatha, Am : :-2-:

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143Section 143(3)Section 147Section 148Section 251(2)Section 69A

total sale consideration received on account of sale of agricultural land. The Id.AR submitted that with respect to enhancement of income, as per section 251(1)(a) of the Act, any appeal against an order of assessment, the Id.CIT(A) may confirm, reduce, enhance or annul the assessment, but there ... situations, an income which ought to have been taxed and remained untaxed, the legislature has provided different remedial measures as are contained in sections 251(1)(a), 263, 154 and 147 of the Act. In the category stated in (a), obviously if an income escapes an assessment, the provisions

ACIT, Chennai vs. Menakuru Sukumar Reddy, Chennai

ITA 1639/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Mar 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 991, 992 & 993/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (अपीलार्थी/Appellant) Dcit, Vs. Central Circle -3(4), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.: 1639 & 1644/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16 & 2017-18 Acit, Central Circle -3(4), Chennai. (अपीलार्थी/Appellant) Menakuru Sukumar Reddy, Vs. 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (प्रत्यर्थी/Respondent) Assessee By : Shri. P. Murali Mohana Rao, Ca Department By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 04.12.2025 घोषणा की तारीख/Date Of Pronouncement : 02.03.2026 आदेश /Order Per S. R. Raghunatha, Am : :-2-:

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 143(3)Section 147Section 148Section 251(2)Section 69A

total sale consideration received on account of sale of agricultural land. The Id.AR submitted that with respect to enhancement of income, as per section 251(1)(a) of the Act, any appeal against an order of assessment, the Id.CIT(A) :-15-: ITA Nos: 991, 992, 993, 1639 & 1644/Chny/2025 may confirm ... situations, an income which ought to have been taxed and remained untaxed, the legislature has provided different remedial measures as are contained in sections 251(1)(a), 263, 154 and 147 of the Act. In the category stated in (a), obviously if an income escapes an assessment, the provisions

Ashish Sodani, Pipariya vs. DCIT/ACIT 1(1), Bhopal

Appeals are allowed for statistical purposes,

ITA 452/IND/2025[2019-20]Status: DisposedITAT Indore27 Feb 2026AY 2019-20

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 142(1)Section 147Section 148

there is every likelihood that the CIT(A) would in turn remand these matters to AO in terms of proviso to section 251(1)(a). Ultimately, the matters would go to AO fresh adjudication. This will only multiply the proceedings and wastage of time with no fruitful result to revenue

Ashish Sodani, Pipariya vs. DCIT/ACIT 1(1), Bhopal

Appeals are allowed for statistical purposes,

ITA 451/IND/2025[2016-17]Status: DisposedITAT Indore27 Feb 2026AY 2016-17

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 142(1)Section 147Section 148

there is every likelihood that the CIT(A) would in turn remand these matters to AO in terms of proviso to section 251(1)(a). Ultimately, the matters would go to AO fresh adjudication. This will only multiply the proceedings and wastage of time with no fruitful result to revenue

Nimish Vivek Juvekar, Mumbai vs. ITO Ward 20(2)(1), Mumbai

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

ITA 6829/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

For Appellant: Shri Dinesh ShahFor Respondent: Shri Leyaqat Ali Afaqui, SR. AR
Section 10(38)Section 142(1)Section 144Section 147Section 148Section 148ASection 151A

local support due to the demise of his parents, which constituted a bona fide reason for non-compliance. Invoking the amended powers under Section 251(1)(a) (w.e.f. 01.10.2024), the Ld. CIT(A) set aside the assessment and remanded the matter to the AO for de novo adjudication. The Assessing

ITO, W-1(3), Vaishali, Hajipur vs. Shiv Sharan Singh, Hajipur

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

ITA 524/PAT/2025[2014]Status: DisposedITAT Patna24 Feb 2026

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 251(1)(a)Section 69A

order directing the assessing officer to "satisfy himself' without formally setting aside the assessment for de novo consideration, amounts to exceeding jurisdiction under section 251(1)(a) of the income tax Act, 1961 which does not empower the CIT(A) to remand matters partially or indirectly. 3. Whether ... furnished before the Ld. AO and the order of Ld. CIT(A) is dated 19.02.2025 on which date, as per the proviso to section 251(1)(a) of the Act with effect from 01.10.2024, the Ld. CIT(A) was empowered to set aside the ex parte assessment order made

Income Tax Officer, Ludhiana vs. Kp Exim Inc, Ludhiana

In the result, appeal of the Revenue is dismissed

ITA 561/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh20 Feb 2026AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 561/Chd/2025 "नधा"रण वष" / Assessment Year: 2015-16 The Ito, K.P.Exim Inc, Ward 3(1), Vs Main Bahadur K.Road, Rishi Nagar, Ludhiana. Khaira,Lodhowal B.O., Ludhiana. "थायी लेखा सं./Pan No: Aakfk2926M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Y.K. Saxena, Advocate & Shri Amandeep Saxena, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 17.02.2026 Date Of Pronouncement : 20.02.2026

For Appellant: Shri Y.K. Saxena, Advocate &For Respondent: Shri Manav Bansal, CIT DR
Section 143(1)Section 148Section 251(1)Section 271(1)(c)Section 69

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH

Sanjay Mittal, Ambikapur vs. ACIT, Central Circle, Bilaspur

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

ITA 53/RPR/2026[2018-19]Status: DisposedITAT Raipur19 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 53/Rpr/2026 (िनधा"रण वष" Assessment Year: 2018-19) Sanjay Mittal, Hind Unitrade Pvt. Vs Assistant Commissioner Of Income Ltd., Old Bus Stand, Near Maya Tax, Central Circle, Bilaspur, Aaykar Lodge, Ambikapur (C.G.) 497001 Bhawan, Bilaspur (C.G.) 495001 Pan: Adtpm5911C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri R. B. Doshi, Ca राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr. सुनवाई की तारीख / Date Of Hearing : 19/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against Order Dated 25.11.2025 Of The Commissioner Of Income Tax (Appeals), Raipur-3 [Cit(A)] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Ms. Bharti Singh, CIT-DR
Section 132Section 153ASection 250

appeal in writing with well-reasoned order on each point of determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind

Shree Badshah Yadav Charitable Trust, Mainpuri vs. Income Tax Officer, Ward-4(2)(5), Mainpuri

ITA 607/AGR/2025[2017-18]Status: DisposedITAT Agra18 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Shree Badshah Yadav Charitable Vs. Income Tax Officer, Trust Campus S. K. Scientific Ward -4(2)(5), Public Inter College Karhal, Mainpuri Manipuri Pan : Aaots3631B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

Section 10Section 115BSection 12ASection 144Section 234BSection 251(1)(a)Section 69A

parte under section 144 of the Act, the Ld. CIT(A) failed to exercise the statutory powers vested under the proviso to section 251(1)(a) to set aside the ex parte assessment and restore the matter to the file of the Assessing Officer for a fresh adjudication, which would

Income Tax Officer, Kakinada vs. Andhra Pradesh United Teachers Federation, Kakinada

ITA 609/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 115BSection 144Section 147Section 148Section 251(1)(a)Section 69A

order of the assessment completed u/s.147 r.w.s. 144B of the Income Tax Act, dated 22-03-2024, in contravention to the provisions of section 251(1)(a) of the Income Tax Act, 1961. 3. The Ld. CIT(A) failed to appreciate the fact that the assessment was not made u/s.144 ... enquiries to gather material for a true and correct estimation of income of the appellant. (iii) As per the newly inserted proviso to section 251(1)(a) of the Act, Commissioner (Appeals) in case of order of assessment made u/s. 144 of the Act, may set aside such assessment

Shree Krishna Udyog, Raipur vs. Income Tax Officer, Ward-1(1), Raipur

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

ITA 841/RPR/2025[2018-19]Status: DisposedITAT Raipur16 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 841/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Shree Krishna Udyog, 17A, Vs Income Tax Officer, Ward 1(1), Bhanpuri Industrial Area, Aaykar Bhawan, Civil Lines, Raipur, Chhattisgarh, 492010 Raipur Chhattisgarh, 492001 Pan: Aapfs5659E (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri G. S. Agrawal, Ca 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 : 16/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 145Section 147aSection 148ASection 148A(1)(a)Section 148A(1)(d)Section 151Section 250

appeal in writing with well-reasoned order on each point of determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind

Paresh Prashant Bhide, Pune vs. Ward 12(1), Pune, Dgit(Investigation)

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

ITA 3357/PUN/2025[2022-23]Status: DisposedITAT Pune16 Feb 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3357/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Paresh Prashant Bhide, V Ward-12(1), Pune. Flat No.206, Ij Wing, S Meghmalhar, Dsk Vishwa, Dhayari, Pune – 411041. Pan: Bwjpb6765M Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 12/12/2026 Date Of Pronouncement 16/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 14.10.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The I.T.Act, Dated 22.12.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. Incorrect Business Income:

Section 1Section 143Section 143(1)Section 144Section 250Section 250(4)Section 250(6)Section 251(1)(a)

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise