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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)

Audyogik Shikshan Prasarak Mandal, Nashik vs. ITO (Exemption) - 1(1), Nashik

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

ITA 709/PUN/2024[2018-19]Status: DisposedITAT Pune28 Aug 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.709/Pun/2024 निर्धारण वर्ा / Assessment Year: 2018-19 Audyogik Shikshan Prasarak Mandal, Vs The Income Tax Officer Annasaheb Vaishampayan Vidyalaya, (Exemption)-1(1), Nashik Mahatma Nagar, Satpur, Nashik-422007 Pan : Aaata8178P Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket M. Joshi Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeal)/Addl./Jcit(A)-4, Bengaluru Passed Under Section 250 Of The Income Tax Act, Dated 11.02.2024 For The A.Y. 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal : Audyogik Shikshan Prasarak Mandal

Section 11Section 139(1)Section 143(1)Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

then 3 render a decision on each of the points which arise for consideration Audyogik Shikshan Prasarak Mandal 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 or annul ... 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

Bilidevalaya Lakshmi Narasimha Murthy, Sindhudurg vs. Income Tax Office, Kudal

Appeal of the assessee is allowed for statistical purpose

ITA 701/PUN/2024[2020-2021]Status: DisposedITAT Pune28 Aug 2024AY 2020-2021

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.701/Pun/2024 निर्धारण वर्ा / Assessment Year: 2020-21 Bilidevalaya Lakshmi Narasimha Murthy, Vs The Income Tax Officer, S-7 Vinayak Apartment, Vaishyawada, Kudal Sawantwadi, Maharashtra-416510 Pan : Acgpb9237N Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 01.03.2024 For The A.Y. 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A), Nfac, Erred In Confirming The Addition Made By The Ao Of Rs.1,35,52,006/- (Sundry Creditors Rs.41,42,506 & Unsecured Loans Bilidevalaya Lakshmi Narasimha Murthy

Section 115BSection 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 68

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

Sundararaman Jayaraman Iyer, Nashik vs. ITO Ward 2(1), Nashik

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1390/PUN/2024[2018-19]Status: DisposedITAT Pune28 Aug 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1390/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Ratnakar Shelake
Section 10(38)Section 142(1)Section 147Section 148Section 246ASection 250(4)Section 250(6)Section 251Section 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

M/S Sikar Zilla Welfare Trust, Kolkata vs. ITO, Ward-1(3), Exempt, Kolkata

In the result, the appeal of the assessee is allowed

ITA 691/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Aug 2024AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Gautam Patra, CIT DR
Section 11Section 119(2)(b)Section 139(1)Section 143(1)(a)Section 39(1)

still when the issue came before ld. CIT(A) who also possesses co-terminus power with that of A.O and as per section 251(1)(a) of the Act, the ld. CIT(A) in disposing the appeal against order of assessment has the power to confirm, reduce, enhance or annul

Rajendra Pandurang Shinde, Pune vs. ITO Ward 7(2), Pune

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1384/PUN/2024[2012-13]Status: DisposedITAT Pune27 Aug 2024AY 2012-13

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1384/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Mahavir JainFor Respondent: Shri Ratnakar Shelake
Section 142(1)Section 144Section 148Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

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

M/S. Victor Commercial Co. Ltd., Kolkata vs. ACIT, CC - 1(2), Kolkata

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

ITA 1127/KOL/2024[2010-2011]Status: DisposedITAT Kolkata27 Aug 2024AY 2010-2011

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2010-11 M/S Victor Commercial Co. Acit, Central Circle-1(2), Ltd., Kolkata, C/O. M/S Salarpuria Jajodia & Aayakar Bhawan Poorva, Vs Co., 7, C.R., Avenue, 3Rd Floor, 110, Shantipally, E.M. Kolkata - 700072 Bypass, Kolkata - 700017 (Pan: Aabcv0011C) (Appellant) (Respondent)

For Appellant: S. Jhajaria, ARFor Respondent: Pradip Biswas, Addl. CIT
Section 147Section 148Section 250

shall state the points for determination, the decision thereon and the reason for the decision. (6A) . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . Powers of the Commissioner (Appeals) "Section 251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers — (a) in an appeal against an order of assessment, he may confirm ... 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

Liyakat Appalal Pathan, Kolhapur vs. Income Tax Officer, Ward-2(1), Kolhapur

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1361/PUN/2024[2015-16]Status: DisposedITAT Pune26 Aug 2024AY 2015-16

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1361/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Ratnakar Shelake
Section 143(2)Section 144Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 68

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

Shreenath Developers, Vadodara vs. The Income Tax Officer, Ward-3(1)(5), Vadodara

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

ITA 909/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Prashant Upadhyay, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 68Section 69A

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

Uday Damodar Bajaj, Near Jog Maharaj, Bhajani Math, Nashik vs. Officer of the Income Tax, Ward 1(1), Nashik

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

ITA 1341/PUN/2024[2017-18]Status: DisposedITAT Pune23 Aug 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shir Vinay Bhamoreआयकर अपील सं. / Ita No.1341/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Uday Damodar Bajaj, V The Income Tax Officer, Near Jog Maharaj, Bhajani S Ward-1(1), Nashik. Math, Dhammagiri Road, Varachi Peth, Igatpuri – 422403. Pan: Ahypb2584P Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 22/08/2024 Date Of Pronouncement 23/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)/Jcit(A)-7, Kolkata Passed Under Section 250 Of The Income Tax Act, Dated 19.04.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “The Appellant, Aggrieved By The Order Passed By Ld. Additional / Joint Cit(A) - 7, Kolkata U/S 250 Of The Act Dated 19.04.2024 Preferred This Uday Damodar Bajaj [A]

Section 144Section 250Section 250(6)Section 270FSection 271ASection 69A

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

Bhushan Radhakishan Chechani, Aurangabad vs. ITO Ward-3 Jalna, Jalna

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

ITA 1340/PUN/2024[2013-14]Status: DisposedITAT Pune23 Aug 2024AY 2013-14

Bench: Dr.Dipak P. Ripote & Shir Vinay Bhamoreआयकर अपील सं. / Ita No.1340/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Ashok Radhakrishan Chechnai, V The Income Tax Officer, Plot No.B-56, Sector C-N-4, S Ward-1, Jalna. Cidco, Aurangabad – 431001 Pan: Aappc5074R Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeevkuamr B Kabra – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 22/08/2024 Date Of Pronouncement 23/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)/Jcit(A), Gwalior Passed Under Section 250 Of The Income Tax Act, Dated 28.02.2024 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal : “1. Whether The Learned Assessing Officer Is Justified In Passing The Assessment Order For The Year On The Basis Of Joint Development Agreement Without Verifying The Fact That Possession Of Plot Till Ashok Radhakishan Chechnai [A]

Section 148Section 148(1)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 54F

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

Jayantilal Ramchandra Jain, Pune vs. Income Tax Officer, Ward-2(3), Pune

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

ITA 1304/PUN/2024[2017-18]Status: DisposedITAT Pune23 Aug 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shir Vinay Bhamoreआयकर अपील सं. / Ita No.1304/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Jayantilal Ramchandra Jain, V The Income Tax Officer, 3 B, Mahatma Gandhi Road, S Ward-2(3), Pune. Krikee, Pune – 411003. Pan: Aaqpj2957F Appellant/ Assessee Respondent / Revenue Assessee By Shri C V Deshpande – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 22/08/2024 Date Of Pronouncement 23/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac]Passed Under Section 250 Of The Income Tax Act, Dated 31.08.2023 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Gravely Erred In Not Accepting Request Of The Appellant For Adjourning The Matter By Giving Some More Time To The Appellant & Passing The Exparty Order Within 5 Days Of Request By The Appellant Jayantilal Ramchandra Jain [A]

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69

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 3 Jayantilal Ramchandra Jain [A] that while disposing of appeal the CIT(A) would have the power ... 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

Incometax Officer, Ward-, Kottayam vs. Puthenkudy Paulose Babu, Kottayam

The appeal is allowed

ITA 775/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: -None-For Respondent: Smt. V. Swarnalatha, Sr. DR
Section 144Section 251(1)(a)Section 68Section 69Section 69A

what the Assessing Officer of to have done and also direct the latter to do what he has failed. However, as per section 251(1)(a) of the Act, in appeal against an order of assessment, the CIT(A) may confirm, reduce, enhance or annul the assessment, but there ... thinks fit or may direct the Assessing Officer to make further inquiry and report to the Id. CIT(A). As per section 251(1)(a) of the Act, in appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment, but there is no such power

Noida Toll Bridge Co. Ltd., Noida vs. ACIT, Circle-18(2), Noida

In the result, the appeals of the assessee are allowed for statistical purpose and the Stay Applications of the assessee are dismissed

ITA 4420/DEL/2018[2014-15]Status: HeardITAT Delhi21 Aug 2024AY 2014-15

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

For Appellant: Ms. Pallavi, CAFor Respondent: Sh. G. C. Srivastava, Adv.( Special Counsel for Revenue) & Sh. Karnav Mahrotra,
Section 234BSection 234CSection 251Section 32Section 43BSection 80

4420/Del/2018, the following concise grounds have been raised by the assessee: “1. That the invocation of provisions of section 251(1)(a) of the Act and enhancement of Appellant’s income by the Hon’ble CIT(A) is invalid and contrary to the provisions of law. (G. No. 1

Noida Toll Bridge Co. Ltd., Noida vs. ACIT, Circle-18(2), Noida

In the result, the appeals of the assessee are allowed for statistical purpose and the Stay Applications of the assessee are dismissed

ITA 4419/DEL/2018[2013-14]Status: HeardITAT Delhi21 Aug 2024AY 2013-14

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

For Appellant: Ms. Pallavi, CAFor Respondent: Sh. G. C. Srivastava, Adv.( Special Counsel for Revenue) & Sh. Karnav Mahrotra,
Section 234BSection 234CSection 251Section 32Section 43BSection 80

4420/Del/2018, the following concise grounds have been raised by the assessee: “1. That the invocation of provisions of section 251(1)(a) of the Act and enhancement of Appellant’s income by the Hon’ble CIT(A) is invalid and contrary to the provisions of law. (G. No. 1

Noida Toll Bridge Co. Ltd., Noida vs. ACIT, Circle-18(2), Noida

In the result, the appeals of the assessee are allowed for statistical purpose and the Stay Applications of the assessee are dismissed

ITA 4418/DEL/2018[2012-13]Status: HeardITAT Delhi21 Aug 2024AY 2012-13

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

For Appellant: Ms. Pallavi, CAFor Respondent: Sh. G. C. Srivastava, Adv.( Special Counsel for Revenue) & Sh. Karnav Mahrotra,
Section 234BSection 234CSection 251Section 32Section 43BSection 80

4420/Del/2018, the following concise grounds have been raised by the assessee: “1. That the invocation of provisions of section 251(1)(a) of the Act and enhancement of Appellant’s income by the Hon’ble CIT(A) is invalid and contrary to the provisions of law. (G. No. 1

Ramkrishna Cine Exhibitors, Pune vs. Pne Circle 2 Pune, Pune

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

ITA 768/PUN/2024[2017-18]Status: DisposedITAT Pune19 Aug 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.768/Pun/2024 Assessment Year : 2017-18 Ramkrishna Cine Exhibitors, Vs. The Assessing Officer, C/O. Mangala Multiplex, Circle-2, Pune 101, Shivajinagar, Pune 411 005 Maharashtra Pan : Aalfr4229F Appellant Respondent

For Appellant: Shri Mandar S. Khire and Shri S.V. DeshpandeFor Respondent: Shri Ajay Kumar Keshari
Section 143(2)Section 143(3)Section 246ASection 250(4)Section 250(6)Section 251Section 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

ACIT, Central Circle-2(4), Hyderabad vs. Raja Babu Nimmaturi, Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 701/HYD/2022[2018-19]Status: DisposedITAT Hyderabad14 Aug 2024AY 2018-19

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132Section 153ASection 56(2)(vii)Section 56(2)(x)Section 57

given by the Assessing Officer to make additions and relevant findings of the learned CIT (A) to enhance the assessment in terms of section 251(1) of the I.T. Act, 1961 and in respect of the alleged consideration received towards transfer of land in pursuant

ACIT, Central Circle-2(4), Hyderabad vs. Ramesh Babu Nimmatoori, Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 700/HYD/2022[2018-19]Status: DisposedITAT Hyderabad14 Aug 2024AY 2018-19

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132Section 153ASection 56(2)(vii)Section 56(2)(x)Section 57

given by the Assessing Officer to make additions and relevant findings of the learned CIT (A) to enhance the assessment in terms of section 251(1) of the I.T. Act, 1961 and in respect of the alleged consideration received towards transfer of land in pursuant

Raja Babu Nimmatoori, Hyderabad vs. ACIT, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 621/HYD/2022[2018-19]Status: DisposedITAT Hyderabad14 Aug 2024AY 2018-19

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132Section 153ASection 56(2)(vii)Section 56(2)(x)Section 57

given by the Assessing Officer to make additions and relevant findings of the learned CIT (A) to enhance the assessment in terms of section 251(1) of the I.T. Act, 1961 and in respect of the alleged consideration received towards transfer of land in pursuant

Sulochana Nimmatoori, Hyderabad vs. ACIT, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 620/HYD/2022[2018-19]Status: DisposedITAT Hyderabad14 Aug 2024AY 2018-19

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132Section 153ASection 56(2)(vii)Section 56(2)(x)Section 57

given by the Assessing Officer to make additions and relevant findings of the learned CIT (A) to enhance the assessment in terms of section 251(1) of the I.T. Act, 1961 and in respect of the alleged consideration received towards transfer of land in pursuant