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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)

Santosh Krushna Ghule, Satara vs. ITO, Ward-5, Satara

ITA 461/PUN/2024[2013-14]Status: DisposedITAT Pune20 Jun 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.461/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14 Santosh Krushna Ghule, V The Income Tax Officer, 165/9, Sahu Nagar, Godolo, S Ward-5, Satara. Satara – 415001. Maharashtra. Pan: Ayopg3325J Appellant / Assessee Respondent / Revenue Assessee By Shri Prateek Jha – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/06/2024 Date Of Pronouncement 20/06/2024 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 13.01.2023. 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 Dismissing The Appeal Of The Assessee Without Granting Him Reasonable Opportunity Of Being Heard & The Impugned Order Deserves To Be Set Aside. 2. On The Facts & Circumstances Of The Case & In Law The Ld Cit(A), Nfac, Erred In Not Appreciating That The Ld Ao Had Assessed An Amount Of Rs.53,24,743/- As Long Term Capital Gains Without Santosh Krushna Ghule [A]

Section 250Section 250(4)Section 250(6)Section 45Section 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

Mukesh Lahu Jadhav, Pune vs. The Income Tax Officer, Ward-2(1), Pune

ITA 542/PUN/2024[2015-16]Status: HeardITAT Pune11 Jun 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.542/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Mukesh Lalu Jadhav, V The Income Tax Officer, 92, Anand Park, It Road S Ward-2(1), Pune. Aundh, Pune – 411007. Pan: Afepj4215K Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 11/06/2024 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 24.01.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. Cit(A) Has Erred In Confirming The Presumptive Turnover & Percentage Of Profit Respectively @ Rs.6,98,20,894/- & 8% I.E. Rs.55,85,672/-

Section 234ASection 234BSection 246ASection 250Section 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

Accuscan Daignostic Service Pvt Ltd, Pune vs. ITO Ward 1(1), Pune

ITA 526/PUN/2024[2017-18]Status: DisposedITAT Pune11 Jun 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.526/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Accuscan Daignostic Service V The Income Tax Officer, Private Limited, S Ward-1(1), Pune. 304, Rajat Apartmens, North Main Road, Lane-06, Koregaon Park, Pune – 411001. Pan: Aabca4647D Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 10/06/2024 Date Of Pronouncement 11/06/2024 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 19.01.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. That, On Facts & In The Circumstances Of The Case, The Order Of Cit(A), Nfac Dated 19.01.2024 In Dismissing The Appeal Filed By The Appellant Is Arbitrary, Erroneous, Contrary To Law & Is Opposed To The Principles Of Natural Justice, Equity & Fair Play. 2. That, On Facts & In The Circumstances Of The Case, The Ld. Accuscan Daignostic Service Pvt. Ltd., [A]

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

Infotek Netalia Ltd, Pune vs. ACIT, Circle-11, Pune

ITA 1004/PUN/2023[2012-13]Status: DisposedITAT Pune11 Jun 2024AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1004/Pun/2023 िनधा"रण वष" / Assessment Year : 2012-13 Infotek Netalia Ltd., V The Acit, Commerzone, I T Park, S Circle-11, Pune. Yerawada, Pune – 411004. Pan: Aabci2205B Appellant / Assessee Respondent / Revenue Assessee By Mr.Abhineet P For Prateek Jha – Ar Revenue By Shri Arvind Desai – Dr Date Of Hearing 10/06/2024 Date Of Pronouncement 11/06/2024 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 19.07.2023. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ld Cit(A), Nfac, Erred In Deciding The Appeal Of The Assessee Ex-Parte Without Granting The Assessee Reasonable Opportunity Of Being Heard. 2. The Ld Cit(A), Nfac, Erred In Passing The Appellate Order Entirely Based On The Observations Of The Ld Ao & Without Appreciating That The Business Of The Assessee Company Was Closed & There Was No Employee To Handle The Income Tax Matters. Infotek Netalia Ltd., [A]

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 271(1)(c)

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

Satyapal Singh Chauhan, Delhi vs. Intome Tax Officer Ward-61(1), Delhi

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

ITA 935/DEL/2024[2012-13]Status: DisposedITAT Delhi29 May 2024AY 2012-13

Bench: Shri Kul Bharat

Section 44A

total income stands enhanced to Rs.15,61,450/- and the same is ordered accordingly by exercise of powers u/s 250(4) read with section 251(1)(b) of the Act. Simultaneously, the disallowances made by the AO in assessment on account of denial of deduction under Chapter VIA, donation & expenses

Rajendra Damodhar Jadhav, Aurangabad vs. ITO, Ward 1(1), Aurangabad

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

ITA 717/PUN/2024[2012-13]Status: DisposedITAT Pune28 May 2024AY 2012-13

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.717/Pun/2024 "नधा"रण वष" Assessment Year : 2012-13

For Respondent: Shri R.Y. Balawade
Section 139(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

Niranjan Kumar Hirjee, Kolkata vs. ITO, Ward-33(7), Kolkata

In the result, the appeal of the assessee is allowed

ITA 145/KOL/2024[2022-23]Status: DisposedITAT Kolkata28 May 2024AY 2022-23

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 143(1)Section 143(1)(a)Section 143(3)

Department challenging the action of Ld. CIT(A) in restoring the matter to Assessing Officer for verification in view of the amendment to Section 251(1)(a) with effect from 01.06.2001 becomes wholly academic and, therefore, the ground raised by Department is dismissed as infructuous. Further , since the Cross objection

Pratap Chandra Sau Welfare Trust, Medinipur vs. ITO, Ward-38(1), Midnapur

In the result, both the appeals of the assessee are allowed

ITA 375/KOL/2024[2021-22]Status: DisposedITAT Kolkata21 May 2024AY 2021-22

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10Section 12ASection 139(4)Section 143(1)Section 143(1)(a)

Department challenging the action of Ld. CIT(A) in restoring the matter to Assessing Officer for verification in view of the amendment to Section 251(1)(a) with effect from 01.06.2001 becomes wholly academic and, therefore, the ground raised by Department is dismissed as infructuous. Further , since the Cross objection

Pratap Chandra Sau Welfare Trust, Medinipur vs. ITO, Ward-38(1), Midnapur

In the result, both the appeals of the assessee are allowed

ITA 374/KOL/2024[2020-21]Status: DisposedITAT Kolkata21 May 2024AY 2020-21

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10Section 12ASection 139(4)Section 143(1)Section 143(1)(a)

Department challenging the action of Ld. CIT(A) in restoring the matter to Assessing Officer for verification in view of the amendment to Section 251(1)(a) with effect from 01.06.2001 becomes wholly academic and, therefore, the ground raised by Department is dismissed as infructuous. Further , since the Cross objection

Sukh Darshan Singh, Delhi vs. ITO Ward.43(2), Delhi

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

ITA 2233/DEL/2023[2011-12]Status: DisposedITAT Delhi17 May 2024AY 2011-12

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10Section 142(1)Section 143(2)Section 148Section 54F

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER Sukh Darshan Singh

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

consideration of the above submission of the assessee firm, the ld CIT(A) stated that as per the provision of section 251 (1) (a) of the Act, the CIT (A) has the powers to confirm, reduce, enhance or annul the assessment. It is further provided in the explanation

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

consideration of the above submission of the assessee firm, the ld CIT(A) stated that as per the provision of section 251 (1) (a) of the Act, the CIT (A) has the powers to confirm, reduce, enhance or annul the assessment. It is further provided in the explanation

Jolly Steel Industries Pvt. Ltd., Pune vs. ITO Ward 14(1), Pune

In the result, the appeal filed by the assessee stands partly allowed

ITA 255/PUN/2024[2013-14]Status: DisposedITAT Pune14 May 2024AY 2013-14

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.255/Pun/2024 "नधा"रण वष" : Assessment Year : 2013-14

For Appellant: Shri Kishor B. PhadkeFor Respondent: Smt. Deepa Sanjay Hiray
Section 139(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

Anil Tarachand Kadu, Ahmednagar vs. Deputy Commissioner of Income Tax, Central Circle -1(1), Pune

ITA 1059/PUN/2023[2013-14]Status: DisposedITAT Pune07 May 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1059/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Anil Tarachand Kadu, The Deputy Gut No.115, Ranjankhol, V Commissioner Of Income Tilaknagar, Ahmednagar, S Tax, Central Cirlce-1(1), Ahmednagar – 413720. Pune. Pan: Aplpk9182P Appellant/ Revenue Respondent /Assessee Assessee By Shri Vinita Shah – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 07/05/2024 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 For A.Y.2013-14 Dated 07.08.2023 Emanating From The Assessment Order U/S.143(3) R.W.S 153A Of The Income Tax Act, 1961 Dated 29.12.2017. The Assessee Has Raised The Following Grounds Of Appeal : Anil Tarachand Kadu [A]

Section 143(3)Section 246ASection 250Section 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 ... Anil Tarachand Kadu [A] 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

Anil Tarachand Kadu, Ahmednagar vs. Deputy Commissioner of Income Tax, Central Circle -1(1), Pune

ITA 1058/PUN/2023[2013-14]Status: DisposedITAT Pune07 May 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1058/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Anil Tarachand Kadu, The Deputy Gut No.115, Ranjankhol, V Commissioner Of Income Tilaknagar, Ahmednagar, S Tax, Central Cirlce-1(1), Ahmednagar – 413720. Pune. Pan: Aplpk9182P Appellant/ Revenue Respondent /Assessee Assessee By Shri Vinita Shah – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 07/05/2024 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 For A.Y.2013-14 Dated 07.08.2023 Emanating From The Penalty Order U/S.271(1)(C) Of The Act, 1961 Dated 20.06.2018. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case As Well As In Law, The Learned Cit(A) Has Erred In Passing The Ex-Parte Order, Without Anil Tarachand Kadu [A]

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 271(1)(c)

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 3 Anil Tarachand Kadu ... 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

Income Tax Officer, Ward-7(1), Hyderabad vs. Rahmathunnisa Begum, Hyderabad

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

ITA 239/HYD/2024[2013-14]Status: HeardITAT Hyderabad07 May 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.239/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Income Tax Officer Vs. Smt. Rahmathunnisa Ward 7(1) Begum, Hyderabad Hyderabad Pan: Chfpb7761R (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri Kumar Pranav, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri K.C. Devadas, Ca With Shri Shabbir Ali Khan (Assessee) सुनवाई की तारीख/Date Of Hearing: 07/05/2024 घोषणा की तारीख/Pronouncement: 07/05/2024 आदेश/Order

For Appellant: Shri K.C. Devadas, CA with Shri Shabbir Ali KhanFor Respondent: Shri Kumar Pranav, CIT(DR)
Section 142ASection 250Section 251(1)Section 50(2)Section 50CSection 50C(2)

learned CIT (A) LEARNED CIT (A) NFAC, himself in view of the powers conferred upon the CIT (A) as mentioned in section 251(1) of the I.T. Act wherein it is mentioned that the learned CIT (A) shall either confirm, reduce, enhance or annul the assessment. However, there

Shri Samarth Shikshan Prasarak Mandal, Pune vs. ITO, Exemotion Ward, 2 Pune, Pune

In the result, the appeal filed by the assessee stands partly allowed

ITA 629/PUN/2024[2011-12]Status: DisposedITAT Pune06 May 2024AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.629/Pun/2024 "नधा"रण वष" Assessment Year : 2011-12

For Respondent: Shri Manoj Tripathi
Section 139(1)Section 143(3)Section 148Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)Section 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

Sigmalon Equipment Pvt. Ltd., Pune vs. ACIT, Circle 10, Pune

In the result, the appeal filed by the assessee stands partly allowed

ITA 603/PUN/2024[2012-13]Status: DisposedITAT Pune06 May 2024AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.603/Pun/2024 "नधा"रण वष" Assessment Year : 2012-13

For Appellant: Shri Sanket JoshiFor Respondent: Shri Manoj Tripathi
Section 143(3)Section 14ASection 154Section 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

Jai Shriram Sahakari Path Sansthan Mariyadit, Pune vs. ITO, Ward 6(4), Pune

ITA 173/PUN/2024[2017-18]Status: DisposedITAT Pune30 Apr 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.173/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Jai Shriram Sahakari Pat The Income Tax Officer, Sansthan Maryadit, V Ward-6(4), Pune. 1085, Bhawani Peth, S Padmashali Puram, Kamgar Middan, Nr Watar Tank, Pune – 411042. Pan: Aacaj7371A Appellant / Revenue Respondent / Assessee Assessee By None. Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 29/04/2024 Date Of Pronouncement 30/04/2024 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 10.10.2023. The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Cit(A) Erred In Law & On Facts In Confirming & The Ito, Ward 6(4), Pune (Learned Ao) Erred In Law & On Facts In Assessing Appellant'S Total Income At Rs.1,17,73,000/- By Making Addition Of The Same Amount U/S 69A Of The Ita, 1961. 2. Learned Cit(A) & The Learned Ao Erred In Law & On Facts In Making Addition U/S 69A Without Appreciating That Cash Deposit By The Appellant Is Not Income Of The Appellant As The Same Amount Was Collected From Msedcl Consumers On Behalf Of Msedcl & Back-To-Back Transferred To Msedcl & Jai Shriram Sahakari Path Sansthan Maryadit [A]

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

Nikhil Inderchand Jain, Nagpur vs. Income Tax Officer, Ward 5(3), Nagpur

ITA 121/NAG/2023[2017-18]Status: DisposedITAT Nagpur19 Apr 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

Section 143(3)Section 250Section 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 ... Nikhil Inderchand Jain [A] 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