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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)

Van Bros Construction Pvt Ltd, Delhi vs. Assessment Unit, Income Tax Department

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

ITA 2381/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2381/Del/2025 िनधा"रणवष"/Assessment Year:2019-20 बनाम Van Bros Construction Pvt. Ltd., Assessment Unit B-113, Lajpat Nagar-1, Vs. Income Tax Department, New Delhi. National Faceless Appeal, Pan No.Aaacv1092J Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234D

assessee has filed various details in support of his claim taken during the present appellate proceedings. 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 ... making a fresh assessment in accordance with law. This proviso has been inserted in the Act w.e.f. 1.10.2024. The said proviso to section 251(1)(a) of the Act is reproduced as under: 251. (1) In disposing of an appeal, the Commissioner (Appeals)] shall have the following powers

Income Tax Officer, Ludhiana vs. Deep Trading Co., Ludhiana

The appeal of the Revenue is dismissed

ITA 477/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 477/Chd/2025 "नधा"रण वष" / Assessment Year : 2012-13 Income Tax Officer, Deep Trading Co., Room No. 228, First Floor, बनाम B 34-5503, Aaykar Bhawan, Rishi Nagar, 22 Footi Road, Vs. Ludhiana Haibowal Kalan, Ludhiana "थायी लेखा सं./ Pan No: Aahfd6122B अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Sh. Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.09.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 11.11.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Revenue Against The Order Dated 20.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Pertaining To A.Y. 2012-13. 2. Grounds Of Appeal Are As Under:

For Appellant: NoneFor Respondent: Sh. Manav Bansal, CIT DR
Section 144Section 251(1)Section 251(1)(a)

that the Ld. CIT(A) has remanded back the case to the file of the Assessing Officer under the newly inserted provision to section 251(1) (a) of the 477-Chd-2025 Deep Trading Co., Ludhiana Income Tax Act, 1961 (in short 'the Act') keeping in view the assessment order ... Assessing Officer. 6. We have considered the order of the Ld. CIT(A) and we find that after the insertion of section 251(1)(a) of the Act in the Income Tax Act w.e.f 1.10.2024, the action of the Ld. CIT(A) to remand the case back

Shri Rushabhdev Swetambar Murtipujak Jain Sangh, Ahmedabad vs. The ITO, Ward-2 (Exemption), Ahmedabad

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

ITA 136/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri R P Rastogi, CITDR
Section 12ASection 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

afford the assessee an effective opportunity to substantiate its case. Accordingly, the learned CIT(A), in exercise of the powers vested under section 251(1)(a) of the Act, set aside the assessment order and restored the matter to the file of the Assessing Officer for a fresh adjudication ... year. 20. Considering these facts in totality, we are of the view that the learned CIT(A) was justified in exercising powers under section 251(1)(a) of the Act to set aside the ex parte assessment and restore the matter to the file of the Assessing Officer for fresh

Narendra Khimji Savla, Mumbai vs. ITO Ward 6(1)(1), Mumbai

In the result, the appeal is allowed for statistical

ITA 4197/MUM/2025[2013-14]Status: DisposedITAT Mumbai10 Nov 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Himanshu Gandhi,ARFor Respondent: Shri Leyaqat Ali Aafaqui (Sr. AR)
Section 132Section 132(4)Section 147Section 148Section 149Section 151Section 234ASection 271(1)(c)

make further inquiry and report the result of the same to him as per section 250(4) of the Act. 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 an assessment

Om J J Swa Vishwashanti Dham Nirman Sanstha, Verul vs. ITO Exemption Ward, Aurangabad

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

ITA 2090/PUN/2025[2015-16]Status: DisposedITAT Pune31 Oct 2025AY 2015-16
Section 11Section 12ASection 143(1)Section 250

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

Pravin Prakashchand Mehta, Pune vs. Income Tax Officer, Ward 8(3), Pune

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

ITA 475/PUN/2024[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.475/Pun/2024 निर्धारण वषा / Assessment Year: 2016-17 Pravin Prakashchand Mehta, V The Income Tax Officer, B 10, Pati Regency, S Ward-8(3), Pune. Erandwane, Pune – 411004. Pan: Aavpm4448H Appellant/ Assessee Respondent / Revenue Assessee By Ms Sampada Ingale (Virtual) On Behalf Of Shri Suhas P. Bora – Ar Revenue By Shri Sandeep P Sathe – Jcit Date Of Hearing 06/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This 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 A.Y.2016-17 Dated 11.01.2024 Emanating From The Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 08.03.2017. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 119(2)Section 143(1)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 ... 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

Sumitlal, Surat vs. ITO, Surat

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

ITA 545/SRT/2025[201011]Status: DisposedITAT Surat30 Oct 2025

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Sumitlal, Ito 101-B/2, Sanskrut Flats Umra, Aayakar Bhavan, Bharthana, Vs. Surat-395007. Surat-395007 Pan No. Acxpl 1238 Q Appellant Respondent

For Respondent: Mr. Nitin Paharia, CA&
Section 144Section 251(1)(a)Section 69

ignoring as per the (Appeals), NFAC, Delhi has erred in law in ignoring as per the newly inserted proviso to section 251(1)(a) of the Act, newly inserted proviso to section 251(1)(a) of the Act, newly inserted proviso to section 251(1)(a) of the Act, Commissioner ... assessment. This proviso has been inserted in the Act assessment. This proviso has been inserted in the Act w.e.f.1.10.2024. The said proviso to section 251(1)(a) of the w.e.f.1.10.2024. The said proviso to section 251(1)(a) of the w.e.f.1.10.2024. The said proviso to section 251(1

Satyamev Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer - Ward 1(1), Nashik

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

ITA 2036/PUN/2025[2021-22]Status: DisposedITAT Pune30 Oct 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2036/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Satyamev Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. 1, Maratha Tower, Raviwar Karanja, Nashik – 422001. Maharashtra. Pan: Aakas2833C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This 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.2021-22 Dated 17.06.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated

Section 147Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 80P

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 4 ITA No.2036/PUN/2025 [A] 251(2) of the Act which requires the CIT(A) to apply his mind

Deepak Jain, Delhi vs. DCIT, CC-26, Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 3416/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 69A

speaking order on merit on all the points for determination including each ground of appeal. 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 Ld. CIT(A) is required to apply his/her mind ... issues arisen from the order before him/her, whether or not the issue has been raised by the assessee before him/her. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against assessment order, the Ld. CIT(A) shall have the power to confirm, reduce, enhance

Sarang Dealcom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

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

ITA 1230/KOL/2025[2015-2016]Status: DisposedITAT Kolkata29 Oct 2025AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 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

Dy. Commissioner of Income Tax, Central Circle-I, Noida vs. Strawberry Farmer Agro Products, Noida

The appeal of the revenue is dismissed

ITA 4091/DEL/2025[2019-20]Status: DisposedITAT Delhi29 Oct 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhdy. Commissioner Of Vs. Strawberry Farmer Agro Income Tax, Central Products Circle-I, Office Of The C-3, Sector-7, Noida, Deputy Commissioner Of Gautam Budh Nagar, Income Tax, Central Noida, Up 201301 Circle -0I, Noida, Noida, Up 201301 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxfs6899J Appellant .. Respondent

For Appellant: Sh. Manish Gupta, Sr. DRFor Respondent: None
Section 142(1)Section 144Section 147Section 148Section 148ASection 251(1)(a)Section 69A

other alternative the assessee filed the appeal before the First Appellate Authority. 3. The Ld. CIT(A) in terms of power under Section 251(1)(a) of the Act set aside the issue to the file of the Ld. AO for fresh adjudication of the same with the following observations ... give suitable explanation on various issues and to the AO to make a fair assessment of the real income of the assessee. Section 251(1)(a) amended with effect from 01.10.2024 reads as under:- 251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers

Satyam Transformers Private Limited, Aurangabad vs. ITO Ward 2(3), Aurangabad

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

ITA 1239/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Akhilesh Srivastva
Section 143(2)Section 143(3)Section 250Section 72

assessee’s appeal in limine without deciding on merit, Ld. Commissioner (Appeals) has not exercised his power in consonance with the provisions of section 251(1)(a) of the Act. The relevant findings and observations of the Tribunal are reproduced below : “9. I have considered rival submissions and perused material ... learned Commissioner (Appeals) can permit withdrawal of the appeal by dismissing it in limine without deciding on merits. As per the provisions of section 251(1)(a) of the Act, the first appellate authority is conferred with the powers to decide an appeal against an order of assessment by confirming

Ravi Rao, Chamarajanagar vs. Income Tax Officer, Ward-1, Chamarajanagar

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

ITA 1834/BANG/2025[2017-18]Status: DisposedITAT Bangalore27 Oct 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Vageesh Hegde, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 133(6)Section 142(1)Section 144Section 251(1)(a)

authorities. I find that the assessment order has been passed u/s. 144 of the Act. In such cases, as per the provisions of section 251(1)(a) of the Act the ld. CIT(A) is directed to send it back to the AO for making a fresh assessment. However

Jai Mata Di Om, Thane vs. Pr. Comm. of Income Tax, Thane-1, Thane

In the result, the appeal of the assessee is allowed

ITA 3342/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 Oct 2025AY 2021-22

Bench: Shri Amit Shukla & Shri Prabhash Shankar

For Appellant: Shri Subodh Ratnaparkhi, ARFor Respondent: Shri Vivek Perampurna (CIT-DR)
Section 143Section 143(3)Section 263Section 69C

also direct him to do what he has failed to do.......".These observations are squarely applicable to the interpretation of section 251(1)(a)of the Act. Even otherwise, an appellate authority while hearing appeal against the order of a subordinate authority has all the powers which the original authority

Sanjay Mohanbhai Molia, Rajkot vs. The Income Tax Officer, Ward-1(1)(1), Rajkot

ITA 595/RJT/2025[2017-18]Status: DisposedITAT Rajkot24 Oct 2025AY 2017-18
For Appellant: Shri Brijesh Parekh, Ld. ARFor Respondent: Adjournment Application

आयकर अपीलीय अधिकरण, राजकोटन्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

Susanta Mallick, Kalikapur vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 1764/KOL/2025[2015-2016]Status: DisposedITAT Kolkata24 Oct 2025AY 2015-2016
Section 10(38)Section 147Section 148Section 250

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

M/S. Raktikanta Panda Niranjan Panda, Chennai vs. ITO, Ncw-22(4), Chennai

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

ITA 1781/CHNY/2025[2012-13]Status: DisposedITAT Chennai24 Oct 2025AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1781/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 Raktikanta Panda Niranjan Panda, Vs. The Income Tax Officer, No. B, 301, Block B, Tvs Emerald Non Corporate Ward 22(4), Green Hills, No. 345/2B, Tambaram. Nedungundram, Ngo Nagar, Alapakkam, Perungalathur, Chennai 600 063. [Pan:Adjpn9359H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Dr. M. Mohan Babu, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 09.10.2025 घोषणा की तारीख /Date Of Pronouncement : 24.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 10.06.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2012-13. 2. We Find That This Appeal Is Filed With A Delay Of 293 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons.

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Dr. M. Mohan Babu, Addl. CIT
Section 251Section 251(1)(a)

that the ld. CIT(A) erred in law in enhancing the cash deposit suo motu without providing proper opportunity of being heard under section 251(1)(a) of the Income Tax Act, 1961 [“Act” in short]. He argued vehemently that the enhancement is not at all maintainable

Jain Textile Industries, Gurgaon vs. Assistant Commissioner of Income-Tax, Circle-1(1), Gurgaon

In the result, Appeal of the Assessee is dismissed as devoid of

ITA 932/DEL/2025[2014-15]Status: DisposedITAT Delhi24 Oct 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Jain Textile Industries, V Assistant Commissioner Of 38, Milestone, Behrampur S Income Tax, Circle-1(1) Road, Village Khandsa, Hsiiddc Building, 4Th Floor, Gurgaon, Haryana Udyog Vihar, Phase-V, Gurgaon Pan: Aabfj8405F Appellant Respondent Assessee By Sh. Bhupender Jit Kumar, Adv, Sh. Nikhil Sharma, Adv & Sh. Tushar Kalra, Adv Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 03/09/2025 Date Of Pronouncement 24/10/2025

Section 143(3)Section 144Section 147Section 251(1)(a)

circumstances of the case and in law, the Ld. CIT(A) has erred in restoring the matter back to the AO under section 251(1)(a) of the Act even when the AO has not made any best judgement assessment under section 144 of the Act in the case

Ashutosh Deshpande, Nagpur vs. ACIT/DCIT Circle -5, Nagpur

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

ITA 493/NAG/2025[2017-18]Status: DisposedITAT Nagpur17 Oct 2025AY 2017-18

Bench: Shri Pavan Kumar Gadaleashutosh Sudhakar Deshpande, Plot No.5, Gandhi Nagar, Nagpur 440 010, ……………. Appellant Maharashtra. Pan–Aavpd0098E V/S Acit Circle–5, ……………. Respondent Nagpur-440006, Maharashtra. Assessee By: Shri.Ashutosh Sudhakar Despande. Revenue By : Shri.Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.Ashutosh Sudhakar DespandeFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 251(1)(a)Section 69A

instead of dismissing the appeal without appreciating the facts & circumstances correct, he could have set aside the case as per provision of section 251(1)(a) of the Income Tax Act, 1961. Without prejudice to above the assessment framed by the Ld. ACIT/DCIT is in violation of CBDT Instruction

Kausalya Agro Farms Amd Developers Private Limited, Hyderabad vs. ITO., Ward-2(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes, in terms of our above findings

ITA 804/HYD/2025[2016-17]Status: DisposedITAT Hyderabad17 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. DR
Section 147Section 148Section 251(1)(a)Section 36(1)(iii)

said assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), invoking powers under the proviso to section 251(1)(a) of the Act, set aside the entire assessment to the file of the Ld. AO with a direction to complete the assessment ... assessment was completed under section 144 of the Act and, therefore, the Ld. CIT(A) was fully empowered under the proviso to section 251(1)(a) to set aside the entire assessment for de novo adjudication. Accordingly, there is no infirmity in the order of Ld. CIT(A) and prayed