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“Section 251(1)(b)”

Section References (mined)Section 251Section 251(1)(b)15 judgments

The decision most relied on for Section 251(1)(b) is CIT v. Premkumar Arjundas Luthra (HUF) (297 CTR 614), cited in 659 judgments on BharatTax.

Leading authorities on Section 251(1)(b)

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.

Haji Nazir Hussain v. ITO
91 ITD 42 · 2004 · ITAT
19
citing judgments

Section 68 additions can be made based on impounded papers, even if sums are not credited in books, to prevent assessees from benefiting from their own lapses.

All Angels Educational Society v. Chief CIT, Chennai-III
72 Taxmann.com 251 · 2016 · High Court
10
citing judgments

A statutory authority cannot condone delay if there is no specific provision empowering it to do so. If an application is rejected solely on grounds of limitation, the merits of the matter cannot be examined.

Judgments citing Section 251(1)(b)

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

appeal against assessment order, the Ld. CIT(A) shall have the power to confirm, reduce, enhance or annul the assessment. Similarly, the section 251(1)(b) of the Act provides that in disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm or cancel

Mrs. Nidhi Yadav, Dehradun vs. ITO, Rudrapur

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

ITA 117/DDN/2024[2015-16]Status: DisposedITAT Dehradun31 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

Section 143(1)Section 148Section 271(1)(c)Section 69A

appeal against assessment order, the Ld. CIT(A) shall have the power to confirm, reduce, enhance or annul the assessment. Similarly, the section 251(1)(b) of the Act provides that in disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm or cancel

Smt. Nidhi Yadav, Dehradun vs. ITO- W-2(1)(4), Rudrapur

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

ITA 115/DDN/2024[2013-14]Status: DisposedITAT Dehradun31 Jul 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraita No.115/Ddn/2024, A.Y. 2013-14 Ita No.117/Ddn/2024, A.Y. 2015-16 Nidhi Yadav, Vs. Income Tax Officer, B-801, Forest Residency, Ward 2(1)(4), Dehradun, Uttarakhand Income Tax Office, Pin Code: 248014 Rudrapur, Uttarakhand Pan: Acapy5157E (Respondent) Appellant By Sh. Mohit Dev, Ca Respondent By Sh. Amarpal Singh, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 31/07/2025 Order Per Avdhesh Kumar Mishra, Am Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

Section 143(1)Section 148Section 271(1)(c)Section 69A

appeal against assessment order, the Ld. CIT(A) shall have the power to confirm, reduce, enhance or annul the assessment. Similarly, the section 251(1)(b) of the Act provides that in disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm or cancel

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle -1(1), Panaji

ITA 224/PAN/2024[2010-11]Status: DisposedITAT Panaji30 Jun 2025AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Shri Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

ITA 223/PAN/2024[2009-10]Status: DisposedITAT Panaji30 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle -1(1), Panaji

ITA 140/PAN/2024[2012-13]Status: DisposedITAT Panaji30 Jun 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Uday Anant Kamat, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

ITA 139/PAN/2024[2011-12]Status: DisposedITAT Panaji30 Jun 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshalisr

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 251Section 253(1)Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Progressive Shelters Private Limited, New Delhi vs. ITO, Ward-20(2), New Delhi

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

ITA 3416/DEL/2024[2012-13]Status: DisposedITAT Delhi01 May 2025AY 2012-13

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

Section 115BSection 69A

appeal against assessment order, the Ld. CIT(A) shall have the power to confirm, reduce, enhance or annul the assessment. Similarly, the section 251(1)(b) of the Act provides that in disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm or cancel

Cherrie Gems Private Limited, Roorkee vs. Commissioner of Income Tax(Appeals), NFAC, Delhi

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

ITA 98/DDN/2023[2017-18]Status: DisposedITAT Dehradun12 Feb 2025AY 2017-18

Bench: BEFORESHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142(1)Section 144Section 250(6)Section 69A

appeal against assessment order, the CIT(A) shall have the power to confirm, reduce, enhance or annul the assessment. Similarly, the section 251(1)(b) of the Act provides that in disposing of an appeal against an order imposing a penalty, the CIT(A) may confirm or cancel such orders

Madan Mohan Gahtori, Udham Singh Nagar vs. ACIT, U.S.Nagar

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

ITA 56/DDN/2023[2014-15]Status: DisposedITAT Dehradun12 Feb 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 131Section 144ASection 153ASection 244ASection 251(1)(a)Section 69ASection 69C

appeal against assessment order, the CIT(A) shall have the power to confirm, reduce, enhance or annul the assessment. Similarly, the section 251(1)(b) of the Act provides that in disposing of an appeal against an order imposing a penalty, the CIT(A) may confirm or cancel such orders

DCIT, Central Circle-15, New Delhi vs. Dmg Finance Investment Private Limited, New Delhi

ITA 3432/DEL/2023[2011-12]Status: DisposedITAT Delhi28 Nov 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2011-12 Dcit, Vs Dmg Finance Investment Private Central Circle-15, Limited, New Delhi. Flat No.1, First Floor, Dakshineshwar, 10 Hailey Road, New Delhi – 110 001. Pan: Aaacd3459K

For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Shri Debesh Panda, Special Counsel
Section 132(4)Section 139Section 153A

Tribunal itself could 17 not have made the order enhancing the amount of penalty. The power of the Appellate Assistant Commissioner under Section 251(1)(b) includes the power even to enhance the penalty subject to the requirement of sub-section (2) of Section 251 of reasonable opportunity of showing

Tny Holidays Private Limited, Gurgaon vs. ACIT Circle 4(1), Gurgaon

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

ITA 2884/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Oct 2024AY 2016-17

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 139(1)Section 142(1)Section 144Section 234Section 234A

appeal against assessment order, the CIT(A) shall have the power to confirm, reduce, enhance or annul the assessment. Similarly, the section 251(1)(b) of the Act provides that in disposing of an appeal against an order imposing a penalty, the CIT(A) may confirm or cancel such orders

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

Jet Lite (India) Ltd., Mumbai vs. DCIT, Central Circle-6 (Now CC-1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 839/DEL/2019[1996-97]Status: DisposedITAT Delhi11 Mar 2024AY 1996-97

Bench: Shri M. Balaganesh & Shri Anubhav Sharmajet Lite (India) Ltd, Vs. Dcit, 13, Community Central Circle-6, Centre, Yusuf Sarai, (Now Cc-1), New Delhi New Delhi (Appellant) (Respondent) Pan:Aadcs4480L

For Appellant: NoneFor Respondent: Mr. Waseem Arshad, CIT DR
Section 156Section 250Section 251(1)(a)Section 251(1)(b)Section 271(1)(c)Section 275

circumstances of the case and in law, the learned CIT(A) enhanced the penalty without the law empowering enhancement in terms of Section 251(1)(b) of the Act in contradistinction to Section 251(1)(a) of the Act, which particularly grants power of enhancement and which is absent conspicuously ... submitted by the appellant before the AO (referred to in para 9.25). In any case it was responsibility to supply such names. 10. Section 251(1)(b) {which Section 251(1)(b) reads as under: is relevant in respect of appeals against order "251. (1) In disposing of an appeal

Mita Holdings Pvt. Ltd., Mumbai vs. Addll. CIT - CC - 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 1817/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
Section 269TSection 271E

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER