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“Section 2(1)”

Section References (mined)Section 2Section 2(1)147 judgments

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 3062/KOL/2025[2022-2023]Status: DisposedITAT Kolkata05 Mar 2026AY 2022-2023

Bench: The Bench That The Issue Is Squarely Covered By The Special Bench Of The Mumbai In The Case Of Araadhya Jain Trust Vs. Ito, Ita No. 4272/Mum/2024, A.Y. 2023-24, Order Dated 09.04.2025, Wherein A Similar Issue Has Been Decided In Favour Of The Assessee. The Ld. Ar Therefore, Prayed That The Issue May Be Kindly To Be Decided In The Light Of Said Decision By Following The Same As The Facts Are Similar.

Section 143(1)Section 164Section 167BSection 2Section 250

posed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. Thus, sub section 2(1) of Finance Act, which is subject to the provisions of sub-section (3), though, provides that income-tax shall be charged at the rate specified ... revert back to the rate prescribed in Paragraph A, Part (I) of First Schedule to the Finance Act-2023. Sub-section 2(1) of the Finance Act, further provides that the tax so determined shall be increased by a surcharge collected for the purposes of Union, calculated under each case

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 3061/KOL/2025[2021-2022]Status: DisposedITAT Kolkata05 Mar 2026AY 2021-2022

Bench: The Bench That The Issue Is Squarely Covered By The Special Bench Of The Mumbai In The Case Of Araadhya Jain Trust Vs. Ito, Ita No. 4272/Mum/2024, A.Y. 2023-24, Order Dated 09.04.2025, Wherein A Similar Issue Has Been Decided In Favour Of The Assessee. The Ld. Ar Therefore, Prayed That The Issue May Be Kindly To Be Decided In The Light Of Said Decision By Following The Same As The Facts Are Similar.

Section 143(1)Section 164Section 167BSection 2Section 250

posed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. Thus, sub section 2(1) of Finance Act, which is subject to the provisions of sub-section (3), though, provides that income-tax shall be charged at the rate specified ... revert back to the rate prescribed in Paragraph A, Part (I) of First Schedule to the Finance Act-2023. Sub-section 2(1) of the Finance Act, further provides that the tax so determined shall be increased by a surcharge collected for the purposes of Union, calculated under each case

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

ITA 3060/KOL/2025[2020-2021]Status: DisposedITAT Kolkata05 Mar 2026AY 2020-2021
Section 143(1)Section 164Section 167BSection 2Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Ι.Τ.Α. Nos. 3060-3062

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2312/KOL/2025[2024-2025]Status: DisposedITAT Kolkata26 Feb 2026AY 2024-2025

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Ms. Mita Rizvi, ARFor Respondent: Shri Santanu Ghosh, DR
Section 139(1)Section 143(1)Section 164Section 167BSection 2

rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. Thus, sub section 2(1) of Finance Act, which is subject to the provisions of sub-section (3), though, provides that income-tax shall be charged at the rate ... revert back to the rate prescribed in Paragraph A, Part (I) of First Schedule to the Finance Act-2023. Sub-section 2(1) of the Finance Act, further provides that the tax so determined shall be increased by a surcharge collected for the purposes of Union, calculated under each case

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

ITA 2311/KOL/2025[2023-2024]Status: DisposedITAT Kolkata26 Feb 2026AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

ITA 2310/KOL/2025[2022-2023]Status: DisposedITAT Kolkata26 Feb 2026AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Ms. Mita Rizvi, ARFor Respondent: Shri Santanu Ghosh, DR

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA

RAJENDRAN SHARMILA,ANNUR vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI

In the result, appeal of the assessee is allowed

ITA 2315/CHNY/2025[2017-2018]Status: DisposedITAT Chennai16 Feb 2026AY 2017-2018

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकर अपीलसं./Ita No 2315/Chny/2025 निर्धारणवर्ष/Assessment Year: 2017-18 Rajendran Sharmila 1/66 Main Road, Kariagoundanur Vadakkalur Post, Coimbatore, Tamil Nadu-641653 (अपीलार्थी/Appellant) V. Ito Non Corporate Ward 3(2), Све (प्रत्यर्थी/Respondent) [Pan: Bicps 3272 D] अपीलार्थीकी ओरसे/ Assessee By Mr. K. Muthukumar, Ca प्रत्यर्थीकी ओरसे / Respondent By Mr. C. Sivakumar, Addl.Cit सुनवाईकीतारीख/Date Of Hearing 08.01.2026 घोषणाकीतारीख / Date Of 16.02.2026 Pronouncement आदेश / Order Per Manu Kumar Giri, Jm: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)] Dated 07.07.2025 For The Assessment Year 2017-18, Confirming The Addition Of Rs.70,50,000/- Made By The Ao U/S. 69A Of The Income Tax Act, 1961 (“The Act”).

Section 142(1)Section 143(2)Section 143(3)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्रीमनुकुमारगिरि, न्यायिकसदस्य एवं श्रीएस. आर. रघुनाथालेखासदस्य BEFORE SHRI MANU KUMAR GIRI

DCIT CENTRAL CIRCLE 8 2 MUMBAI, MUMBAI vs. ABHINAND VENTURES PRIVATE LIMITED, MUMBAI

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2172/MUM/2025[2019-20]Status: DisposedITAT Mumbai28 Jan 2026AY 2019-20

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

goods. The Act opens with the preamble "whereas it is expedient to provide for the registration and more effective protection of trade marks ...... ..... "Section 2(1) of the Act defines a trade mark as meaning Abhinand Ventures Pvt. Ltd. "a mark used or proposed to be used in relation

DCIT CENTRAL CIRCLE 8 2 MUMBAI, MUMBAI vs. ABHINAND VENTURES PRIVATE LIMITED , MUMBAI

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2171/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-19

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

goods. The Act opens with the preamble "whereas it is expedient to provide for the registration and more effective protection of trade marks ...... ..... "Section 2(1) of the Act defines a trade mark as meaning Abhinand Ventures Pvt. Ltd. "a mark used or proposed to be used in relation

DCIT CENTRAL CIRCLE 8 2 MUMBAI, MUMBAI vs. ABHINAND VENTURES PRIVATE LIMITED, MUMBAI

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2170/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Jan 2026AY 2016-17

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

goods. The Act opens with the preamble "whereas it is expedient to provide for the registration and more effective protection of trade marks ...... ..... "Section 2(1) of the Act defines a trade mark as meaning Abhinand Ventures Pvt. Ltd. "a mark used or proposed to be used in relation

DCIT CENTRAL CIRCLE 8 2 MUMBAI, MUMBAI vs. ABHINAND VENTURES PRIVATE LIMITED , MUMBAI

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2118/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Jan 2026AY 2015-16

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

goods. The Act opens with the preamble "whereas it is expedient to provide for the registration and more effective protection of trade marks ...... ..... "Section 2(1) of the Act defines a trade mark as meaning Abhinand Ventures Pvt. Ltd. "a mark used or proposed to be used in relation

DCIT, MUMBAI vs. ABHINAND VENTURES PRIVATE LIMITED , MUMBAI

Accordingly all these appeals of revenue are to be treated, as dismissed

ITA 2117/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Jan 2026AY 2014-15

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay Mehta, & Shri NarendraFor Respondent: C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025
Section 143(3)

goods. The Act opens with the preamble "whereas it is expedient to provide for the registration and more effective protection of trade marks ...... ..... "Section 2(1) of the Act defines a trade mark as meaning Abhinand Ventures Pvt. Ltd. "a mark used or proposed to be used in relation

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad07 Jan 2026AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR
Section 147Section 148

contended by the Department in these proceedings. 16.6. Since the impugned notices have been issued in an electronic form, the provisions of section 2(1)(t), section 3, section 13, section 66A of the Act of 2000 would be relevant as the same govern electronic communication. In the present case

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of the assessee in ITA No

ITA 549/HYD/2024[2015-16]Status: DisposedITAT Hyderabad07 Jan 2026AY 2015-16

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/S. Desu Enterprises, Ongole (A.P.) Pan: Aagfd1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. Pan: Αιτpg3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, Cit-Dr & Ms. Payal Gupta, Sr-Dr सुनवाई की तारीख / Date Of Hearing: 06/11/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Desu Enterprises & Shri Thalla Srisailam Goud (“The Assessees”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 26.02.2024 & 09.04.2024 For The A.Ys. 2015-16 & 2013-14 Respectively. Since The Issues Involved In These Two Appeals Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Respondent: Shri Sashank Dundu, Advocate
Section 147Section 148

contended by the Department in these proceedings. 16.6. Since the impugned notices have been issued in an electronic form, the provisions of section 2(1)(t), section 3, section 13, section 66A of the Act of 2000 would be relevant as the same govern electronic communication. In the present case

SHANTILAL NAROTTAMDAS PANCHAL,MALAD EAST vs. ITO-41(3)(4), MUMBAI, BANDRA KURLA COMPLEX

Appeal is allowed

ITA 3570/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18

Bench: Him.

For Appellant: Shri Ravindra PoojaryFor Respondent: Shri Bhagirath Ramawat
Section 144BSection 147Section 148Section 148ASection 151Section 56(2)(vii)

March 2021. 6.1.1. In respect of applicability of TOLA on new provisions, Hon'ble Court observed the following in para 67- "Section 2(1)(b)(ii) of TOLA defines 'specified Act' to include the Income Tax Act. After 1 April 2021, Section 2(1)(b)(ii) must be read

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 1770/MUM/2025[2023-24]Status: DisposedITAT Mumbai23 Dec 2025AY 2023-24

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 250

rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. Thus, sub section 2(1) of Finance Act, which is subject to the provisions of sub-section (3), though, provides that income-tax shall be charged at the rate ... revert back to the rate prescribed in Paragraph A, Part (I) of First Schedule to the Finance Act-2023. Sub-section 2(1) of the Finance Act, further provides that the tax so determined shall be increased by a surcharge collected for the purposes of Union, calculated under each case

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 1769/MUM/2025[2022-23]Status: DisposedITAT Mumbai23 Dec 2025AY 2022-23

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 250

rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. Thus, sub section 2(1) of Finance Act, which is subject to the provisions of sub-section (3), though, provides that income-tax shall be charged at the rate ... revert back to the rate prescribed in Paragraph A, Part (I) of First Schedule to the Finance Act-2023. Sub-section 2(1) of the Finance Act, further provides that the tax so determined shall be increased by a surcharge collected for the purposes of Union, calculated under each case

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 1768/MUM/2025[2021-22]Status: DisposedITAT Mumbai23 Dec 2025AY 2021-22

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 250

rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. Thus, sub section 2(1) of Finance Act, which is subject to the provisions of sub-section (3), though, provides that income-tax shall be charged at the rate ... revert back to the rate prescribed in Paragraph A, Part (I) of First Schedule to the Finance Act-2023. Sub-section 2(1) of the Finance Act, further provides that the tax so determined shall be increased by a surcharge collected for the purposes of Union, calculated under each case

MRS. SISILY JOSE,CHENNAI vs. ITO, NCW-19(4), CHENNAI

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

ITA 1637/CHNY/2025[2020-21]Status: DisposedITAT Chennai14 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1637/Chny/2025 िनधा$रण वष$ / Assessment Year: 2020-21

For Appellant: Shri. V.P. Kuriyachan, CA &For Respondent: Ms. Gauthami Manivasagam, JCIT
Section 69A

Kerala High Court] and held that income from the sale of latex after its conversion into sole crepe was agricultural income under section 2(1)(b)(ii) of the Indian Income-tax Act, 1922 corresponding to section 2(1A) of the Income Tax Act, 1961. 13. The ld.AR submitted that

POTTOLIL AGRO MILLS,PERUMBAVOOR vs. INCOME TAX OFFICER, ALUVA

In the result, the appeal of the assessee bearing ITA No

ITA 664/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 115BSection 143(3)Section 2(1)(a)Section 250Section 3Section 69A

receipt of Rs.500 and Rs. 1,000 denomination notes (Specified Bank Notes) with effect from the "appointed day," which, as defined under Section 2(1)(a) of the Act, is 31.12.2016. It was argued that the Ld. AO, without conducting proper verification, passed the assessment order and made an addition

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Section 2(1) — 147 judgments | BharatTax | BharatTax