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“Section 2(1)(a)”

Section References (mined)Section 2Section 2(1)(a)38 judgments

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

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nCOCHIN BENCH\nBEFORE SHRI INTURI RAMA RAO, AM\nAND SHRI ANIKESH BANERJEE

SURABHI DISTRIBUTORS ,BENGALURU vs. ACIT, CIRCLE-6(2)(1), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 494/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18 M/S. Surabhi Distributors No.669 10Th Cross, West Of Chord Road Acit Mahalakshmipuram Vs. Circle 6(2)(1) Bengaluru 560 086 Bangalore Pan No :Ackfs0511L Appellant Respondent Appellant By : Sri Narendra Sharma, A.R. Respondent By : Sri Subramanian, D.R. Date Of Hearing : 03.07.2025 Date Of Pronouncement : 26.09.2025

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Sri Subramanian, D.R
Section 143(2)Section 143(3)Section 250Section 44ASection 68

Bank were asked to accept the same before the “appointed date”. The SBNs (Cessation of Liabilities Act, 2017) defines the “appointed day” vide section 2(1)(a) of the Act. “appointed day” means 31st day of December,2016. Therefore the bar on the holding and transferring or receiving SBNs

INCOME TAX OFFICER, NEW DELHI vs. SATISH KUMAR, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 2447/DEL/2024[2017-18]Status: DisposedITAT Delhi26 Sept 2025AY 2017-18
Section 115BSection 68

that “On and from the\nappointed day, no person shell, knowingly or voluntarily,\nhold, transfer or receive any specified bank note,\"\n27\nb. Section 2(1)(a) in Specified Bank Notes (Cessation\nof Liabilities) Act, 2017 states that “appointed day\"\nmeans the 31st day of December 2016.\nC. Further Section

PHI SEEDS PVT. LTD.,HYDERABAD vs. ADDL.CIT, SPECIAL RANGE-7, NEW DELHI

In the result, all appeals of the assessee are partly allowed

ITA 9205/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Aug 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 2Section 92C

have been agricultural purposes" and the income derived there from be said to be agricultural income" derived from the land by agriculture, under section 2(1) of the Indian Income-tax Act, 1922." 6.3. The Ld. CIT(A) in the order for A. Y. 2008-09 had observed as under ... 1) Whether the assessee's income from "cultivation" and sale of hybrid seeds is agricultural income exempt under Section 10(1) read with Section 2(1)(a) of the Income Tax Act, 1961. No other issue arises or is pressed To be listed along with ITA No. 698/2018 and other

PHI SEEDS PVT. LTD.,HYDERABAD vs. ADDL. CIT, SPECIAL RANGE- 7 , NEW DELHI

In the result, all appeals of the assessee are partly allowed

ITA 7375/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Aug 2025AY 2014-15
Section 10Section 143(2)Section 143(3)Section 144C(13)Section 2Section 92C

nhave been agricultural purposes\" and the income derived there\nfrom be said to be agricultural income" derived from the land by\nagriculture, under section 2(1) of the Indian Income-tax Act,\n1922.\"\n6. 3. The Ld. CIT(A) in the order for A. Y. 2008-09 had observed ... 1) Whether the assessee's income from \"cultivation\" and sale\nof hybrid seeds is agricultural income exempt under Section\n10(1) read with Section 2(1)(a) of the Income Tax Act, 1961.\nNo other issue arises or is pressed\nTo be listed along with ITA No. 698/2018 and other

PHI SEEDS PVT. LTD.,HYDERABAD vs. ADDL.CIT, SPECIAL RANGE-7, NEW DELHI

ITA 1575/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Aug 2025AY 2013-14
Section 10Section 143(2)Section 143(3)Section 144C(13)Section 2Section 92C

nhave been agricultural purposes" and the income derived there\nfrom be said to be agricultural income" derived from the land by\nagriculture, under section 2(1) of the Indian Income-tax Act,\n1922.\"\n6. 3. The Ld. CIT(A) in the order for A. Y. 2008-09 had observed ... 1) Whether the assessee's income from \"cultivation\" and sale\nof hybrid seeds is agricultural income exempt under Section\n10(1) read with Section 2(1)(a) of the Income Tax Act, 1961.\nNo other issue arises or is pressed\nTo be listed along with ITA No. 698/2018 and other

TEKCHAND HARILAL,BALASORE vs. INCOME TAX OFFICER, WARD-2, BALASORE, BALASORE

In the result, appeal of the assessee stands allowed

ITA 110/CTK/2025[2017-18]Status: DisposedITAT Cuttack30 Jun 2025AY 2017-18

Bench: SHRI DUVVURU RL REDDY (Vice President)

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 69A

clearly states that On and from the appointed day, no person shall, knowingly or voluntarily, hold, transfer or receive any specified bank note. Section 2(1)(a) of the Specified Bank Notes (Cessation of Liabilities Act, 2017) also refers “appointed day” means the 31st Day of December, 2016. In this

HARDIK HUNDIA,BALOTRA vs. INCOME TAX OFFICER, BALOTRA

In the result, the appeal of the assessee is allowed

ITA 90/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 115BSection 234ASection 250Section 271ASection 69A

guidelines of the RBI and the relevant provisions thereof. The Specified Bank Notes (Cessation of Liabilities) Act, 2017, defines "appointed day" vide section 2(1)(a). As per section 2(1 "appointed day" means the 31st Day of December 2016. Section 5 of the Specified Bank Notes (Cessation of Liabilities

SUMAN DAHIYA,NEW DELHI vs. ACIT, CIRCLE, ROHTAK

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

ITA 3736/DEL/2024[2017-18]Status: HeardITAT Delhi16 May 2025AY 2017-18

Bench: Shri Sunil Kuamar Singh & Shri Brajesh Kumar Singhassessment Year: 2017-18

For Appellant: S/Shri Shantu Jain & Prateek Kumar, AdvocatesFor Respondent: Shri Sanjay Sharma, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

detailed in page No.30 of the paper book. The Specified Bank Notes 5 (Cessation of Liabilities) Act, 2017, defines “appointed day” vide Section 2(1)(a). As per Section 2(1)(a), “appointed day” means the 31st Day of December 2016. Section 5 of the Specified Bank Notes (Cessation

KUMAR NAVEENRAJ,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

In the result, appeal filed by the assessee is allowed

ITA 3130/CHNY/2024[2017-18]Status: DisposedITAT Chennai23 Apr 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Respondent: Mr.R. Raghupathy, Addl.CIT
Section 69A

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

JAYANTHI RAJAGOUNDER,CHENNAI vs. ITO, NCW-19(4), CHENNAI

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

ITA 3146/CHNY/2024[2017-18]Status: DisposedITAT Chennai17 Apr 2025AY 2017-18

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3146/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Smt. Jayanthi Rajagounder, The Income Tax Officer, No.F-1, First Floor, V. Non-Corporate Ward 19(4), Seenivasam Flat No.9, Chennai - 34. Durairaj Street, Palavanthangal, Chennai – 600 061. [Pan:Ahspj 9904F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri K.B. Muralidharan, Ca ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.02.2025 घोषणा क" तार"ख/Date Of Pronouncement : 17.04.2025 आदेश /O R D E R

For Appellant: Shri K.B. Muralidharan, CAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 115BSection 69A

ITAT- 2022(VIZ)] wherein it was held that “The Specified Bank Notes (Cessation of Liabilities) Act, 2017, defines "appointed day' vide Section 2(1)(a). As per Section 2(1)(a), "appointed day” means the 31st Day of December 2016. Section 5 of the Specified Bank Notes (Cessation of Liabilities

KARNAM RUDRAPILLAI GUNASEHARAN,COIMBATORE vs. ITO, CORP. WARD-4,, COIMBATOR

In the result, appeal filed by the assessee is allowed and the stay petition filed by the assessee is dismissed as academic

ITA 45/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Feb 2025AY 2017-18

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 45/Chny/2025 & Sp No: 16/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Karnam Rudrapillai Gunaseharan, Income Tax Officer, 112, Mayflower Sakthi Garden, V. Corporate Ward -4, Nanjundapuram South, Coimbatore. Coimbatore South – 641 036. [Pan: Agxpg-7863-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Arul Manian, Ca & Shri. Murugappa Boopathy, Advocate ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 17.02.2025

For Appellant: Shri. Arul Manian, CA &For Respondent: Ms. Anitha, Addl. CIT
Section 143(3)Section 69

provides that “On and from the appointed day, no person shall, knowingly or voluntarily, hold, transfer or receive any specified bank note.” 2. Section 2(1)(a) in of the specified bank notes (Cessation of Liabilities) Act, 2017 provides that “appointed day” means the 31st day of December ... provides that “On and from the appointed day, no person shall, knowingly or voluntarily, hold, transfer or receive any specified bank note.” 2. Section 2(1)(a) in of the specified bank notes (Cessation of Liabilities) Act, 2017 provides that “appointed day” means the 31st day of December

LOKESH KUMAR AGGARWAL,DELHI vs. ITO,WARD-45(5), DELHI

In the result, all appeals of the assessee are partly allowed

ITA 1575/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Jan 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 2Section 92C

have been agricultural purposes" and the income derived there from be said to be agricultural income" derived from the land by agriculture, under section 2(1) of the Indian Income-tax Act, 1922." 6.3. The Ld. CIT(A) in the order for A. Y. 2008-09 had observed as under ... 1) Whether the assessee's income from "cultivation" and sale of hybrid seeds is agricultural income exempt under Section 10(1) read with Section 2(1)(a) of the Income Tax Act, 1961. No other issue arises or is pressed To be listed along with ITA No. 698/2018 and other

SHRI SANTOSH HARICHAND KATRELA, ,BEED vs. INCOME-TAX OFFICER, WARD -1, BEED

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

ITA 339/PUN/2021[2017-18]Status: DisposedITAT Pune12 Dec 2024AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.339/Pun/2021 िनधा"रण वष" / Assessment Year : 2017-18 Shri Santosh Harichand Vs. Ito, Ward-1, Beed. Katrela, Audut Campus, Jalna Road, Gujrathi Colony Beed, Beed- 431122. Pan : Akgpk6862N Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Arvind Desai Date Of Hearing : 13.11.2024 Date Of Pronouncement : 12.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.03.2021 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. Registry Has Pointed Out That The Appeal Is Filed With Delay Of 99 Days. In The Light Of The Fact That Due To Covid-19 Pandemic The Period Of Limitation Has Already Been Extended By Hon’Ble Supreme

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai
Section 115BSection 143(2)Section 143(3)Section 250Section 68Section 69Section 69A

assessee as detailed in page No.30 of the paper book. The Specified Bank Notes (Cessation of Liabilities) Act, 2017, defines “appointed day” vide Section 2(1)(a). As per Section 2(1)(a), “appointed day” means the 31st Day of December 2016. Section 5 of the Specified Bank Notes (Cessation

TACK EXIM PVT. LTD.,KANPUR vs. ACIT CIRCLE2(3)(1), KANPUR

The appeal of the assessee stands allowed

ITA 324/LKW/2024[2017-18]Status: DisposedITAT Lucknow29 Nov 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Tack Exim Pvt. Limited V. Asstt. Commissioner Of 11/18-A, Pokharpur Income Tax, Jajmau, Kanpur Circle 2(3)(1), Kanpur Tan/Pan:Aadct7929D (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 02 09 2024 Date Of Pronouncement: 29 11 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 115BSection 143(2)Section 143(3)Section 144Section 271ASection 68

banks were asked to accept the same before the appointed date. The SBNs (Cessation of Liabilities Act, 2017) defines 'appointed day' vide section 2(1)(a) of the Act. "Appointed Day" means 31st day of December, 2016. Section 5 of the SBNs Cessation of Liabilities ITA No.324/LKW/2024 Page

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam11 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 133ASection 143(2)Section 143(3)

Tatiparti Satyanaraya(supra) has held as follows:- “9. …….. The Specified Bank Notes (Cessation of Liabilities) Act, 2017, defines “appointed day” vide Section 2(1)(a). As per Section 2(1)(a), “appointed day” means the 31st Day of December 2016. Section 5 of the Specified Bank Notes (Cessation of Liabilities

DURAIRAJ MURUGESAN,CHENNAI vs. ITO, NCW-8(1), CHENNAI

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

ITA 941/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Aug 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita No.941/Chny/2024 "नधा"रण वष"/Assessment Year:2017-18 Shri Durairaj Murugesan, The Income Tax Officer, C87, Periyar Vegetable Market, Vs. Non-Corporate Ward 8(1), Koyambedu, Chennai. Chennai – 600 092. Pan: Avfpm 1925N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Jharna B. Harilal, Ca ""यथ"क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 22.08.2024 घोषणा क" तार"ख/Date Of Pronouncement : 30.08.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi In Order No.Itba/Nfac/S/250/2023-24/1061865865 (1) Dated 01.03.2024. The Assessment Was Framed By The Assessing Income Tax Officer, Non-Corporate Ward 8(1), Chennai For The Assessment Year 2017-18 U/S.144 R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 29.12.2019. 2. The Only Issue In This Appeal Of Assessee Is As Regards To The Order Of Cit(A)-Nfac Confirming The Action Of Ao In Treating The Cash Deposits Made During Demonetization Period In Specified Bank Notes(Sbns) Amounting To Rs.69,46,130/- As Unexplained Credit U/S.69A Of The Act & Taxing The Same U/S.115Bbe Of The Act.

For Appellant: Ms. Jharna B. Harilal, CAFor Respondent: Ms. R. Anita, Addl. CIT
Section 115BSection 144Section 69A

assessee as detailed in page No.30 of the paper book. The Specified Bank Notes (Cessation of Liabilities) Act, 2017, defines "appointed day" vide Section 2(1)(a). As per Section 2(1)(a), "appointed day" means the 31 Day of December 2016. Section 5 of the Specified Bank Notes (Cessation

GANAPATHY CHANDRASEKARAN,ERODE vs. DCIT, CIRCLE-1, ERODE

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

ITA 776/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Jun 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 776/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income Ganapathy Chandrasekaran, V. Tax, 93, Erode Main Road, Circle -1, Ganapathypalayam, Erode. Erode – 638 153. [Pan: Abrpc-3073-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate (Erode) ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. S. Sridhar, Advocate (Erode)For Respondent: Shri. D. Hema Bhupal, JCIT
Section 69A

banks were asked to accept the same before the 'appointed date'. The SBNs (Cessation of Liabilities Act, 2017) defines appointed day' vide section 2(1)(a) of the Act. "Appointed Day" means 3 I" day of December, 2016. Section 5 of the SBNs Cessation of Liabilities Act, 2017 also deals ... paper book. The Specified Bank Notes (Cessation of Liabilities) Act, 2017, defines "appointed day" vide Section 2(J)(a). As per Section 2(1)(a), "appointed day" means the 31st Day of December 2016. Section 5 of the Specified Bank Notes (Cessation of Liabilities) Act, 2017 also deals with prohibition

M/S. MAHAVEERA MINORITY CREDIT CO-OPERATIVE SOCIETY LIMITED,VIJAYANAGAR vs. INCOME TAX OFFICER, WARD-1 & TPS , HOSPET

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

ITA 528/BANG/2024[2017-18]Status: DisposedITAT Bangalore13 Jun 2024AY 2017-18
Section 115BSection 143(3)Section 250Section 68

banks were asked to accept the\nsame before the ‘appointed date'. The SBNs (Cessation of Liabilities Act,\n2017) defines 'appointed day' vide section 2(1)(a) of the Act. “Appointed\nDay” means 31st day of December, 2016. Section 5 of the SBNs Cessation\nof Liabilities Act, 2017 also deals with ... nassessee as detailed in page No.30 of the paper book. The Specified\nBank Notes (Cessation of Liabilities) Act, 2017, defines \"appointed\nday\" vide Section 2(1)(a). As per Section 2(1)(a), \"appointed day\"\nmeans the 31st Day of December 2016. Section 5 of the Specified\nBank Notes (Cessation

SHRI. DEVAL PATTAN PATTIN SAHAKARA SANGH NIYAMIT,ILKAL vs. INCOME TAX OFFICER, WARD-1 & TPS , BAGALKOT

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

ITA 681/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: None
Section 143(3)Section 250Section 68Section 80P

Bank were asked to accept the same before the “appointed date”. The SBNs (Cessation of Liabilities Act, 2017) defines the “appointed day” vide section 2(1)(a) of the Act. “appointed day” means 31st day of December,2016. Therefore the bar on the holding and transferring or receiving SBNs

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