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“Section 252(1)(a)”

Section References (mined)Section 252Section 252(1)(a)3 judgments

SUNDARAM SUBRAMANIAN REP. BY LEGAL HEIR S SUNDARAM,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

ITA 2420/CHNY/2025[2014-15]Status: DisposedITAT Chennai12 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 147Section 148Section 251Section 68

ld.CIT(A) needs to be sustained as the source of cash deposited is not properly explained. Moreover, it was argued that as per section 252(1)(a) the ld.CIT(A) has power to substitute the correct section while the powers of AO and ld.CIT(A) are coterminous. 17. We have

SUNDARAM SUBRAMANIAN,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

ITA 2419/CHNY/2025[2013-14]Status: DisposedITAT Chennai12 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 147Section 148Section 251Section 68

ld.CIT(A) needs to be sustained as the source of cash deposited is not properly explained. Moreover, it was argued that as per section 252(1)(a) the ld.CIT(A) has power to substitute the correct section while the powers of AO and ld.CIT(A) are coterminous. 17. We have

RAJUSHA TEXTILES PRIVATE LIMITED,B-SUNDRAM PUNJABI PURA DELHI ROAD MEERUT vs. WARD 1(2)(3), MEERUT, AAYAKAR BUILDING MEERUT

Appeal is dismissed

ITA 7700/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 7700/Del/2025 : Asstt. Year: 2012-13 Rajusha Textiles Pvt. Ltd., Vs Income Tax Officer, B-Sundram Punjabi Pura Delhi Ward-1(2)(3), Road, Meerut,U.P.-250002 Meerut, U.P.-250002 (Appellant) (Respondent) Pan No. Aabcr7212F Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1080460716(1) Dated 09.09.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR
Section 143(3)Section 144Section 252(1)(a)

invoke his “remand” jurisdiction to restore the assessee’s lower appeal back to the Assessing Officer in tune with the amended section 252(1)(a) proviso inserted in the Act vide Finance Act, 2024 w.e.f. 01.10.2024. It is made clear that the 2 Rajusha Textiles Pvt. Ltd. learned Assessing Officer