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“Section 295(2)(ha)”

Section References (mined)Section 295Section 295(2)(ha)29 judgments

PUNEET KHANNA,DELHI vs. ITO WARD 3(1), GURGAON

In the result, the appeal is allowed

ITA 3046/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Sept 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Shri Puneet Khanna Vs. Income Tax Officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon Pan: Aajpk7067L Appellant Respondent Assessee By Sh. R. R. Gupta, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 26/09/2025 Order

Section 139(1)Section 143(1)Section 154Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

DHRITIMAN ROY,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(1), BENGALURU

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

ITA 542/BANG/2025[2019-20]Status: DisposedITAT Bangalore11 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri S.P. Chidambaram, ARFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 139(1)Section 139(5)Section 143(1)Section 234CSection 250Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

SHRI. VIKRAM DHONDU RAO ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal of the assessee in ITA

ITA 2558/BANG/2024[2019-20]Status: DisposedITAT Bangalore11 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian, D.R
Section 139(1)Section 143(1)Section 154Section 234BSection 244ASection 250Section 44ASection 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

MR. VIKRAM DHONDU RAO, ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

In the result, appeal filed by the assessee in ITA No

ITA 2557/BANG/2024[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19
Section 139(1)Section 143(1)Section 244ASection 250Section 44ASection 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

SUMUKH SURESH BHARDWAJ ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(1), BANGALORE

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

ITA 935/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Jul 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Veerabasanagouda, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing
Section 139(1)Section 143(1)Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 250Section 253(5)

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

ITA 230/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 192Section 90

further submitted by him that section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: "(2) In particular, and without prejudice

MADAN KUMAR SIVINIGARI ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(5), BANGALORE

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

ITA 2606/BANG/2024[2020-21]Status: DisposedITAT Bangalore05 Mar 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Navneet N Kini, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

BACHIRA UTHAIAH POOVAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(4), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2410/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Years: 2018-19

For Appellant: Ms. Lakshmi S. AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 80CSection 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: . Page 11 of 14 “(2) In particular

KALIDOSS NATARAJAN,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

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

ITA 1976/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Nov 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Balaji V, C.AFor Respondent: Shri V Parithivel, JCIT (DR)
Section 139(1)Section 143(1)

further submitted by him that section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: "(2) In particular, and without prejudice

BASAVALINGA SADASIVAIAH AJAIKUMAR,MYSORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

In the result, the appeal is allowed

ITA 1470/BANG/2024[2019-20]Status: HeardITAT Bangalore19 Sept 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2019-20

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)
Section 139(1)Section 143(1)

further submitted by him that section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: "(2) In particular, and without prejudice

ANDREW JEROME JOSEPH,BANGALORE vs. INCOME TAX OFFICER-WARD 5(3)(2), BANGALORE

In the result, the appeal is allowed

ITA 664/BANG/2024[2020-21]Status: DisposedITAT Bangalore31 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Sri Abdul Kadir Jawadwala, A.RFor Respondent: Sri Ganesh R. Ghale, Standing Counsel for department
Section 143(1)Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

KRISHNAKUMAR BALASANKARA SUBRAMANIAN,BANGALORE vs. DCIT CIRCLE 3(3)(1), BANGALORE, BANGALORE

In the result, the appeal is allowed

ITA 247/BANG/2024[ 2018-19]Status: DisposedITAT Bangalore31 Jul 2024

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Preeti Goel, A.RFor Respondent: Sri V. Parithivel, D.R
Section 143(1)Section 220(2)Section 234BSection 245Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

TESSOLVE SEMICONDUCTOR PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1) , BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 310/BANG/2024[2021-22]Status: DisposedITAT Bangalore03 Jul 2024AY 2021-22
Section 139(1)Section 143(1)Section 250Section 90

further submitted by him that Section 295(1) of the Act\ngives power to the CBDT to prescribe Rules for various\npurposes. Section 295(2)(ha) gives power to the Board to issue\nRules for FTC. The relevant extract is as follow: “(2) In\nparticular, and without prejudice

ASHA RANI PANDYA,INDORE vs. CPC BANGALORE, BANGALORE

In the result, the appeal is allowed

ITA 176/IND/2024[2019-20]Status: DisposedITAT Indore28 Jun 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniasha Rani Pandya Dcit/Acit-1(1) 389 1Ad- Scheme No.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqqpp7081A Assessee By Ms. Shreya Jain & Shri Prakash Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 139(1)Section 143(1)Section 90Section 91

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: "(2) In particular, and without prejudice

MANAV MALIK,NOIDA vs. ACIT CIRCLE 5(2)(2), GAUTAM BUDH NAGAR

In the result, the appeal is allowed

ITA 2293/DEL/2023[2019-20]Status: DisposedITAT Delhi27 Jun 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2019-20 Manav Malik, Vs Acit, B-146, Sector-19, Circle 5(2)(2), Noida, Gautam Budh Nagar, Uttar Pradesh – 201 301. Uttar Pradesh. Pan: Apzpm1646L (Appellant) (Respondent) Assessee By : Ms Kirti Bindal, Ca Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 29.04.2024 Date Of Pronouncement : 27.06.2024

For Appellant: Ms Kirti Bindal, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 139(1)Section 143(1)Section 154

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various 7 purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

MONIKA ARYA ,TELANGANA vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, the appeal is allowed

ITA 913/BANG/2024[2017-18]Status: DisposedITAT Bangalore25 Jun 2024AY 2017-18
For Appellant: Smt. Vaidehi G., A.RFor Respondent: Ms. Neha Sahay, D.R
Section 139(1)Section 143(1)Section 250Section 90Section 90(2)

further submitted by him that Section 295(1) of the Act gives power to the\nCBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to\nthe Board to issue Rules for FTC. The relevant extract is as follow:\n“(2) In particular, and without prejudice

MOOG MOTION CONTROLS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal is allowed

ITA 184/BANG/2024[2019-2020]Status: DisposedITAT Bangalore08 May 2024AY 2019-2020

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 M/S. Moog Motion Controls Pvt. Ltd., Acit, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. Pan : Aadcm 3828 J Appellant Respondent Assessee By : Shri. Srinivas K. P, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.03.2024 Date Of Pronouncement : 08.05.2024

For Appellant: Shri. Srinivas K. P, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT)
Section 139(1)Section 143(1)Section 36(1)(va)Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

DIWAKAR AGGARWAL,NEW DELHI vs. ITO, WARD-27(1), NEW DELHI

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

ITA 2804/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Apr 2024AY 2021-22

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2021-22] Diwakar Aggarwal, Vs Ito, 4, Shankarachaya Marg, Ward-27(1), Civil Lines, New Delhi-110009. New Delhi. Pan-Aaepa7812Q Appellant Respondent Appellant By Shri S.Krishnan, Adv. Respondent By Shri Vivek Kumar Upadhyay, Sr.Dr Date Of Hearing 04.04.2024 Date Of Pronouncement 26.04.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Cit(A), National Faceless Appeal Centre (“Nfac”), Delhi Dated 25.08.2023 For The Assessment Year 2021-22. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 129Section 139Section 139(1)Section 143(1)Section 154Section 295(2)(ha)Section 90

condone the delay in furnishing Form 67 as mandated by Rule 128. Further, Rule 128(9) is not contrary to the Act as section 295(2)(ha) gives power to the Board to make rules for providing procedure for granting of relief u/s. 90 against income tax payable under this

DEEPAK SHIMOGA PADMARAJU,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(5) , BANGALORE

In the result, the appeal is allowed

ITA 239/BANG/2024[2021-22]Status: DisposedITAT Bangalore17 Apr 2024AY 2021-22

Bench: Shri George George Kshri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Smt. Sheetal, Advocate byFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 143(1)(a)Section 90

further submitted by him that Section 295(1) of the Act gives power to the CBDT to prescribe Rules for various purposes. Section 295(2)(ha) gives power to the Board to issue Rules for FTC. The relevant extract is as follow: “(2) In particular, and without prejudice

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