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“Section 256(1)”

Section References (mined)Section 256Section 256(1)94 judgments

SRIMAD VIRAT POTHULURI VEERABRAHMENDRA SWAMULAVARI MUTTAM,KADAPA vs. ITO, EXEMPTION WARD, TIRUPATI, TIRUPATI

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

ITA 2287/HYD/2025[2016-17]Status: DisposedITAT Hyderabad13 Feb 2026AY 2016-17
For Appellant: \nShri Ravindra Chenji, Advocate

question of law from the order of the\nTribunal, no fault can be found with the Tribunal rejecting the\ndepartment's application under section 256(1).\"\nOn perusal of the above, we find that the Hon'ble Delhi High Court has\nheld that the assessing authority should form

SRIMAD VIRAT POTTULURI VEERA BRAHMENDRA SWAMULA VARI MATTAM,CUDDAPAH vs. ITO., EXEMPTION WARD, TIRUPATHI

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

ITA 1164/HYD/2025[2016-17]Status: DisposedITAT Hyderabad13 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1164/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer Brahmendra Swamula Vari Exemption Ward, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) आ.अपी.सं /Ita No.2287/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer, Brahmendra Swamula Vari Exemption Ward, Chittoor, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Ravindra Chenji, Advocate (Through Hybrid Mode) राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr.Ar सुनवाई क" तार"ख/Date Of Hearing: 09/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Appeals Are Filed By Srimad Virat Pottuluri Veera Brahmendra Swamula Vari Mattam (“The Assessee”), Feeling Aggrieved By The

For Appellant: Shri Ravindra Chenji, AdvocateFor Respondent: : Ms. Payal Gupta, Sr.AR

question of law from the order of the Tribunal, no fault can be found with the Tribunal rejecting the department's application under section 256(1)." 11. On perusal of the above, we find that the Hon'ble Delhi High Court has held that the assessing authority should form

VIJAYAWADA TOLLWAY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, the appeal filed by the assessee is\nOrder pronounced in the Open Court on 6th February, 2026

ITA 1468/HYD/2025[2012-13]Status: DisposedITAT Hyderabad06 Feb 2026AY 2012-13
For Appellant: Shri A.V. Raghuram, Advocate
Section 143(3)Section 147Section 271(1)(c)

question of law from the order of the\nTribunal, no fault can be found with the Tribunal rejecting the\ndepartment's application under section 256(1).”\n9.\nOn perusal of the above, we find that the Hon'ble\nDelhi\nHigh Court has held that the assessing authority should form

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

In the result, the questions referred to us are answered as follows :

ITA 128/AGR/2025[2015-16]Status: DisposedITAT Agra21 Jan 2026AY 2015-16

Bench: Shri M. Balaganeshruby Jain, Vs. Income Tax Officer, 1/78A, Kale Ka Tall, Delhi Ward-1(1)(3), Gate, Agra Agra (Appellant) (Respondent) Pan: Aevpj4936P Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri K. K. Jain, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 68Section 69C

sake of convenience, the entire order is reproduced below : – “Judgment Kania J.—The questions referred to us for determination in this reference under section 256(1) of the Income-tax Act, 1961 (referred to hereinafter as ‘the said Act’), are as follows : "(1) Whether, on the facts

SHETH REALTORS,MUMBAI vs. ACIT-CC-7(1), MUMBAI

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

ITA 5947/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

For Appellant: Dr. K ShivramFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 133(6)Section 139(1)Section 2(24)(x)Section 250

reproduced as follows: - “At the instance of the assessee, the following question of law is referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961: 10 "Whether, on the facts and in the circumstances of the case, the claim for deduction of interest

ATMA RAM BUILDERS PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. INCOME TAX OFFICER, CENTRAL CIRCLE 5, NEW DELHI, NEW DELHI

In the result, appeal of the Assessee is allowed in above terms

ITA 3593/DEL/2025[A.Y. 2020-21]Status: DisposedITAT Delhi16 Jan 2026

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 143(3)Section 263Section 269TSection 270ASection 271ESection 69ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

ALKA KHANDAKA,JAIPUR vs. INCOME TAX OFFICER WARD 1(2), JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 1014/JPR/2025[2017-2018]Status: DisposedITAT Jaipur16 Oct 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sauravh Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT
Section 131Section 142(1)Section 143(2)Section 143(3)Section 44ASection 68

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

BALBIR GURNANI,MUMBAI vs. I.T.O., WARD-2(5), KALYAN

In the result, the appeal of the assessee is In the result, the appeal of the assessee is partly allowed partly allowed

ITA 3124/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Sept 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2016-17

For Appellant: Ms. Vinita NaraFor Respondent: 14/08/2025
Section 143(2)Section 44ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI

DCIT CENTRAL CIRCLE-31 DELHI, DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 909/JODH/2024[2013]Status: DisposedITAT Jodhpur29 Sept 2025

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE (Judicial Member)

Section 139(5)

Court in Addl. Commissioner ofIncome Tax, Gujarat v, Gurjargravures P. Ltd.. [1978] 111 1.T.RI. The assessee made application before the Tribunal under Section 256(1) of the Income Tax Act, 1961 for making reference to (he High Court The Tribunal refused to refer the question on the findings that ... Constitution. and obtained leave. Hence this Appeal, The question of law which the assessee sought to be referred to the High Court under section 256(1) of the Act was: on the facts and in the circumstances of the case the Income Appellate Tribunal in holding that the Appellare Assistant

DCIT CENTRAL CIRCLE-31 NEW DELHI, NEW DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 908/JODH/2024[2012-13]Status: DisposedITAT Jodhpur29 Sept 2025AY 2012-13

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

Section 139(5)

Court in Addl. Commissioner ofIncome Tax, Gujarat v, Gurjargravures P. Ltd.. [1978] 111 1.T.RI. The assessee made application before the Tribunal under Section 256(1) of the Income Tax Act, 1961 for making reference to (he High Court The Tribunal refused to refer the question on the findings that ... Constitution. and obtained leave. Hence this Appeal, The question of law which the assessee sought to be referred to the High Court under section 256(1) of the Act was: on the facts and in the circumstances of the case the Income Appellate Tribunal in holding that the Appellare Assistant

DCIT CENTRAL CIRCLE-31 DELHI, NEW DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 907/JODH/2024[2011]Status: DisposedITAT Jodhpur29 Sept 2025

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

Section 139(5)

Court in Addl. Commissioner ofIncome Tax, Gujarat v, Gurjargravures P. Ltd.. [1978] 111 1.T.RI. The assessee made application before the Tribunal under Section 256(1) of the Income Tax Act, 1961 for making reference to (he High Court The Tribunal refused to refer the question on the findings that ... Constitution. and obtained leave. Hence this Appeal, The question of law which the assessee sought to be referred to the High Court under section 256(1) of the Act was: on the facts and in the circumstances of the case the Income Appellate Tribunal in holding that the Appellare Assistant

DCIT CENTRAL CIRCLE-31 DELHI, DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 906/JODH/2024[2009-10]Status: DisposedITAT Jodhpur29 Sept 2025AY 2009-10
Section 139(5)

Court in Addl. Commissioner ofIncome Tax,\nGujarat v, Gurjargravures P. Ltd.. [1978] 111 1.T.RI. The assessee made\napplication before the Tribunal under Section 256(1) of the Income Tax Act,\n1961 for making reference to (he High Court The Tribunal refused to refer the\nquestion on the findings that ... Constitution. and obtained\nleave. Hence this Appeal,\nThe question of law which the assessee sought to be referred to the High Court\nunder section 256(1) of the Act was:\non the facts and in the circumstances of the case the Income\nAppellate Tribunal in holding that the Appellare Assistant

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI\n\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH

DCIT, CENTRAL CIRCLE -3, THANE, THANE vs. DODHIA SYNTHETICS LIMITED, BHIWANDI

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI\n\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH

THE ACIT, CENTRAL CIRCLE-2,, MORBI vs. M/S. KISHAN PLUS MINARALS, RAJKOT

In the result, appeal filed by the Revenue (In ITA No

ITA 124/RJT/2021[2019-20]Status: DisposedITAT Rajkot20 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2021 With Cross Objection No.02/Rjt/2022 "नधा"रणवष"/ Assessment Year: 2019-20 Acit, Cent.Cir.2 M/S.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi. Pan : Aaqfk4689P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Counsel राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 29/01/2025 (Originally Heard Refixed On 05.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 20/06/2025 Order Per Dr. Arjun Lal Saini:

For Appellant: Shri Mehul Ranpura, Ld. CounselFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 143(3)Section 250

Laxmanbhai S. Patel vs. CIT (2010) 327 ITR 290 (Gujarat), had held that: “It is true that while deciding the reference under section 256(1), the Court is mainly concerned with the decisions on questions of law. If the question posed before the Court is purely a question of fact

DCIT, SWARGATE PUNE vs. GRIHUM HOUSING FINANCE LIMITED, PUNE

In the result, the Cross Objection filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 1883/PUN/2024[2019-20]Status: DisposedITAT Pune12 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Nikhil Mutha and Abhilash HiranFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 2(91)Section 36(1)(va)

1)(vii) of the Act w.e.f. 1st April, 1989. We are also conscious of the fact that while disposing of a Reference under Section 256(1) of the Act, the question proposed for our opinion shall be answered taking into account the subsequent amendment to the law with retrospective effect

RAJ KUMAR,NEW DELHI vs. ITO,WARD-58(4), DELHI

In the result, the appeal of the assessee is allowed

ITA 3092/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

For Appellant: Shri Sandeep Sapra, Advocate
Section 143(3)Section 46ASection 48Section 54

ITA 3092/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

DCIT-C-6(2), MUMBAI vs. SAMIRA HABITATS INDIA LIMITED, MUMBAI

In the result, the cross-objection by the assessee for the assessment year 2012-13 is dismissed

ITA 5714/MUM/2024[2012-13]Status: DisposedITAT Mumbai09 May 2025AY 2012-13

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailita No.5714/Mum/2024 Assessment Year : 2011-12 Assessment Year : 2012-13 Assessment Year : 2009-10

For Appellant: Shri Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(4)Section 250

reproduced as follows: - “At the instance of the assessee, the following question of law is referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961: "Whether, on the facts and in the circumstances of the case, the claim for deduction of interest levied

DCIT-C-6(2), MUMBAI vs. SAMIRA HABITATS, MUMBAI

In the result, the appeal by the Revenue for the

ITA 5710/MUM/2024[2009-10]Status: DisposedITAT Mumbai09 May 2025AY 2009-10
For Appellant: Shri Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(4)Section 250

follows:\n\"At the instance of the assessee, the following question of law is referred for\nthe opinion of this court under Section 256(1) of the Income-tax Act, 1961:\n\"Whether, on the facts and in the circumstances of the case, the claim for\ndeduction of interest levied

DCIT-C-6(2), MUMBAI vs. SAMIRA HABITATS INDIA LIMITED, MUMBAI

In the result, the appeal by the Revenue for the

ITA 5709/MUM/2024[2011-12]Status: DisposedITAT Mumbai09 May 2025AY 2011-12
For Appellant: Shri Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(4)Section 250

follows: -\n\"At the instance of the assessee, the following question of law is referred for\nthe opinion of this court under section 256(1) of the Income-tax Act, 1961:\n\"Whether, on the facts and in the circumstances of the case, the claim for\ndeduction of interest levied

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