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“Commissioner (Appeals)”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(16A) / Section 1174,761 judgments

The decision most relied on for Commissioner (Appeals) is Jute Corporation of India Ltd. v. CIT (187 ITR 688), cited in 1,372 judgments on BharatTax.

Leading authorities on Commissioner (Appeals)

Jute Corporation of India Ltd. v. CIT
187 ITR 688 · 1991 · Supreme Court
1,372
citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

Ahmedabad Electricity Co. Ltd. v. CIT
199 ITR 351 · 1993 · High Court
441
citing judgments

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

CIT v. Kanpur Coal Syndicate
53 ITR 225 · 1964 · Supreme Court
359
citing judgments

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

CIT v. Shapoorji Pallonji Mistry
44 ITR 891 · 1962 · Supreme Court
278
citing judgments

The Commissioner of Income-tax (Appeals) cannot enhance an assessment by introducing a new source of income or by changing the head of income during appellate proceedings.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Mahindra and Mahindra Ltd. v. DCIT
30 SOT 374 · 2009 · ITAT
201
citing judgments

The Commissioner of Income Tax (Appeals) cannot expand the scope of an assessment or improve the Assessing Officer's case in a manner that usurps the revisional power of the Commissioner of Income Tax under Section 263 of the Income-tax Act.

CIT v. Jansampark Advertising & Marketing (P.) Ltd.
56 Taxmann.com 286 · 2015 · High Court
196
citing judgments

The Commissioner of Income-tax (Appeals) has an independent statutory obligation to conduct proper inquiries and verify facts, especially when the Assessing Officer has failed to do so. The CIT(A) must ensure effective inquiry is carried out before deleting additions or accepting additional evidence.

Judgments citing Commissioner (Appeals)

Coim India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle 4(2), Delhi

In the result, appeal of the Assessee is allowed

ITA 4466/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalcoim India Private Limited Vs Deputy Commissioner Of Shop No. 4, Ground Floor Income Tax, Income Tax Rajendrabhawan, Patel Nagar, Department, Circle 4(2), East Central Delhi, Delhi Delhi Pan: Aabcy0901A Appellant Respondent Assessee By Sh. Nikhil Aggarwal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)Section 158A

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an Coim India Pvt. Ltd. Vs. DCIT appeal

Haskoningdhv Consulting Private Limited, New Delhi vs. ACIT, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4430/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalhaskoningdhv Consulting Vs The Assistant Commissioner Private Limited, Office No. 204, Of Income Tax, Circle 10(1), 2Nd Floor, Rs Tower, Plot No. B C. R. Building, New Delhi 358A, New No. 1267, New Ashok Nagar, Vasundhara Enclave, East Delhi Pan: Aaacm8966G Appellant Respondent Assessee By Sh. Harpreet Singh Ajmani, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... ACIT prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Beam Global Spirits and Wine (India) Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Circle 4(2), Assessment Unit, NFAC, New Delhi

ITA 4343/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 22[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Airbnb India Private Limited, Delhi, India vs. The Deputy Commissioner of Income Tax, Circle 1(1), Central Revenue Building, Delhi, India

In the result, the appeal of the Assessee is allowed

ITA 4331/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb India Private Limited, Dcit, Circle-1(1), 5Th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. Pan-Aakca5525B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 24.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. & 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 27.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 24/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Airbnb India Pvt. Ltd. Vs. Ito Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

under sub-section (2) of section 260A in the Airbnb India Pvt. Ltd. vs. ITO relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Motorola Solutions India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon

In the result, appeal of the Assessee is allowed

ITA 4324/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

In the result, appeals of the Assessee are allowed

ITA 4290/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law Avaya India

Airbnb Payments India Private Limited, Gurugram, Haryana vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana

In the result, the appeal of the Assessee is allowed

ITA 4263/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb Payments India Private Dcit, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. Pan-Aanca6203B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 18.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 24.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 18/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On Airbnb Payments India Private Limited Vs. Dcit The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 Itr 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

At and T Communication Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax Circle 1(1), Office of ACIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

ITA 4257/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi23 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Wabtec Locomotive Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Circle 25(1), New Delhi, C R Building

ITA 4207/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Valvoline Cummins Private Limited, Delhi vs. DCIT, Circle-25(1), Delhi

ITA 4178/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Genpact India Private Limited, New Delhi vs. Assessment Unit, Income Tax Department, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4115/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalgenpact India Private Limited Vs Assessment Unit, Income 12A, Ground Floor,K Prakash Tax Department, 2Nd Floor, Deep Building 7 Tolstoy Marg, E-Ramp, Jawaharlal Nehru Baroda House, S.O. Baroda Stadium, New Delhi House, Delhi Pan: Aabce4461B Appellant Respondent Genpact India Private Limited Vs Assistant Commissioner Of 12A, Ground Floor, Prakash Income Tax (Osd), Range-10 Deep Building 7 Tolstoy Marg, Central Revenue Building, Baroda House, S.O. Baroda Ito, New Delhi-110002 House, Delhi Pan: Aabce4461B Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv (Virtual) &Ms.Vyushtirawat, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Fmi Automotive Components Private Limited, Gurgaon vs. ACIT Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 3838/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

Court under sub-section (2) of section 260A in the relevant case FMI Automotive Components Pvt. Ltd. against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Toyota Boshoku Device India Private Limited, Gurgaon, Haryana vs. Assessment Unit, Income Tax Department, Gurgaon, Haryana

ITA 3443/DEL/2024[AAFCT0104J]Status: DisposedITAT Delhi23 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Gbt India Private Limited, New Delhi vs. Assessment Unit, Income Tax Department (Jao - ACIT(OSD), New Delhi

ITA 3438/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Win Medicare Private Limited, Delhi vs. Assessment Unit, Income Tax Department (Deputy Commissioner of Income Tax Circle 25(1), Delhi)

ITA 3159/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 22[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Triumph Motorcycles (India) Private Limited, New Delhi vs. DCIT, Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 794/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltriumph Motorcycles (India) Vs The Pvt. Ltd. 2Nd Floor, Wing-A Additional/Joint/Deputy/Assista Radisson Blu Plaza, Nh-8, Nt Commissioner Of Income Tax, Mahipalpur, New Delhi Nfac, New Delhi Pan: Aaect1592M Appellant Respondent Assessee By Dr. Shaswat Bajpai, Adv (Virtual), Sh. Mayank Chaturvedi, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an 5 Triumph Motorcycles (India) P. Ltd. Vs. DCIT appeal

Fmi Automotive Components Pvt Ltd, Gurgaon vs. ACIT, Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 2356/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

Court under sub-section (2) of section 260A in the relevant case FMI Automotive Components Pvt. Ltd. against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an appeal on the question of law arising

Amplus Kn Solar Private Limited, Gurgaon vs. ITO, Ward- 2(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 2315/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalampluskn Solar Private Limited Vs Ito 6Th Floor, The Palm Square, Golf Ward-2(1), C. R. Building, Course Extension Road, Sector - New Delhi 66, Grugaon, Haryana Pan: Aapca3377G Appellant Respondent Assessee By Sh. Km Gupta, Adv, Ms.Shruti Khimta, Ar & Sh. Jaskaran Singh, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

jurisdictional High Court under sub-section (2) of section 260A in the relevant case against the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from ... prescribed within a period of one hundred and twenty days from the date of receipt of the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or of the Appellate Tribunal, as the case may be, stating that an 5 Amplus KN Solar (P) Ltd. Vs. ITO appeal

Vrahatakar Sahakari Sanstha Maryadit Amletha, Amletha vs. ITO-1, Ratlam

Appeal is allowed for statistical purpose

ITA 379/IND/2025[2017-18]Status: DisposedITAT Indore22 Jan 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139Section 143(2)Section 143(3)Section 250(6)Section 80P

Tribunal. 3. Ld. AR assessee at first submits that the section 250(6) of the Income- tax Act, 1961 provides “The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision

Ravindra Awasthi, Indore vs. ITO 2(1), Indore

Appeal is allowed for statistical purpose, subject

ITA 191/IND/2025[2010-11]Status: DisposedITAT Indore22 Jan 2026AY 2010-11

Bench: Shri B.M. Biyani

Section 144Section 250(6)Section 253(5)

with hearing. 4. Ld. AR for assessee submits that the section 250(6) of the Income-tax Act, 1961 provides “The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision