“Section 251(1)(1)(a)”

Section References (mined)Section 251Section 251(1)(1)(a)2 judgments

SAMEER GEHLAUT,LONDON vs. DCIT, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 2532/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Aug 2025AY 2017-18

For Appellant: Shri Gautam Jain, A/RFor Respondent: Shri Satyaprakash R. Singh, CIT D/R

Section 144Section 147Section 251Section 251(1)Section 251(1)(a)Section 28

inquiries as mentioned in para 8 of\nthe CIT(A) order and any further inquiry, if necessary, by erroneously invoking\nprovisions to section 251(1)(1)(a).\n2.1.\nThat the learned Commissioner of Income Tax (Appeals) has failed to\nappreciate that once the initiation of proceedings

DCIT, CIR - 4(2)(1), MUMBAI vs. M/S.OHM STOCK BROKER P. LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1445/MUM/2020[2014-15]Status: DisposedITAT Mumbai21 Jun 2022AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Circle – 4(2)(1) V. M/S. Ohm Stock Brokers Pvt. Ltd., Room No. 642, 6Th Floor 301-A, Poonam Chambers Aayakar Bhavan, M.K. Road B-Wing, Dr. A.B. Road Mumbai - 400020 Worli, Mumbai -400018 Pan: Aaaco3526E (Appellant) (Respondent) Assessee By : None Department By : Shri M.P. Ahuja

For Appellant: NoneFor Respondent: Shri M.P. Ahuja

Section 143(1)Section 143(2)Section 43(5)Section 73

Assessing Officer to delete the additions made by him and decided the issue in favour of the assessee. Therefore, the provisions of section 251(1)(1)(a) are properly adhered to. Even on merits after going through facts on record, we are 14 M/s. Ohm Stock Brokers