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“Section 253(1)(a)”

Section References (mined)Section 253Section 253(1)(a)55 judgments

DANA INDIA TECHNICAL CENTRE PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

ITA 286/PUN/2025[2020-2021]Status: DisposedITAT Pune29 Jan 2026AY 2020-2021

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Rajat Soni
Section 143(3)Section 250Section 253(1)(a)Section 69C

case, Dana India Technical Centre Private Limited (hereinafter referred to as 'the 2 Appellant) respectfully craves leave to prefer an appeal under section 253(1)(a) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), against the order dated 06 November 2024 passed by the Commissioner

SONI SOMANI INFRASTRUCTURE,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, PUNE

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

ITA 2458/PUN/2025[2015-16]Status: DisposedITAT Pune28 Jan 2026AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2458/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Soni Somani Infrastructure, Vs. Acit, Circle-1, Solapur. 560/31, South Sadar Bazar, Vinayak Nagar, Solapur- 413003. Pan : Abvfs4209B Appellant Respondent Assessee By : Shri Shriniwas G. Bhutada Shri Vishnu D. Bhutada Revenue By : Smt. Sailee Dhole Date Of Hearing : 08.01.2026 Date Of Pronouncement : 28.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Based On The Facts & In The Circumstances Of The Case, The Appellant Respectfully Craves Leave To Prefer An Appeal Under Section 253(1)(A) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The 'Act'), Against The Order Dated 27Th Aug 2025 (Hereinafter Referred To As The Impugned Order') Passed By The Commissioner Of Income Tax (Appeal)- Nfac

For Appellant: Shri Shriniwas G. BhutadaFor Respondent: Smt. Sailee Dhole
Section 143(3)Section 250Section 253(1)(a)Section 271(1)(c)

appeal :- “Based on the facts and in the circumstances of the case, the appellant respectfully craves leave to prefer an appeal under section 253(1)(a) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act'), against the order dated 27th Aug 2025 (hereinafter referred

VIVEK NARESH SHAH L/H OF DECEASED NARESH UMEDLAL SHAH,SANGLI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 & 2, SANGLI

The appeal of the assessee is allowed

ITA 941/PUN/2023[2010-11]Status: DisposedITAT Pune17 Jul 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Vinay Bhamoreassessment Year : 2010-11

For Appellant: Shri Suhas Deshpande and Shri Mandar S. KhireFor Respondent: Shri Akhilesh Srivastava
Section 143(3)Section 159Section 2(11)Section 2(29)Section 250(6)Section 253(1)(a)Section 254(1)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

KUDOS FINANCE AND INVESTMENT PVT LTD,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-6, MUMBAI

ITA 3075/MUM/2024[2019-20]Status: DisposedITAT Mumbai14 May 2025AY 2019-20

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Abhilash HiranFor Respondent: Shri Biswanath Das
Section 143(1)Section 143(1)(a)Section 253(1)(c)Section 263Section 36(1)

case Kudos Finance and Investments Pvt. Ltd (hereinafter referred to as 'the Appellant') respectfully craves leave to prefer an appeal under section 253(1)(c) of the Act against the order dated 30 March 2024 passed by the Principal Commissioner of income-Tax, Mumbai (hereinafter referred to as 'the learned ... case Kudos Finance and Investments Pvt Ltd (hereinafter referred to as 'the Appellant') respectfully craves leave to prefer an appeal under section 253(1)(a) of the Act against the order dated 27 May 2024 passed by the ADDL/JCIT(A)-2 (hereinafter referred to as the learned JCIT(A)') under

DIGITAL INSIGHT INDIA PRODUCTS PRIVATE LIMITED,MUMBAI vs. ACIT CIRCLE 6(2)(2), MUMBAI

Accordingly. In terms of the aforesaid, Ground No. 1\nto 5 raised by the Assessee are allowed while Ground No

ITA 5048/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai29 Apr 2025
Section 143(3)Section 2Section 234BSection 234CSection 250Section 253(1)(a)Section 50BSection 50B(3)

Digital\nInsight India Products Private Limited (\"Digital Insight\" or \"the\nCompany\" or \"the Appellant\") respectfully craves, leave to prefer an\nappeal under Section 253(1)(a) of the Income-tax Act, 1961 (\"the Act\")\nagainst the order dated 31 July 2024 ('Impugned Order\") passed by the\nlearned Commissioner of Income

ASSTT. COMMISSIONER OF INCOME TAX, AAYKAR BHAWAN, MUMBAI vs. DIGITAL INSIGHT INDIA PRODUCTS P. LTD., MUMBAI

Accordingly. In terms of the aforesaid, Ground No. 1\nto 5 raised by the Assessee are allowed while Ground No

ITA 5036/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Apr 2025AY 2017-18
Section 143(3)Section 2Section 234BSection 234CSection 250Section 253(1)(a)Section 50BSection 50B(3)

Digital\nInsight India Products Private Limited (\"Digital Insight\" or \"the\nCompany\" or \"the Appellant\") respectfully craves, leave to prefer an\nappeal under Section 253(1)(a) of the Income-tax Act, 1961 (\"the Act\")\nagainst the order dated 31 July 2024 ('Impugned Order\") passed by the\nlearned Commissioner of Income

HONEYWELL INTERNATIONAL INDIA PRIVATE LIMITED,DELHI vs. DCIT CIRCLE-10(1), DELHI

Appeal is partly allowed for statistical purposes

ITA 2933/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 M/S. Honeywell International Vs. Dcit, India Pvt. Ltd., Circle-10(1), 1120-21, 11Th Floor, Tower-A, Delhi Dlf Tower, Jasola District Centre, New Friends Colony, South-East Delhi, New Delhi Pan: Aabca7954K (Appellant) (Respondent) Assessee By Sh. S.K. Aggarwal, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17.04.2025 Date Of Pronouncement 17.04.2025 Order

Section 143(1)Section 250Section 253(1)(a)Section 36(1)Section 36(1)(va)Section 40

Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. This assessee’s appeal raises the following substantive grounds: “Appeal under section 253(1)(a) of the Income Tax Act, 1961 (hereinafter referred to as the "Act"), against the order dated 19 February 2024 passed by National Faceless Appeal

ACIT, CIRCLE-24(1), MUMBAI, MUMBAI vs. NAKUL AGGARWAL, MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 2833/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Oct 2024AY 2017-18

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 250Section 253(1)(a)Section 54F

facts and circumstances of the case and in law, Mr. Nakul Aggarwal (the Appellant) respectfully craves, leave to prefer an appeal under Section 253(1)(a) of the Income-tax Act, 1961 ("the Act") against the order dated 26 March 2024 ("Impugned Order") passed by the learned Commissioner of Income

NAKUL AGGARWAL,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-24(1), MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 2551/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Oct 2024AY 2017-18

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 250Section 253(1)(a)Section 54F

facts and circumstances of the case and in law, Mr. Nakul Aggarwal (the Appellant) respectfully craves, leave to prefer an appeal under Section 253(1)(a) of the Income-tax Act, 1961 ("the Act") against the order dated 26 March 2024 ("Impugned Order") passed by the learned Commissioner of Income

VISHVAS CHANDRAKANT KARAJKAR ,SANGLI vs. INCOME TAX OFFICER, WARD 2, SANGLI, SANGLI

The appeal of the assessee stands ALLOWED

ITA 564/PUN/2024[2017-18]Status: DisposedITAT Pune02 Sept 2024AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliassessment Year : 2017-18

For Appellant: None for the assesseeFor Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 142(1)Section 147Section 250Section 253(1)(a)Section 272ASection 272A(1)(d)Section 273B

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

JAYANTILAL PATEL (LEGAL HEIR OF LATE GOPALBHAI ARJAN PATEL),PUNE vs. ITO- 30(1)(4), MUMBAI

ITA 2051/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Aug 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2011-12 Late Sh Gopalbhai Arjan Patel Through Ito-30(1)(4), Legal Heir Sh Jayantilal Gopalbhai Patel Pratyashakar Bhavan, C- Flat No. 301-401, Patel Wood Products, Vs. 13, Bandra Kurla Shivkrupa Buildign, Sr. No. 58 4 2, Complex, Bandra East, Gangadham Katraj Road, Kondhwa, Mumbai-400051. Pune-411048. Pan No. Aadpp 9057 F (Deceased) Appellant Respondent

For Appellant: Mr. Abhilash HirenFor Respondent: 11/07/2024
Section 148Section 250Section 253(1)(a)

referred to as 'the (hereinafter referred to as 'the Appellant') respectfully craves leave to Appellant') respectfully craves leave to prefer an appeal under section 253(1)(a) of the Act against the order prefer an appeal under section 253(1)(a) of the Act against the order prefer an appeal ... under section 253(1)(a) of the Act against the order dated 12 February 2024 passed by the Commissioner of Income dated 12 February 2024 passed by the Commissioner of Income dated 12 February 2024 passed by the Commissioner of Income-tax, Appeals, (National Faceless Appeal Centre) (hereinafter referred

SHREYAS WINES,AURNAGABAD - MAHARASHTRA vs. AO, AURANGABAD

Appeals of the assessee are partly ALLOWED

ITA 891/PUN/2024[2017-18]Status: DisposedITAT Pune06 Aug 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr Shivam Jaiswal [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 142(1)Section 143(3)Section 145(3)Section 250Section 253(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI

SHREYAS WINES,AURANGABAD vs. ASSESSING OFFICER, AURANGABAD

Appeals of the assessee are partly ALLOWED

ITA 890/PUN/2024[2016-17]Status: DisposedITAT Pune06 Aug 2024AY 2016-17

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Mr Shivam Jaiswal [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 142(1)Section 143(3)Section 145(3)Section 250Section 253(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI

GOPALRAO SHANKARRAO NAGRAS,PUNE vs. ITO, WARD 2(1), PUNE, PUNE

In the result these appeals of the assessee stands ALLOWED

ITA 780/PUN/2024[2015-16]Status: DisposedITAT Pune05 Aug 2024AY 2015-16

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Ms Deepa Khare [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 144Section 147Section 250Section 253(1)(a)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI

GOPALRAO SHANKRRAO NAGRAS,PUNE vs. ITO, WARD 2(1), PUNE, PUNE

In the result these appeals of the assessee stands ALLOWED

ITA 775/PUN/2024[2016-17]Status: DisposedITAT Pune05 Aug 2024AY 2016-17

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Ms Deepa Khare [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 144Section 147Section 250Section 253(1)(a)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI

M/S VINDHYAVASINI AUTOMOBILE,BARABANKI vs. D/ACIT-3, LUCKNOW-NEW

ITA 147/LKW/2024[2015-16]Status: DisposedITAT Lucknow11 Jul 2024AY 2015-16

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 147/Lkw/2024 निर्धारण वर्ा / Assessment Year : 2015-16 M/S Vindhyavasini Automobile Haidergarh Road, Kothi, Barabanki, Up-255119 Pan: Aalfv1251B . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr PK Kapoor [‘Ld. AR’]For Respondent: Ms Adita Singh [‘Ld. DR’]
Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI

NRW KULDEEP SINGH,SUKHVIDER SINGH & OTHERS,KANPUR vs. DY. CIT, CIRCLE-1(1)(1), KANPUR

ITA 76/LKW/2024[2018-19]Status: DisposedITAT Lucknow27 Jun 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 076/Lkw/2024 निर्धारण वर्ा / Assessment Year : 2018-19 New Kuldeep Singh Sukhvinder Singh & Ors 111A/29B, Rk Nagar, Kanpur. Up-208 012 Pan: Aadan2365F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Samrat Chandra [‘Ld. AR’]For Respondent: Mr SK Sharma [‘Ld. DR’]
Section 139(1)Section 143(3)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI

KAPIL DEO TRIPATHI,LUCKNOW vs. DCIT CIRCLE-4 LUCKNOW, LUCKNOW

ITA 231/LKW/2023[2016-2017]Status: DisposedITAT Lucknow24 Jun 2024AY 2016-2017

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.231/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2016-17 Kapil Dev Tripathi C-2395, Raja Ji Puram, Lucknow, Up-226017 Pan: Abzpt7328G . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Asstt Commissioner Of Income Tax Acit/Dcit-4, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Prashant Kr. Verma [‘Ld. Ar’] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 24/06/2024 घोषणा की तारीख / Date Of Pronouncement : 24/06/2024 आदेश / Order Per G. D. Padmahshali, Am; Against The Ex-Parte Din & Order Itba/Nfac/S/250/2023- 24/1053079897(1) Dt. 23/05/2023 Passed U/S 250 Of The Act By The National Faceless Appeal Centre, Delhi [‘Nfac/ Cit(A)’ Hereinafter] The Assessee Came In Appeal U/S 253(1)(A) Of The Income Tax Act [‘The Act’ Hereinafter].

For Appellant: Mr Prashant Kr. Verma [‘Ld. AR’]For Respondent: Mr Sunil Kumar Rajwanshi [‘Ld. DR’]
Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)Section 37(1)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI

ARUN KUMAR CHATURVEDI,KANPUR vs. ACIT-3, KANPUR

ITA 108/LKW/2024[2013-14]Status: DisposedITAT Lucknow20 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Sudhanshu Srivastava & G. D. Padmahshaliआयकर अपील सं. / Ita No.108/Lkw/2024 िनधा"रण वष" / Assessment Year : 2013-14 Arun Kumar Chaturvedi 12/9, Vishno Puri Colony, Nawab Ganj, Kanpur. Pan: Abcpc6864F . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax-3 Kanpur . . . . . . . ""थ" / Respondent "ारा / Appearances Assessee By : None [Adjournment Rejected] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/06/2024 घोषणा की तारीख / Date Of Pronouncement : 20/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] Din & Order Itba/Nfac/S/250/2023-24/ 1059274800(1) Dt. 02/01/2024 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 31/03/2016 Passed U/S 143(3) Of The Act. 2. Briefly Stated Facts Anent To The Case Are That; 2.1 The Assessee Contractor Is A Proprietor Of M/S Hi-Tech Controls Filed His Return Of Income Declaring ₹16,43,890/- For The Year Under Consideration. The Case Of The Assessee Was Selected For Scrutiny By

For Appellant: None [Adjournment Rejected]For Respondent: Mr Sunil Kumar Rajwanshi [‘Ld. DR’]
Section 143(2)Section 143(3)Section 250Section 251Section 253(1)(a)Section 40Section 41(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH LUCKNOW BEFORE HON’BLE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND G. D

RAKA SINGH,LUCKNOW vs. ITO WARD 1(3) LUCKNOW, LUCKNOW

ITA 361/LKW/2023[2014-15]Status: DisposedITAT Lucknow20 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Sudhanshu Srivastava & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.361/Lkw/2023 िनधा"रण वष" / Assessment Year : 2014-15 Raka Singh. D-11, 12, Industrial Estate, Nr Gazipur, Tirahamau, Mau. Pan: Bbqps5727J . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Income Tax Officer Ward-1(3), Lucknow . . . . . . . ""थ" / Respondent "ारा / Appearances Assessee By : None [Adjournment Rejected] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/06/2024 घोषणा की तारीख / Date Of Pronouncement : 20/06/2024 आदेश / Order Per G. D. Padmahshali, Am; Against The Din & Order Itba/Nfac/S/250/2023-24/1057011178(1) Dt. 12/10/2023 Passed U/S 250 Of The Act By The National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] The Assessee Filed The Present Appeal U/S 253(1)(A) Of The Income Tax Act [‘The Act’]. 2. The Case Was Called Thrice, None Appeared At The Bequest Of The Assessee. After Primary Briefing From The Revenue, We Deem It Fit To Reject The Adjournment Request & Proceed To Adjudicate The Matter Ex- Parte U/R 24 Of Itat Rules, 1963. 3. Tersely Stated Facts Borne Out Of The Case Records Are That;

For Appellant: None [Adjournment Rejected]For Respondent: Mr Sunil Kumar Rajwanshi [‘Ld. DR’]
Section 144Section 145(3)Section 250Section 253(1)(a)Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH LUCKNOW BEFORE HON’BLE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI G

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