← All Phrases

“Section 246(1)”

Section References (mined)Section 246Section 246(1)33 judgments

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2449/PUN/2025[2014-15 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2448/PUN/2025[2014-15 24Q Q3 ]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2447/PUN/2025[2014-15 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2446/PUN/2025[2014-15 24Q Q1]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1916/PUN/2025[2013-14 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY

NEW ERA PUBLIC SCHOOL,RAJGARH vs. EXEMPTION WARD, BAREILLY

In the result, the appeal is partly allowed and the Stay Application is dismissed as having become infructuous

ITA 128/LKW/2025[2018-19]Status: DisposedITAT Lucknow28 Nov 2025AY 2018-19

Bench: Shri Anadee Nath Misshra

Section 143Section 143(1)Section 144Section 246(1)Section 246(1)(a)Section 253(3)

matter to the discretion of the Bench. (E.2) We have heard both sides. We have perused materials on record. On perusal of section 246(1)(a) of the I.T. Act, it is found that the appeal against adjustment made in the intimation under section 143(1 ... specifically provided. The relevant part of section 246(1) is reproduced below: I.T.A. No.128/Lkw/2025 Assessment Year:2018-19 31 246. (1) ………………… (a) an order being an intimation under sub-section (1) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 394/BANG/2025[2019-20]Status: DisposedITAT Bangalore07 Jul 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 393/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Jul 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 392/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Jul 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 391/BANG/2025[2016-17]Status: DisposedITAT Bangalore07 Jul 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 390/BANG/2025[2015-16]Status: DisposedITAT Bangalore07 Jul 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 389/BANG/2025[2014-15]Status: DisposedITAT Bangalore07 Jul 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 388/BANG/2025[2013-14]Status: DisposedITAT Bangalore07 Jul 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 387/BANG/2025[2012-13]Status: DisposedITAT Bangalore07 Jul 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 386/BANG/2025[2011-12]Status: DisposedITAT Bangalore07 Jul 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

read with Section 250 and 251 of the Act. Be that as it may, it definitely falls within the appealable orders under Section 246(1) of the Act. No doubt, CIT(Appeals) has relied on the decision of Calcutta High Court in the case of ANZ Grindlays Bank

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)

under section 263 read with section 143(1) of the Act and hence the appeal is not maintainable without appreciating the provision of section 246(1) of the Act. In view of the above grounds and in the facts and circumstances of the case and in law, the Appellant prays

MR. RAJESH ANIRUDHA PATIL,PUNE vs. DCIT, CIRCLE 7, PUNE, PUNE

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

ITA 384/PUN/2025[2020-21]Status: DisposedITAT Pune13 May 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil S Pathak
Section 143(1)Section 143(3)Section 250

that the doctrine of merger clearly applies on this is misconceived and is not in accordance with law. Referring to the provisions of section 246(1) of the Act, he submitted that an assessee can file an appeal against an order being intimation under sub-clause (1) of section ... 1) of the Act stands merged in the order u/s 143(3) of the Act. We find as per the provisions of section 246(1) of the Act, the assessee can file an appeal against an order being intimation under sub-section (1) of section 143 of the Act where

ARIBA TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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

ITA 1587/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore07 Mar 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Mr. Aliasgar Rampurawala, C.AFor Respondent: Ms. Nandini Das, CIT (DR)
Section 143(3)Section 144C(5)Section 92C

assessee can either move an application under section 154 of the Act or make an appeal to the learned CIT-A under section 246(1) of the Act. The learned DR vehemently supported the order of the authorities below. . IT(TP)A No.1587/Bang/2024 Page 14 of 19 25. We have

BHAUSAHEB BALASAHEB MHASKE ,AURANGABAD vs. ITO WARD 1(1), AURANGABAD

The appeal is PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 1515/PUN/2024[2018-19]Status: DisposedITAT Pune11 Sept 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2018-19 Bhausaheb Balasaheb Mhaske Dist. Spl. Auditor, Class-1 Baldawa Building, Gomtesh Mrkt., Ch. Sambhaji Nagar-431001 Pan: Alwpm1341H. . . . . . . . Appellant V/S The Income Tax Officer, Ward-1, Ch. Sambhaji Nagar. . . . . . . . Respondent

For Appellant: Smt Deepa Khare [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 147Section 148Section 246(1)Section 246A(1)Section 249(2)Section 250

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

Showing 1–20 of 33 · Page 1 of 2