← All Phrases

“Section 209(1)(a)”

Section References (mined)Section 209Section 209(1)(a)36 judgments

ANEEMONI NAGA RAJU,HYDERABAD vs. ITO, WARD- 8(1), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical\npurposes in terms of our aforesaid observations

ITA 2074/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad20 Mar 2026AY 2020-2021
Section 142(1)Section 147Section 249(4)(b)Section 69A

aforesaid issue would require\nadverting to Section 209 of the Act which contemplates the “computation\nof advance tax”. We find that Section 209(1) of the Act envisages the\ndetermination of the amount of advance tax payable by the assessee.\nWe find on a careful perusal of Section 209(1 ... Also, we find there has been no calculation\nmade by the assessee for the purpose of payment of advance tax as\ncontemplated in Section 209(1)(a) of the Act.\n16. Considering the aforesaid facts, i.e., there has been no calculation\nof the advance tax payable either by the assessee

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

ITA 649/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

Section 139Section 142(1)Section 147Section 148Section 249(4)(b)Section 253(5)Section 68

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

LAKHMI CHAND KHUSHIRAMANI,GWALIOR vs. INCOME TAX OFFICER, WARD 1(1), GWALIOR, GWALIOR

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 284/AGR/2025[2017-18]Status: DisposedITAT Agra15 Sept 2025AY 2017-18
Section 139Section 142(1)Section 144Section 249(4)Section 249(4)(b)Section 294(4)(b)Section 69A

passed by the Ld. Assessing Officer. Hence, this clause is not applicable.\n• That, in view of the above, as per provision of section 209(1)(a), the advance tax payable by the assessee was NIL.\n• Therefore, in view of above, provision of section ... advance tax payable by the assessee as mentioned in provision of section 249(4)(b) was NIL as computed as per provision of section 209(1)(a) of the Act. Accordingly, the conditions of liability to pay advance tax as per provision of section 208 of the Act, the appellant

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

ITA 131/IND/2025[2009-10]Status: DisposedITAT Indore31 Jul 2025AY 2009-10

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

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

ITA 130/IND/2025[2009-10]Status: DisposedITAT Indore31 Jul 2025AY 2009-10

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

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

RITIKA JAIN,THANE vs. ITO(IT TP), BHOPAL, AAYKAR BHAVAN

Appeal of the assessee is allowed for statistical purpose

ITA 632/IND/2024[2015-16]Status: DisposedITAT Indore29 Apr 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiritika Jain, Cit (Appeals), बना A-504, Laxmi Residency Chs Nfac, म/ Ltd, Delhi Vs. Opposite Datta Mandir Check Naka, Wagle Estate, Thane

Section 142(1)Section 144CSection 148Section 148ASection 250Section 253

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

MAHALAXMI AUTOMOBILES,THANE vs. INCOME TAX OFFICER WARD 4(1), THANE, THANE

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 6743/MUM/2024[2019-20]Status: DisposedITAT Mumbai28 Mar 2025AY 2019-20

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeemahalaxmi Automobiles Vs Income-Tax Officer, Ward-4(1), Survey No.13, 14./3, Next 70 Thane, Ashar I.T. Park, 6Th Floor, Road Hotel Sagar, Bhivandi Road, Vasai- 401202 No.16Z, Wagle Industrial Estate, Pan : Abdfm6069L Thane (West)- 400 604 Appellant Respondent

For Appellant: Shri Rohit TapadiaFor Respondent: Shri. R.R Makwana, Addl.CIT
Section 144Section 144BSection 147Section 156Section 249Section 249(4)(b)Section 250Section 69A

lacs would saddle the assessee with an obligation to pay “advance tax”, but stood corrected on a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 5 Mahalaxmi Automobiles

PERUMAL PILLAI SREENIVASAN,CHENNAI vs. ITO, NCW-9(1), , CHENNAI

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

ITA 3186/CHNY/2024[2015-16]Status: DisposedITAT Chennai18 Mar 2025AY 2015-16

Bench: Shri George George K, Vice- & Shri S.R. Raghunathaआयकरअपीलसं./Ita No.: 3186/Chny/2024 िनधा"रणवष" / Assessment Year: 2015-16 Perumalpillai Sreenivasan, Income Tax Officer, Block No.20 Flat 3078, Vs. Non Corp Ward -9(1), Jevvan Bheem Collector Nagar, Chennai. Anna Nagar West, Chennai – 600 101 [Pan: Bbbps-1465-G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Abhishek Murali, Ca : ""थ" की ओर से/Respondent By Ms. Gouthami Manivasagam, Jcit : सुनवाई की तारीख/ Date Of Hearing 26.02.2025 : घोषणा की तारीख /Date Of Pronouncement 18.03.2025 : आदेश /O R D E R Per S. R. Raghunatha: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 06.11.2024 & Pertains To Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. The Order Of The Ao/Cit(A) Is Erroneous, Is Contrary To Law, Opposed To Principles Of Natural Justice & The Facts & Circumstances Of The Case. Cit(A) Has Failed To Adjudicate The Case: 2. The Learned Cit(A) Has Failed To Adjudicate The Appeal On Incorrect Grounds.

For Appellant: 5. The Learned AO/CIT(A) failed to note that the cash deposited into the account
Section 147Section 148Section 249(4)(b)Section 69A

lacs would saddle the assessee with an obligation to pay “advance tax”, but stood corrected on a careful perusal of Section 208 and section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

NEW WORLD FUND, INC,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), 3(3)(1), MUMBAI, MUMBAI

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

ITA 4860/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Feb 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Preetamkumar Turerao, Sr. DR
Section 115ASection 143(3)Section 209Section 209(1)(a)Section 234CSection 250Section 74

instead it can be set-off only against the gain of the assessment year. 3.4 The learned CIT(A) erred in holding that section 209(1)(a) of the Act does not provide to set-off brought forward losses while estimating the current income. 3.5 The learned CIT(A) erred ... liability exceeds Rs. 10,000/-. Section 209 of the IT Act provides for computation of advance tax. As per section 209(1)(a) where calculation of advance tax is made by the assessee, he should first estimate the current income and income-tax shall be calculated at the rate

ANKIT SHARMA,TULSIDAS MARG, BARWANI (M.P.) vs. INCOME TAX OFFICER, WARD SENDHWA, AAYAKAR BHAWAN, A.B. ROAD, SENDHWA, DISTRICT-BARWANI

Appeal is allowed for statistical purpose

ITA 246/IND/2024[2015-16]Status: HeardITAT Indore09 Aug 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2015-16 Shri Ankit Sharma, Income-Tax Officer, 5,Tulsidas Marg, Ward Sendhwa, Gali No. 1, Distt. Barwani बनाम/ Ward No. 20, Vs. Barwani. (Assessee/Appellant) (Revenue/Respondent) Pan: Hgzps8737L Assessee By Shri Kunal Agrawal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 09.08.2024

Section 139Section 142(1)Section 147Section 148Section 249(4)Section 249(4)(b)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

ANNAMMA JOSEPH,PATHANAMTHITTA vs. THE INCOME TAX OFFICER, WARD-2(5), BHOPAL,MADHYA PRADESH, KERALA

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

ITA 233/IND/2024[2015-16]Status: DisposedITAT Indore31 Jul 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniannamma Joseph Ito-2(5) 1088, Zion Villa Bhopal Thottapuzhassery, Pullad S.O. Vs. Pathanamthitta Kerala (Appellant / Assessee) (Respondent/ Revenue) Pan: Adlpj3534G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2024 Date Of Pronouncement 31.07.2024

Section 147Section 249(4)Section 249(4)(b)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

MR. MUPPURI DAMODAR,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the above observations

ITA 1231/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeymuppuri Damodar The Income Tax Officer #26/1, 7Th Main, Sb Colony Ward - 7(2)(5) Bsk Iii Stage, 7Th Block Vs. Bengaluru Bengaluru 560085 Pan – Ahppd9356E (Appellant) (Respondent) Assessee By: Ms. Sunaina Bhatia, Advocate Revenue By: Shri Ganesh R. Gale, Standing Counsel Date Of Hearing: 25.07.2024 Date Of Pronouncement: 31.07.2024 O R D E R Per: Keshav Dubey, J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 09.02.2024 Vide Din & Order No. Itba/Nfac/S/250/2003-24/1060723928(1) Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case.. 2. The Learned Cit[A] Is Not Justified In Dismissing The Appeal As Not- Admitted On The Ground That The Applicable Advance Tax Has Not Been Paid By The Appellant Before The Filing Of The Present Appeal Under The Facts & In The Circumstances Of The Appellant'S Case.

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 148Section 149Section 234ASection 249Section 250Section 69A

lacs would saddle the assessee with an obligation to pay “advance tax”, but stood corrected on a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

MANOJ KUMAR MOTWANI,BETUL MP vs. ASSISTANT COMMISSIONER , INCOME TAX DEPARTMENT NFAC

Appeal is allowed for statistical purpose

ITA 151/IND/2024[2013-14]Status: DisposedITAT Indore25 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Manoj Kumar Motwani, Acit, Prop. Neelam Store, Nfac, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) Pan: Aaupm8830E Assessee By Shri Rakesh Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 25.07.2024

Section 139Section 142(1)Section 147Section 148Section 249(4)(b)Section 253(5)Section 69A

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. Page 6 of 9 Shri Manoj Kumar

DEEPAK KHANDELWAL,SEHORE vs. ITO, SEHORE, SEHORE

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

ITA 120/IND/2024[2013-14]Status: DisposedITAT Indore05 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanideepak Khandelwal Ito J.P. Market, Narsullaganj Sehore Vs. Sehore (Appellant / Assessee) (Respondent/ Revenue) Pan: Agxpk7517R Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.07.2024 Date Of Pronouncement 05.07.2024

Section 139Section 144Section 148Section 249(4)(b)Section 294(4)(b)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

HARSH PATEL,GRAM PADLIYA TEHSIL DEPALPURDI vs. ITO, WARD-1(2), INDORE, INDORE

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

ITA 171/IND/2024[2017-2018]Status: DisposedITAT Indore28 Jun 2024AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniharsh Patel Ito -1(1) Gram -Padliya Tehsil- Depalpur Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bmfpp8078K Assessee By Shri Avinash Mandovara, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 144Section 147Section 249(4)Section 249(4)(b)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

RAMDAS YADAV,HOSHANGABAD vs. ITO-2 ITARSI, ITARSI

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

ITA 163/IND/2024[2012-13]Status: DisposedITAT Indore27 Jun 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramdas Yadav, Ito -2 267 Malakhedi

Section 142(1)Section 144Section 147Section 148Section 149(4)(b)Section 249(4)Section 249(4)(b)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

PUSHPENDRA SINGH CHOUHAN,SEHORE vs. ITO-SEHORE, SEHORE

In the result appeal of the assessee is allowed for statistical purpose

ITA 122/IND/2024[2012-13]Status: DisposedITAT Indore24 Jun 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Pushpendra Singh Ito Chouhan, Sehore C/O Adv.Hitesh Chimnani, Ug-37 Trade Centre, Vs. 18 South Tukoganj, Near Hotel Crown Palace, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Cggps1953Q Assessee By Shri Hitesh Chimnani, Ms. Komal Wadhwani & Komal Kataria, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 24.06.2024 O R D E R

Section 139(1)Section 142(1)Section 144Section 148Section 249(4)Section 249(4)(b)

lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

Industries Limited, Modinagar and Others v. Commissioner of Income Tax, Delhi and Another, 216 ITR 759 at 780] At one point of time, section 209(1)(a)(iii) (relating to computation of advance tax) provided that the income tax calculated on the total income with reference to which the demand ... dates specified in section 211, the appropriate percentage of advance tax on his current income calculated in the manner under section 209. Under section 209(1)(a), the amount of advance tax payable by the assessee in any financial year is as follows: (a) where calculation is made

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

Industries Limited, Modinagar and Others v. Commissioner of Income Tax, Delhi and Another, 216 ITR 759 at 780] At one point of time, section 209(1)(a)(iii) (relating to computation of advance tax) provided that the income tax calculated on the total income with reference to which the demand ... dates specified in section 211, the appropriate percentage of advance tax on his current income calculated in the manner under section 209. Under section 209(1)(a), the amount of advance tax payable by the assessee in any financial year is as follows: (a) where calculation is made

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

ITA - 491 / 2008HC Delhi30 Aug 2010
Section 143(2)Section 234B

inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. That under Section 209(1)(d) the income-tax calculated is to be reduced by the amount of tax which would be deductible at source or collectible at source, which ... Tribunal. A bona fide dispute was pending. The assessee had to estimate his current income. The words used under Section 209(1)(a) make the assessee estimate his current income and since a bona fide dispute was pending, imposition of interest under Section 234B was not justified without hearing

Showing 1–20 of 36 · Page 1 of 2