“Section 25(1)”

Section References (mined)Section 25Section 25(1)7 judgments

RAJENDRAN SHARMILA,ANNUR vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI

In the result, appeal of the assessee is allowed

ITA 2315/CHNY/2025[2017-2018]Status: DisposedITAT Chennai16 Feb 2026AY 2017-2018

Section 142(1)Section 143(2)Section 143(3)Section 69A

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n'A' BENCH: CHENNAI\nश्रीमनुकुमारगिरि, न्यायिकसदस्य एवं श्रीएस. आर. रघुनाथालेखासदस्य\nBEFORE SHRI

PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGA NEEMETA,MANVI, RAICHUR vs. INCOME TAX OFFICER, ITO WARD -1, RAICHUR, RAICHUR

ITA 327/BANG/2025[2018-19]Status: DisposedITAT Bangalore22 Jul 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19 Prathamika Krishi Pattina Sahakara Sanga Neemeta Kurdi Ito Manvi Ward 1 Vs. Raichur 584 123 Raichur Karnataka Pan No : Aabap5924E Appellant Respondent

For Appellant: Sri Ramana Gowda S Gowdar, A.RFor Respondent: Sri Subramanian S., D.R

Section 25(1)Section 250

justice. 3. The ld. CIT(A) has erred in upholding the addition made in the assessment order without considering amendment to proviso to section 25(1) of the Act as per the Finance Act (2), 2024. 4. The AO and CIT(A) erred in understanding that the appellant’s books

FARMAN KHAN,CHAKSU vs. INCOME-TAX OFFICER WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 590/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Ashish Sharma, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CITa

Section 269Section 269SSection 271DSection 273B

Steel Ltd. v. State of Orissa, 83 ITR 26 (Supreme Court):- “For failure to register as a dealer: section 9(1), read with section 25(1)(a) of the Act. But the liability to pay penalty does not arise merely upon proof of default in registering as a dealer

M/S. STEECON INFRASTRUCTURE ,JODHPUR vs. ITO, WARD-1(4), JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 61/JODH/2019[2012-13]Status: DisposedITAT Mumbai18 Jul 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13 M/S Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 Pan No. Acdfs3423Q Appellant Respondent

For Appellant: Mr. Piyush Chajed and Mr SumitFor Respondent: Mr. Virabhadra S. Mahajan, AR

Section 131Section 142(1)Section 143(3)Section 147Section 148

case (supra): "A firm, after it has discontinued its business, whether it is dissolved or not, will, therefore, be assessed either under section 25(1) prematurely or in the year of assessment; in both cases the procedure of assessment is as under section 23(3) and (4) supplemented

M/S LOK VIKAS HOUSING FUNDS LTD.( NOW LOK VIKAS HOUSING FINANCE CORPORATION LTD. ,JAIPUR vs. THE ADDL.CIT RANGE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 452/JPR/1999[1995-96]Status: DisposedITAT Jaipur12 Jan 2023AY 1995-96

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 254(1)Section 269DSection 269SSection 269TSection 271DSection 271E

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U

CANON INDIA PVT. LTD.,GURGAON vs. ACIT, NATIONAL FACELESS ASSESMENT CENTER, NEW DELHI

In the result the appeal of the assessee in ITA

ITA 468/DEL/2021[2004-05]Status: DisposedITAT Delhi20 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2004-05]

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR

Section 10ASection 115JSection 143(3)Section 244A

power to grant exemption from payment of duty, additional duty etc. under the Act, as already noticed, flows from the provisions of Section 25(1) of the Act. The power to exempt includes the power to modify or withdraw the same. The liability to pay customs duty or additional duty

CIT vs. ARTS BEAUTY EXPORTS

ITA - 79 / 2012HC Delhi17 Sept 2012

Section 10BSection 260A

purposes of export of goods or services out of India. The notification was issued in exercise of the powers conferred by Section 25(1) of the Customs Act, 1962. It has not been shown by the Revenue that the assessee imported any materials either of unfinished or semi-finished