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“miscellaneous application”

AppealsSection 254(2)Section 254(2)1,501 judgments

The decision most relied on for miscellaneous application is 254(2) of the Act. In Honda Siel Power Products Ltd. v. CIT (295 ITR 466), cited in 35 judgments on BharatTax.

Leading authorities on miscellaneous application

254(2) of the Act. In Honda Siel Power Products Ltd. v. CIT
295 ITR 466 · 2007 · Supreme Court
35
citing judgments

A mistake apparent from the record that prejudices a party is rectifiable under section 254(2) of the Act.

CIT v. Birla Janahit Trust
208 ITR 372 · 1994 · High Court
17
citing judgments

Expenditure on salaries and miscellaneous expenses for carrying out the trust's objectives is considered an application of income for charitable purposes. Liabilities for employee benefits, such as gratuity and leave encashment, are accrued liabilities even if payable in the future.

Jagmittar Sain Bhagat v. Director, Health Services
10 SCC 136 · 2013 · Reported
12
citing judgments

A party can challenge the maintainability of an appeal, even if the delay in filing cross-objections is condoned due to bonafide reasons.

Electronics Corporation of India Ltd. v. Union of India
238 CTR 353 · Supreme Court
10
citing judgments

The Supreme Court held that the provisions for obtaining approval from the Chief Commissioner of Customs and Excise (CoD) had outlived their utility, leading to the recall of previous orders that relied on such approvals.

CIT v. State Bank of Hyderabad
382 ITR 499 · 2016 · Reported
10
citing judgments

A Tribunal order recalling an earlier order that was dismissed for want of condonation of delay approval is interlocutory and does not adjudicate on merits.

Judgments citing miscellaneous application

DCIT, Central Circle-1, Jaipur vs. Vaibhav Banka, Sikar

In the result, the appeals of the revenue stands dismissed, and the

ITA 301/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

DCIT vs. Vaibhav Banka and others The law settled by the Hon’ble Supreme Court: Abhisar 1. Para 2.2 Buildwell & U.K. Paints Miscellaneous Application filed by Revenue before the 2. Para 2.3 Hon’ble Supreme Court CBDT Instruction No. 1/2023 is Administrative in nature – 3. Para 2.4 Not binding ... reassessment, nor as a direction empowering appellate authorities, including the ld. CIT(A), to direct or compel the initiation of such proceedings. 2.3. MISCELLANEOUS APPLICATION FILED BY REVENUE BEFORE THE HON’BLE SUPREME COURT 2.3.i. Against the judgment dated 24.04.2023 passed by the Hon’ble Supreme Court in Abhisar

DCIT, Central Circle-1, Jaipur vs. Sarita Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 300/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Sarita Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 299/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 298/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Snehlata Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 297/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

DCIT vs. Vaibhav Banka and others 1. The law settled by the Hon'ble Supreme Court: Abhisar Buildwell & U.K. Paints Para 2.2 2. Miscellaneous Application filed by Revenue before the Hon'ble Supreme Court Para 2.3 3. CBDT Instruction No. 1/2023 is Administrative in nature Not binding ... reassessment, nor as a direction empowering appellate authorities, including the Id. CIT(A), to direct or compel the initiation of such proceedings. 2. 3. MISCELLANEOUS APPLICATION FILED BY REVENUE BEFORE THE HON'BLE SUPREME COURT 2.3.i. Against the judgment dated 24.04.2023 passed by the Hon'ble Supreme Court

DCIT, Central Circle-1, Jaipur vs. Usha Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 296/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Usha Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 295/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Subhash Chandra Banka, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 294/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

DCIT vs. Vaibhav Banka and others 1. The law settled by the Hon'ble Supreme Court: Abhisar Buildwell & U.K. Paints Para 2.2 2. Miscellaneous Application filed by Revenue before the Para 2.3 Hon'ble Supreme Court 3. CBDT Instruction No. 1/2023 is Administrative in nature Para 2.4 Not binding ... reassessment, nor as a direction empowering appellate authorities, including the Id. CIT(A), to direct or compel the initiation of such proceedings. 2. 3. MISCELLANEOUS APPLICATION FILED BY REVENUE BEFORE THE HON'BLE SUPREME COURT 2.3.i. Against the judgment dated 24.04.2023 passed by the Hon'ble Supreme Court

DCIT, Central Circle-1, Jaipur vs. Subhash Chandra Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 293/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Vipul Banka, Sikar

In the result, the appeals of the revenue in ITA No

ITA 292/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Vipul Banka, Sikar

In the result, the appeals of the revenue stands dismissed, and the

ITA 291/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

DCIT vs. Vaibhav Banka and others The law settled by the Hon’ble Supreme Court: Abhisar 1. Para 2.2 Buildwell & U.K. Paints Miscellaneous Application filed by Revenue before the 2. Para 2.3 Hon’ble Supreme Court CBDT Instruction No. 1/2023 is Administrative in nature – 3. Para 2.4 Not binding ... reassessment, nor as a direction empowering appellate authorities, including the ld. CIT(A), to direct or compel the initiation of such proceedings. 2.3. MISCELLANEOUS APPLICATION FILED BY REVENUE BEFORE THE HON’BLE SUPREME COURT 2.3.i. Against the judgment dated 24.04.2023 passed by the Hon’ble Supreme Court in Abhisar

DCIT, Central Circle-1, Jaipur vs. Priya Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 289/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

DCIT, Central Circle-1, Jaipur vs. Priya Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 288/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

decided considering the following records placed on record: 1. Decision of the apex court in the case of Abhisar Buildwell & U. K. Paints. 2. Miscellaneous Application filed by Revenue before the apex court 3. CBDT's Instruction No. 1 of 2023 dated 23-08-2023 As is evident the cross ... objection of the assessee hinges on the provision of section 150, 251, Miscellaneous application filed by the revenue before the apex court and CBDT's instructions. The provision of section 150 deals as under : Provision for cases where assessment is in pursuance of an order on appeal

Shri Sanatan Dharam Shikshan Sansthan, Sriganganagar vs. CIT (Exemption), Jaipur

Appeal is disposed of and the impugned order dated 24

ITA 95/JODH/2025[NA]Status: DisposedITAT Jodhpur07 Jul 2025

Bench: Learned Cit(E), Jaipur, An Application U/S 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), In Form 10Ab To Seek Its Registration.

For Appellant: Sh. Deewakar Arora, AdvFor Respondent: Shri Anil Dhaka, CIT(DR)
Section 12Section 12A

case (supra), does not come to the aid of the applicant. Ld. DR for the department has also submitted that the department has filed Miscellaneous Application before the concerned Coordinate Bench, Jaipur Benches, Jaipur in the case of APJ Abdul Kalam Education and Welfare Trust case (supra). 11. At page

Manoharan, Thiruvaru vs. ITO, Circle-2(1), Tiruchirappalli

In the result, both the appeals of the assessee are allowed for

ITA 870/CHNY/2025[2017-18]Status: DisposedITAT Chennai07 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.869 & 870/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2017-18 V. Shri Manoharan, The Assistant Commissioner Of No.9, Then Vadal South Street, Income Tax, Mannargudi, Circle 2(1), Thiruvarur District – 614 001. Trichy.

For Appellant: Shri K. Meenakshisundaram, ITPFor Respondent: Shri Gautham S. Mukundan, IRS

condoning the delay along with affidavit and other relevant papers; and taking judicial notice of the Hon’ble Supreme Court suo-moto order in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 and other order dated 10.01.2022 extending period of limitation from 15.03.2020 to 31.03.2022, we note that there

Manoharan, Tiruvarur vs. ACIT, Circle-2(1), Trichy

In the result, both the appeals of the assessee are allowed for

ITA 869/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.869 & 870/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2017-18 V. Shri Manoharan, The Assistant Commissioner Of No.9, Then Vadal South Street, Income Tax, Mannargudi, Circle 2(1), Thiruvarur District – 614 001. Trichy.

For Appellant: Shri K. Meenakshisundaram, ITPFor Respondent: Shri Gautham S. Mukundan, IRS

condoning the delay along with affidavit and other relevant papers; and taking judicial notice of the Hon’ble Supreme Court suo-moto order in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 and other order dated 10.01.2022 extending period of limitation from 15.03.2020 to 31.03.2022, we note that there

Sivakarthick Raman, Madurai vs. The Assistant Commissioner of Income Tax, International Taxation, Circle Madurai

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T
Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

China and in the light of Article 15(1) of the India-China DTAA it is exempt income.” It is pertinent to highlight that Miscellaneous Application filed by the Revenue against the above favourable order for AY 2020-21 stands dismissed by the Chennai Tribunal on 27.03.2025. B) The Chennai

Amba Industries, Patan vs. The Income Tax Officer, Ward-2, Patan

In the result, both the appeals of the assessee are dismissed

ITA 1989/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2011-12

Bench: Shri T.R Senthil Kumar & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Mohit R Balani, ARFor Respondent: Shri Kalpesh Rupavatia, Sr. DR
Section 143(3)

above appeals filed by the assessee were dismissed for non-prosecution, by passing order dated 05.07.2023. Later, the assessee filed an Miscellaneous Application No.1 & 2/Ahd/2024 and the ex-parte orders were recalled vide order dated 22.08.2024. Thus, the appeals were restored to the file of the registry. It is thereafter

Amba Industries, Patan vs. The Income Tax Officer, Ward-2, Patan

In the result, both the appeals of the assessee are dismissed

ITA 1988/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2010-11

Bench: Shri T.R Senthil Kumar & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Mohit R Balani, ARFor Respondent: Shri Kalpesh Rupavatia, Sr. DR
Section 143(3)

above appeals filed by the assessee were dismissed for non-prosecution, by passing order dated 05.07.2023. Later, the assessee filed an Miscellaneous Application No.1 & 2/Ahd/2024 and the ex-parte orders were recalled vide order dated 22.08.2024. Thus, the appeals were restored to the file of the registry. It is thereafter

Hotel Sai Siddhi Pvt. Ltd., Nashik vs. ACIT, Central Cir-1, Nashik

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

ITA 941/PUN/2015[2011-12]Status: DisposedITAT Pune04 Jul 2025AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2011-12 Hotel Sai Siddhi Pvt. Ltd. Acit, Central Circle – 1, Plot No.3/4, Poush Sector-A, Agra Nashik Vs. Road, Lekhanagar, Nashik – 422009 Pan: Aabch4310G (Appellant) (Respondent) Assessee By : Shri Sanket Joshi Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 30-06-2025 Date Of Pronouncement : 04-07-2025 O R D E R

For Appellant: Shri Sanket JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 43B

Pune relating to assessment year 2011-12. 2. This appeal was earlier dismissed by the Tribunal for want of prosecution. Subsequently the Tribunal vide Miscellaneous Application No.53/PUN/2022, order dated 07.02.2025 recalled its earlier order. Hence, this is a recalled matter. 3. Facts of the case, in brief, are that