← All Phrases

“speaking order”

Natural JusticeReasoned OrderReasoned Order6,856 judgments

The decision most relied on for speaking order is GKN Driveshafts (India) Ltd. v. ITO (259 ITR 19), cited in 1,349 judgments on BharatTax.

Leading authorities on speaking order

GKN Driveshafts (India) Ltd. v. ITO
259 ITR 19 · 2003 · Supreme Court
1,349
citing judgments

When a notice under Section 148 of the Income Tax Act is issued, the Assessing Officer is bound to furnish reasons for reopening upon the assessee's request and must dispose of the assessee's objections to the notice by passing a speaking order.

Kunhayammed v. State of Kerala
245 ITR 360 · 2000 · Supreme Court
361
citing judgments

An order refusing special leave to appeal to the Supreme Court, whether speaking or non-speaking, does not attract the doctrine of merger, meaning the order under challenge is not substituted.

M/s Sahara India (Farms) v. CIT & Anr.
300 ITR 403 · 2008 · Supreme Court
268
citing judgments

Administrative orders must be consistent with the rules of natural justice.

Kapurchand Shrimal v. CIT
131 ITR 451 · 1981 · Supreme Court
143
citing judgments

Appellate authorities in income-tax proceedings have the jurisdiction and duty to correct all errors of lower authorities. They must remit matters for proper or fresh adjudication and issue appropriate directions to ensure substantial justice, unless expressly forbidden by statute.

Bayer Material Science Pvt. Ltd. v. DCIT
382 ITR 333 · 2016 · High Court
89
citing judgments

Reassessment orders under Section 147/148 are without jurisdiction and invalid if the Assessing Officer fails to dispose of the assessee's objections to the reopening of assessment through a speaking order, as mandated by the GKN Driveshafts procedure.

Kunhayammed and Others v. State of Kerala
119 STC 505 · Reported
68
citing judgments

A Supreme Court speaking order dismissing a Special Leave Petition (SLP) has two implications: the statement of law contained therein constitutes a declaration of law under Article 141 of the Constitution, and its findings bind the parties and lower authorities.

PCIT v. Tupperware India Pvt. Ltd.
236 Taxmann 494 · 2016 · High Court
58
citing judgments

The incomplete disposal of an assessee's objections by the Assessing Officer makes the reassessment proceedings invalid. The Assessing Officer must dispose of the objections by a speaking order.

Home Finders Housing Ltd. v. ITO
404 ITR 611 · 2018 · High Court
56
citing judgments

Non-compliance with the GKN Driveshafts procedure, specifically not passing a speaking order on objections to reassessment before completing the assessment, is a curable procedural irregularity and does not nullify the assessment, particularly if the assessee did not request a speaking order.

Judgments citing speaking order

Shramik Serva Seva Trust, Ahmednagar vs. ITO, Exemption, Ward-1, Nashik

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

ITA 1553/PUN/2025[2013-14]Status: DisposedITAT Pune22 Aug 2025AY 2013-14

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Sanjay Dhivare
Section 143(3)Section 194CSection 198Section 250Section 250(6)

therefore I deem it proper to restore the issue raised on merits to the file of ld.CIT(A) for afresh adjudication and pass a speaking order as contemplated u/s.250(6) of the Act. 3 Shramik Serva Seva Trust Needless to mention that ld.CIT(A) in the set aside proceedings shall

Vengala Rao Madala, Hyderabad vs. Income Tax Officer, Ward-11(1), Hyderabad

In the result, the appeal is allowed for statistical purposes

ITA 193/HYD/2025[2017-18]Status: DisposedITAT Hyderabad22 Aug 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.193/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Vengala Rao Madala, Income Tax Officer, Vs. Ward-11(1), Hyderabad. Hyderabad. Pan:Aqnpm6758J (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 22/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Vengala Rao Madala (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 04.10.2023 For The A.Y. 2017-18. 2. At The Outset, It Is Noticed That There Is A Delay Of 403 Days In Filing The Appeal Before The Tribunal. The Assessee Has Filed A

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Dr. Narendra Kumar Naik
Section 144Section 249(4)(b)

permissible in law. The Ld. CIT(A) shall thereafter adjudicate the appeal in accordance with law by passing a ITA No.193/Hyd/2025 8 speaking order. The assessee is also directed to respond to the notices of the Ld. CIT(A) promptly and to avoid any unnecessary adjournments. 10. In the result

M/S. Abheek Dealtrade Private Limited, Kolkata vs. ITO, Ward 4(3), Kolkata

Appeal of the assessee is dismissed

ITA 232/KOL/2025[2012-13]Status: DisposedITAT Kolkata22 Aug 2025AY 2012-13

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 144Section 147Section 153(3)Section 250Section 251(1)(a)Section 69A

assertion for which evidence should have been collected and verified. 6.3 Further the AO did not address the assessee's objections or provide a speaking order disposing of those objections, as required under the guidelines established in GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19 (SC). 7.0 Upon

Bhawna Pal, Delhi vs. ITO, Ward-36(7), Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 976/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 115BSection 133(6)Section 142(1)Section 144Section 144ASection 234ASection 234BSection 250(6)Section 69

Form 35 cannot be considered in the absence of any supporting documents and submissions. The AO has passed a very reasoned and speaking order considering all the facts and the circumstances of the case and hence, no interference with the order of the AO is called

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2568/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2567/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2268/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2267/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2266/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2086/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghaziabad vs. DCIT Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2082/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2081/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2080/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2079/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghazibad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2078/DEL/2023[2014-15]Status: DisposedITAT Delhi22 Aug 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2077/DEL/2023[2013-14]Status: DisposedITAT Delhi22 Aug 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2076/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 1941/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

notice is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by a speaking order. The judgment is very clear that before proceeding with the assessment proceedings, the Assessing Officer has to pass a speaking order. Therefore, the Assessing Officer ... case (supra), has given a procedural safeguard to the assessee to avoid unnecessary harassment by directing the Assessing Officer to pass a speaking order taking into account the objections for reopening the assessment under Section 147 of the 1.T. Act. 17. The forming of opinion to proceed further

Jila Sahakari Kendriya Bank Maryadit Balaghat, Balaghat vs. Income Tax Officer, Chhindwara

In the result, appeals of the assessee are allowed for statistical purposes

ITA 50/JAB/2025[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Jila Sahakari Kendriya Bank V. Income Tax Officer Maryadit Chhindwara-480001. Near Kali Putli Chowk, Madhya Pradesh-481001. Tan/Pan:Aaaaj0474A (Appellant) (Respondent) Assessment Year: 2017-18 Jila Sahakari Kendriya Bank V. Assessing Officer, Nfac, Maryadit Delhi Near Kali Putli Chowk, Madhya Income Tax Officer, Pradesh-481001. Circle Chhindwara-480001. Tan/Pan:Aaaaj0474A (Appellant) (Respondent) Appellant By: Shri Pankaj Shah, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Pankaj Shah, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

opportunity of being heard for effectively representing his case. At the same time, the Ld. CIT(A) is under legal obligation to pass a speaking order on the merits of the case. Therefore, looking to the totality of the facts, we deem expedient to sub-serve the interest of principles ... aside the impugned order and restore the grounds to the file of the Ld. CIT(A) to decide it afresh by way of speaking order, after giving adequate opportunity of hearing to the assessee. Hence, the impugned order is hereby set aside and grounds of appeal are restored

Rajadhar Sharma, Prithvipur vs. Income Tax Officer, Tikamgarh

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

ITA 171/JAB/2024[2014-15]Status: DisposedITAT Jabalpur21 Aug 2025AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 144Section 250(6)

sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the learned CIT(A) failed to pass a speaking order on merits and dismissed the assessee’s appeal in a summary manner for violation of the provisions ... further submitted that the learned CIT(A) is duty bound u/s 250(6) of the IT Act to pass a speaking order on various grounds of appeal, on merits, but learned CIT(A) failed to do so. In view of the foregoing, learned AR for the assessee submitted, the impugned