“Section 246(5)”

Section References (mined)Section 246Section 246(5)2 judgments

KAMLESH KOUSHAL,INDORE vs. INCOME TAX OFFICER, 1(2), INDORE

ITA 708/IND/2025[2017-18]Status: DisposedITAT Indore06 Mar 2026AY 2017-18

Section 115Section 133(6)Section 142(1)Section 250Section 253Section 272A(1)(d)Section 274Section 69A

appeal in the Form No. 36\nagainst the “Impugned Order” which are as under:-\n“1. That, as per the provisions of section 246(5) read with e-\nAppeal Scheme, 2023, the JCIT(Appeal) functioning\nunder National Faceless Appeal Centre is required to\nconduct appellate proceedings in a faceless manner ... name\nand location of the appellant authority. The appellant\nprays that the impugned order 28/03/2025 being\ncontrary to the procedure laid down under section 246(5)\nread with e-Appeal Scheme, 2023 deserves to be\nquashed / set aside.\n2. That, the Hon'ble AddI / JCIT (Appeal) has erred

GURUSUKH ENERGY INDIA PVT. LTD., RAIPUR,RAIPUR vs. ITO, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 643/RPR/2025[2012-13]Status: DisposedITAT Raipur10 Dec 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.643/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 127(1)Section 143(2)Section 143(3)Section 144B(1)Section 246(5)Section 250Section 282ASection 282A(1)Section 69C

issuing an appeal order under section 250 by disclosing his name, designation, and location, in contravention of the faceless appellate mechanism established under section 246(5) and the e-Appeals Scheme, 2023 (CBDT Notification No. 33/2023 dated 29-05-2023). Ground 2- Breach of Section 282A (Mode of Authentication) That ... automated systems, ensuring officer anonymity. Such disclosure violates the principle of faceless adjudication and anonymity intended by section 144B(1), read with section 246(5). Ground 4 - Jurisdictional Error and Ultra Vires Action 3 Gursukh Energy India Private Limited Vs. ITO, Ward-3(1), Raipur (C.G.) That the officer