“Section 250(4)”

Section References (mined)Section 250Section 250(4)1,077 judgments

The decision most relied on for Section 250(4) is Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283), cited in 1,283 judgments on BharatTax.

Leading authorities on Section 250(4)

Totgars Co-operative Sale Society Ltd. v. ITO

322 ITR 283 · 2010 · Supreme Court

1,283

citing judgments

The interest income earned by a cooperative society from investing its surplus funds in fixed deposits with banks is not "derived from" its eligible business activities and is taxable as "income from other sources" under Section 56, thus not qualifying for deduction under Section 80P.

Pr. CIT v. Totagars

395 ITR 611 · 2017 · High Court

1,074

citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT

431 ITR 1 · 2021 · Supreme Court

999

citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

CIT v. SSA’s Emerald Meadows

73 Taxmann.com 248 · 2016 · Supreme Court

953

citing judgments

A notice issued under Section 274 read with Section 271(1)(c) is invalid if it fails to specify whether penalty proceedings are for concealment of particulars of income or furnishing inaccurate particulars of income. Such lack of specificity vitiates the penalty proceedings.

State Bank Of India v. CIT

389 ITR 578 · 2016 · High Court

817

citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society

392 ITR 74 · 2017 · High Court

762

citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

Subramanian and Anr. v. Siemens India Ltd. and Anr.

156 ITR 11 · 1985 · High Court

541

citing judgments

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

Union of India v. Ashish Agarwal

444 ITR 1 · 2022 · Supreme Court

524

citing judgments

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

Judgments citing Section 250(4)

Narendra Khimji Savla, Mumbai vs. ITO Ward 6(1)(1), Mumbai

In the result, the appeal is allowed for statistical

ITA 4197/MUM/2025[2013-14]Status: DisposedITAT Mumbai10 Nov 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Himanshu Gandhi,ARFor Respondent: Shri Leyaqat Ali Aafaqui (Sr. AR)

Section 132Section 132(4)Section 147Section 148Section 149Section 151Section 234ASection 271(1)(c)

that he thinks fit or direct the AO to make further inquiry and report the result of the same to him as per section 250(4) of the Act. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have

Gurusukh Vintrade Services Pvt. Ltd., Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 572/RPR/2025[2020-21]Status: DisposedITAT Raipur06 Nov 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.572/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Gurusukh Vintrade Services Private Limited 6Th Floor, Shop No.15-16, Currency Tower, G.E Road, Raipur (C.G.)-492 001 Pan: Aadcg9611M

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

Section 139(1)Section 148Section 194CSection 194ISection 250(4)

justice shall be balanced if the matter is remanded to the file of the Ld. CIT(Appeals)/NFAC for compliance as per Section 250(4) & (6) of the Act and also, for adjudication of the additional ground which was left un-attended and which surely has a bearing ... addition @8% of the total turnover. The Ld. CIT(Appeals)/NFAC having power coterminous with the A.O and as per the mandate of Section 250(4) & (6) of the Act should have conducted relevant enquiry and examination of the facts of the matter before confirming the additions. In the entire

Yogesh Jashubhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(4) Now Ward- 1(2)(1), Ahmedabad

In the result, both the appeals filed by the assessee are allowed

ITA 159/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR

Section 250Section 271(1)(c)

that where the Assessing Officer failed to make a reference to the DVO under section 55A, the Commissioner (Appeals) has the power under section 250(4) to direct such reference. It was further held that the valuation by the DVO is a mandatory step when the Assessing Officer disputes

Yogesh Jashubhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(4) Now Ward- 1(2)(1), Ahmedabad

In the result, both the appeals filed by the assessee are allowed

ITA 158/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR

Section 250Section 271(1)(c)

Om J J Swa Vishwashanti Dham Nirman Sanstha, Verul vs. ITO Exemption Ward, Aurangabad

In the result, appeal of the Assessee is allowed for statistical

ITA 2090/PUN/2025[2015-16]Status: DisposedITAT Pune31 Oct 2025AY 2015-16

Section 11Section 12ASection 143(1)Section 250

thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating ... thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating

Pravin Prakashchand Mehta, Pune vs. Income Tax Officer, Ward 8(3), Pune

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

ITA 475/PUN/2024[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.475/Pun/2024 निर्धारण वषा / Assessment Year: 2016-17 Pravin Prakashchand Mehta, V The Income Tax Officer, B 10, Pati Regency, S Ward-8(3), Pune. Erandwane, Pune – 411004. Pan: Aavpm4448H Appellant/ Assessee Respondent / Revenue Assessee By Ms Sampada Ingale (Virtual) On Behalf Of Shri Suhas P. Bora – Ar Revenue By Shri Sandeep P Sathe – Jcit Date Of Hearing 06/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2016-17 Dated 11.01.2024 Emanating From The Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 08.03.2017. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 119(2)Section 143(1)Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

Jitendrakumar Ambelal Patel, Na vs. Arivs.ITO, Ward-3, Navsari

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

ITA 660/SRT/2025[2009-10]Status: DisposedITAT Surat30 Oct 2025AY 2009-10

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2009-2010 Jitendrakumarambelal Patel Ito, Ward-3, 52, Kanbiwad. At & Po-Pananj, Room No. 108, Swapnalok Soc., Tal-Chikhli, Navsari-396521 Vs. Near Kaliawadi Bridge, Navsari - 396521 Pan No. Bncpp 7509 R Appellant Respondent

For Appellant: Shri J. K. Chandnani, Sr. DRFor Respondent: Shri P M Jagasheth, CA

Section 147Section 148Section 271(1)(c)

making or causing to be made a "further inquiry" in exercise of the power under "further inquiry" in exercise of the power under Section 250(4) Section 250(4). This approach not having been adopted, the impugned order of ITAT, and approach not having been adopted, the impugned order

Satyamev Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer - Ward 1(1), Nashik

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

ITA 2036/PUN/2025[2021-22]Status: DisposedITAT Pune30 Oct 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2036/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Satyamev Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. 1, Maratha Tower, Raviwar Karanja, Nashik – 422001. Maharashtra. Pan: Aakas2833C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2021-22 Dated 17.06.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated

Section 147Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 80P

Deepak Jain, Delhi vs. DCIT, CC-26, Delhi

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

ITA 3416/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 115BSection 69A

either to enhance or to reduce the penalty. On cumulative consideration of the provisions of section 250(6) of the Act read with sections 250(4), 250(5), 251(1)(a), 251(1)(b) of the Act and Explanation of section 251(2) of the Act, it is concluded that

Sarang Dealcom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 4(3), Kolkata

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

ITA 1230/KOL/2025[2015-2016]Status: DisposedITAT Kolkata29 Oct 2025AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 68

Ashok Kumar Pathak, Morena vs. DCIT 2(1) Gwalior, Gwalior

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

ITA 414/AGR/2025[2019-20]Status: DisposedITAT Agra27 Oct 2025AY 2019-20

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2019-20

Section 143(1)Section 250Section 250(4)Section 250(6)

assessee has filed this appeal on the ground that ld. CIT(Appeals) has erred in dismissing assessee’s appeal in limine, contrary to section 250(4) and 250(6) of the Act. 2 | P a g e 6. Perused the records and heard learned representative for assessee and learned

Satyam Transformers Private Limited, Aurangabad vs. ITO Ward 2(3), Aurangabad

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

ITA 1239/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Akhilesh Srivastva

Section 143(2)Section 143(3)Section 250Section 72

Income Tax Officer, Income Tax Office vs. Ritu Bala, Faridabda

In the result, the appeal of Revenue is dismissed

ITA 3621/DEL/2024[2018-19]Status: DisposedITAT Delhi27 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2018-19 Income Tax Officer, Ritu Bala, Vs. Faridabad 4237 Indra Prashtha Colony, Haryana Faridabad – 121 001 Haryana Pan :Bdhpb1495B (Appellant) (Respondent)

Section 142(1)Section 144Section 144BSection 148Section 148ASection 250Section 250(4)Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

Susanta Mallick, Kalikapur vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 1764/KOL/2025[2015-2016]Status: DisposedITAT Kolkata24 Oct 2025AY 2015-2016

Section 10(38)Section 147Section 148Section 250

direct the Assessing Officer to make 4 Susanta Mallick further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating