← All Phrases

“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)

Manohar Manak Alloys Private Limited, Grant Road East, Mumbai vs. Central Circle 3(2), Mumbai, Nariman Point

ITA 54/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Sept 2025AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Rajkumar Singh (VirtuallyFor Respondent: Shri Annavarn Kasuri, SR. AR
Section 131Section 143(2)Section 143(3)Section 147Section 148Section 250

first appellate authority to appreciate the issue in light of proper facts and to decide the same in accordance with provisions of Section 250(4) and 250(6) of the Act. Regarding validity of reopening assessment also, ld. AR submitted that the facts were not properly appreciated

Ashwani Dwivedi, Bhilai, Durg vs. Income Tax Officer-1(3), Bhilai, Durg

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

ITA 498/RPR/2025[2011-12]Status: HeardITAT Raipur10 Sept 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.498/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Ashwani Dwivedi M/S. Vandana Steel Traders, Junwani Road, Pushpak Nagar, Bhilai-490 020 (C.G.), Dist. Durg Pan: Aiapd9101B

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 44A

Appeals) shall provide reasonable opportunity of being heard to the assessee and pass an order in terms of Section 250(4) and (6) of the Act within three months from receipt of this order.” 8. Respectfully following the aforesaid order and as per examination of the facts in the case

Nanak Ram Tanwani, Raipur vs. ITO-1(1), Raipur

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

ITA 470/RPR/2025[2016-17]Status: HeardITAT Raipur10 Sept 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.470/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Nanak Ram Tanwani House No.707/708, Near White House, Basant Corner, Khusi Vihar, Awanti Vihar, Raipur-492 006 (C.G.) Pan: Ablpt6737F ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Ms. Manisha Kinnu, CIT-DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)

shall duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC. The Ld.CIT(Appeal)/NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act within three months from receipt of this order. 8. As per the aforesaid terms, the grounds of appeal raised

Abhishek Shukla, Raipur vs. ACIT, Raipur

In the result, appeal of the assessee is allowed

ITA 459/RPR/2025[2017-18]Status: DisposedITAT Raipur10 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.459/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Abhishek Shukla Sadar Bazar, Bhatapara, District Baloda Bazar, Raipur-493 118 (C.G.) Pan: Awtps6185K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 131Section 133Section 133(6)Section 142(1)Section 68

bank’s reply itself, therefore, it was all the more important for the Ld. CIT(Appeals)/NFAC to conduct enquiry in terms with Section 250(4) & (6) of the Act, if it did not believe those documentary evidences which were placed on record before the said authority. That without conducting

Bhairu Laxman Kumbhar, Mumbai vs. Income Tax Officer- Ward 42(2)(1), Mumbai

In the result, the appeal is allowed for statistical

ITA 4280/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Sept 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankar

For Appellant: Mr. Steve Pulikkoden, ARFor Respondent: Shri Aadesh Rai, (Addl. CIT) virtually appeared
Section 143(3)Section 250(4)Section 250(6)Section 69A

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. However, it is equally true that the assessee himself did not make proper compliance during appellate proceedings. We have heard both

Santosh Kumar Soni, Ambikapur Sarguja vs. Income-Tax Officer Ward-3, Korba, Chhattisgarh

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

ITA 495/RPR/2025[2013-14]Status: DisposedITAT Raipur09 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.495/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Santosh Kumar Soni Gurudwara Ward No.32, Ambikapur, Sarguja- 497 001 Pan: Efnps1748F

For Appellant: NoneFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 250

Appeals) shall provide reasonable opportunity of being heard to the assessee and pass an order in terms of Section 250(4) and (6) of the Act within three months from receipt of this order.” 7. Respectfully following the aforesaid order, I set-aside the order of the Ld. CIT(Appeals ... shall duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC. The Ld.CIT(Appeal)/NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act. 8. As per the aforesaid terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes

Mr. Narayan Chunilal Jaiswal, Pune vs. Income Tax Officer Ward 2 (1), Jalgaon

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

ITA 1803/PUN/2025[2017-18]Status: DisposedITAT Pune09 Sept 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1803/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Mr.Narayan Chunilal Jaiswal, V The Income Tax Officer, Ayodhya Nagar, S Ward-2(1), Jalgaon. Varangaon-425307. Pan: Acwpj1153H Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 09/09/2025 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.2017-18 Dated 22.01.2025 Emanating From The Assessment Order Under Section 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under : “The Assessment Order Passed By The Id. Ao & Confirmed By The Id. Cit(A). Nfac, Is Bad & Void Ab Initio & Also Against The Principles Of Natural Justice.

Section 144Section 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

Yugal Madhukar Khairnar, Satana vs. The Income-Tax Officer, Ward 1, Malegaon

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

ITA 1322/PUN/2025[2012-13]Status: DisposedITAT Pune09 Sept 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1322/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Yugal Madhukar Khairnar, V The Income Tax Officer, Dongrej Virgaon, Satana, S Ward-1, Malegaon. Dist-Nashik, Nashik – 423301. Pan: Anmpk4805E Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S. Shingte – Ar Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 09/09/2025 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.2012-13 Dated 24.03.2025 Emanating From The Assessment Order Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. On The Basis Of The Facts & In The Circumstances Of The Case, The Assessing Officer Is Not Justified In Making Addition Of Rs. 22,94,000/-

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

direct the ITA No.1322/PUN/2025 [A] 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

Shri Jayshivrai Nagri Sahakari Patsanstha Limited, Kolhapur vs. ITO, Ward-1, Kolhapur

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

ITA 1257/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1257/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Shri Jayshivrai Nagri Sahakari V The Income Tax Officer, Pathsanstha Limited, S Ward-1, Kolhapur. 2832B Ward Yamula Devalaya Najik Karveer, Kolhapur – 416012. Maharashtra. Pan: Aaqas6598A Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri Aviyogi Ambadkar– Addl.Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 09/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 13.11.2024 For The A.Y.2018-19 Emanating From The Assessment Order Under Section 147 R.W.S 144 Of The Income Tax Act, 1961, Dated

Section 147Section 250Section 250(4)Section 270ASection 271ASection 272A(1)(d)Section 69A

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

Jai Matadi Enterprise, Murshidabad vs. ITO, Ward 42(1), Murshidabad

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

ITA 1356/KOL/2025[2021-2022]Status: DisposedITAT Kolkata08 Sept 2025AY 2021-2022

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 250(6)

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 I.T.A. No.: 1356/KOL/2025 Assessment Year

Kunvarji Bhachu Shah, Mumbai vs. Assistant Commissioner of Income Tax Circle -31(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 1191/MUM/2025[2013-14]Status: DisposedITAT Mumbai05 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Siddharth Srivastava, ARFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 148Section 250(4)Section 250(6)Section 251(1)(a)Section 68

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

Shri Kanhaiya Lal Saraf, Ambikapur (Cg) vs. The Income Tax Officer, Ambikapur, Ambikapur (Cg)

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

ITA 172/RPR/2017[2010-11]Status: DisposedITAT Raipur03 Sept 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.172/Rpr/2017 "नधा"रण वष" /Assessment Year : 2010-11 Shri Kanhaiya Lal Saraf Sadar Road, P.O Ambikapur, Dist. Sarguja (C.G) Pan: Apeps2292D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 254(2)

assessee. In the interest of substantial justice, this aspect needs to be verified and enquired by the Ld. CIT(Appeals) in terms with Section 250(4) & (6) of the Act. The Ld. Counsel for the assessee also 9 Shri Kanhaiya Lal Saraf Vs. ITO, Ward-Ambikapur (C.G.) submitted that they

Hem Lal Sahu, Raipur vs. ITO-1(1), Raipur

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

ITA 473/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.473/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Hem Lal Sahu Ram Nagar, Gali No.4, Shitla Para, Raipur (C.G.)-492 001 Pan: Egpps3559K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 147Section 148Section 249(3)Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 68

proviso of the Act, sufficient cause needs to be explained by the assessee and the Ld. CIT(Appeals)/NFAC as per Section 250(4) & (6) of the Act should enquire regarding veracity of the submissions made by the assessee. However, this is a case as evident, the Ld. CIT(Appeals ... shall duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC. The Ld.CIT(Appeal)/NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act within three months from receipt of this order. 6. As per the aforesaid terms, the grounds of appeal raised

Dev Anand Sahu, Raipur vs. ITO-1(1), Raipur

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

ITA 472/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.472/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Dev Anand Sahu 15/128, Jawahar Nagar, Raipur (C.G.)- 492 001 Pan: Bkops8817G

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 250

Appeals) shall provide reasonable opportunity of being heard to the assessee and pass an order in terms of Section 250(4) and (6) of the Act within three months from receipt of this order.” 8. Respectfully following the aforesaid order, I set-aside the order of the Ld. CIT(Appeals ... shall duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC. The Ld.CIT(Appeal)/NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act within three months from receipt of this order. 9. As per the aforesaid terms, the grounds of appeal raised

Raju Janghel & Sons HUF, Raipur vs. ITO, Ward-1(2), Raipur

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

ITA 471/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.471/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Raju Janghel & Sons Huf Shiv Pan Bhandar, Ambedkar Nagar, Gudhiyari, Raipur-492 001 (C.G.) Pan: Aanhr1694E

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Appeals) shall provide reasonable opportunity of being heard to the assessee and pass an order in terms of Section 250(4) and (6) of the Act within three months from receipt of this order.” 6. Respectfully following the aforesaid order, I set-aside the order of the Ld. CIT(Appeals ... shall duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC. The Ld.CIT(Appeal)/NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act within three months from receipt of this order. 7. As per the aforesaid terms, the grounds of appeal raised

Shailesh Jaiswal, Balrampur vs. ITO-1, Ambikapur

In the result, appeal of the assessee in ITA No

ITA 468/RPR/2025[2014-15]Status: HeardITAT Raipur01 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.467 & 468/Rpr/2025 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

/NFAC and remand the matter back to its file to pass a speaking order in terms with Section 249(3) r.w. provisos r.w. Section 250(4) & (6) of the Act. 11. As per the above terms grounds of appeal raised by the assessee are allowed for statistical purposes

Shailesh Jaiswal, Balrampur vs. ITO-1, Ambikapur

In the result, appeal of the assessee in ITA No

ITA 467/RPR/2025[2013-14]Status: HeardITAT Raipur01 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.467 & 468/Rpr/2025 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

/NFAC and remand the matter back to its file to pass a speaking order in terms with Section 249(3) r.w. provisos r.w. Section 250(4) & (6) of the Act. 11. As per the above terms grounds of appeal raised by the assessee are allowed for statistical purposes

Govardhan Singh, Aligarh vs. ITO 4(1)(3) Aligarh, Aligarh

In the result, appeal is allowed for statistical purposes

ITA 57/AGR/2025[2018-19]Status: DisposedITAT Agra29 Aug 2025AY 2018-19

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 142(1)Section 148Section 250Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH

Asif Nazir Shaikh, Pune vs. ITO Ward 7(4), Pune

In the result, both the appeals filed by the assessee are allowed for statistical purpose

ITA 986/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 143(3)Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)Section 271(1)(c)

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

Asif Najir Shaikh, Pune vs. ITO Ward 7(4) Pune, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purpose

ITA 985/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 143(3)Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)Section 271(1)(c)

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