“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)

Pawan Kumar Chandrakar, Dhamtari vs. ITO, Ward-Dhamtari, Dhamtari

Appeals of the assessee are allowed for statistical purposes as above

ITA 687/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

have been raised by the assessee before him/her. 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

Pawan Kumar Chandrakar, Dhamtari vs. ITO, Ward-Dhamtari, Dhamtari

Appeals of the assessee are allowed for statistical purposes as above

ITA 686/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

Pawan Kumar Chandrakar, Dhamtari vs. ITO, Ward-Dhamtari, Dhamtari

Appeals of the assessee are allowed for statistical purposes as above

ITA 685/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

JCIT, (OSD), Circle 1(1), Raipur vs. Mahendra Kumar Gupta HUF, Raipur

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

ITA 131/RPR/2026[2011-12]Status: DisposedITAT Raipur10 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.131/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 The Joint Commissioner Of Income Tax (Osd), Circle-1(1), Raipur (C.G.)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 133(6)Section 147

amalgamation order of the Hon’ble High Court of Calcutta, therefore, the addition was deleted. However, this is not in terms with Section 250(4) & (6) of the Act. That whether the order of amalgamation is sufficient to provide relief to the assessee and whether the entire addition should

M/S Vivek Construciton, Balco Nagar vs. ACIT Circle 1(1), Bilaspur

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

ITA 67/RPR/2026[2023-24]Status: DisposedITAT Raipur06 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR

Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

Vivek Construction, Balco Korba vs. ACIT Circle 1(1), Bilaspur

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

ITA 66/RPR/2026[2021-22]Status: DisposedITAT Raipur06 Mar 2026AY 2021-22

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR

Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

V Y Institute of Medical Science Private Limited, Raipur vs. ACIT-1(1), Raipur

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

ITA 480/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

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

Section 250Section 250(6)Section 68

Rameshwar Nishad, Bhilai vs. ACIT-Circle-1(1), Bhilai

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

ITA 45/RPR/2026[2013-14]Status: HeardITAT Raipur03 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.44 & 45/Rpr/2026 "नधा"रण वष" /Assessment Year : 2013-14 Rameshwar Nishad Sahu Auto, Krishna Talkies Road, Azad Market, Risali, Bhilai (C.G.)-490 006 Pan: Amhpn5290N

For Appellant: Shri Yash Dhariwal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 249(3)Section 250(4)

condoned then it shall proceed to adjudicate the matters on merits and pass a speaking order in terms with Section 250(4) & (6) of the Act. The aforesaid direction shall apply in both the years of appeals. 4. As per the above terms, grounds of appeal raised by the assessee

Income Tax Officer, Ward-5, Vapi vs. Kaushik Ramlal Patel, Gidc Vapi

In the result, the appeal of the Revenue is dismissed

ITA 843/SRT/2024[2017-18]Status: DisposedITAT Surat02 Mar 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 144Section 250Section 44ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

Kishor Kumar Arya, Narayanpur vs. ITO, Ward-Jagdalpur, Jagdalpur

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

ITA 113/RPR/2026[2019-20]Status: DisposedITAT Raipur27 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.113/Rpr/2026 िनधा"रण वष" /Assessment Year: 2019-20 Kishor Kumar Arya, Jai Mahamaya Petroleum, Village Sulenga, Narayanpur, 494661, Chhattisgarh. Pan: Ahipa5046R .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. Yash Jain, CAFor Respondent: None (Petition filed)

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 decision on the same parity of reasoning and as per similar ... office of Ld.CIT(A)/NFAC and represent his matter on merits. The Ld.CIT(A) /NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act. 12 Kishor Kumar Arya Vs. Income-Tax Officer, Ward-Jagdalpur 8. As per the above terms, the grounds of appeal raised

Babita Agrawal, Raipur vs. ITO, Ward-4(1), Raipur

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

ITA 111/RPR/2026[2022-23]Status: DisposedITAT Raipur27 Feb 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.111/Rpr/2026 िनधा"रण वष" /Assessment Year: 2022-23 Babita Agrawal, Opp. Om Hospital, Purani Basti, Raipur, Chhattisgarh 492001. Pan: Advpa4858J .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. Prafulla Pendse, CAFor Respondent: None (Petition filed)

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 decision on the same parity of reasoning and as per similar ... Ward 4(1) Ld.CIT(A)/NFAC and represent her matter on merits. The Ld.CIT(A) /NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act. 8. As per the above terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes

Kamaljeet Kaur Gill, Raipur vs. ITO-3(1) Estw. ITO Ward-3(4), Raipur

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

ITA 79/RPR/2026[2012-13]Status: DisposedITAT Raipur26 Feb 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.79/Rpr/2026 "नधा"रण वष" /Assessment Year : 2012-13 Kamaljeet Kaur Gill Shukla Colony, Rajatalab, Shukla Ward, Raipur-492 001 (C.G.) Pan: Ahkpg7831Q .......अपीलाथ" / Appellant बनाम / V/S.

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

Section 249(3)Section 250(4)

shall proceed to decide the issue on merits as per law complying with the principles of natural justice and pass order as per Section 250(4) & (6) of the Act. 4. As per the above terms grounds of appeal raised by the assessee are allowed for statistical purposes

Neeta Gupta, Raipur vs. ITO-4(1), Raipur

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

ITA 757/RPR/2025[2018-19]Status: DisposedITAT Raipur23 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.757/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Neeta Gupta Isha Metals Stores, Gol Bazar, Raipur (C.G.)-492 001 Pan: Adcpg8188L

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

Section 249(3)Section 250(4)

shall proceed to decide the issue on merits as per law complying with the principles of natural justice and pass order as per Section 250(4) & (6) of the Act. 5. As per the above terms grounds of appeal raised by the assessee are allowed for statistical purposes. 4 Neeta

Shri Abdul Hamid Mir, Kupwara vs. Income Tax Officer Ward-1, Srinagar

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

ITA 266/ASR/2025[2017-18]Status: DisposedITAT Amritsar19 Feb 2026AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C.A

Section 144Section 250Section 250(4)Section 28Section 44ASection 69A

assessee a proper opportunity of being heard and is in violation of principle of natural justice. 3. That In view of the section 250(4) and 250(5) of the Act, the Ld. CIT(A) has acted in contravention of the law while dismissing the case on account

Sanjay Mittal, Ambikapur vs. ACIT, Central Circle, Bilaspur

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

ITA 53/RPR/2026[2018-19]Status: DisposedITAT Raipur19 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 53/Rpr/2026 (िनधा"रण वष" Assessment Year: 2018-19) Sanjay Mittal, Hind Unitrade Pvt. Vs Assistant Commissioner Of Income Ltd., Old Bus Stand, Near Maya Tax, Central Circle, Bilaspur, Aaykar Lodge, Ambikapur (C.G.) 497001 Bhawan, Bilaspur (C.G.) 495001 Pan: Adtpm5911C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri R. B. Doshi, Ca राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr. सुनवाई की तारीख / Date Of Hearing : 19/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against Order Dated 25.11.2025 Of The Commissioner Of Income Tax (Appeals), Raipur-3 [Cit(A)] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Ms. Bharti Singh, CIT-DR

Section 132Section 153ASection 250

Umiya Board and Paper Mills Private Limited, Raipur vs. DCIT, Circle 1(1), Raipur

In the result, appeal of the assessee is allowed

ITA 790/RPR/2025[2016-17]Status: DisposedITAT Raipur19 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.790/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Umiya Board & Paper Mills Pvt. Ltd. Shree Ishwar Saw Mill Compound, New Timber Market, Fafadih, Raipur-492 009 Pan: Aaacu4746N

For Appellant: Shri B. Subramanyam, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 133(6)Section 44ASection 68

made the addition u/s. 68 of the Act. Similarly, the Ld. CIT(Appeals)/NFAC when mandated to pass order in terms with Section 250(4) & (6) of the Act, the said authority chooses to pass a summary and cryptic order and dismissed the appeal of the assessee without any independent

DCIT-13(1)(1), Mumbai vs. M/S Oracle Financial Services Software Ltd., Mumbai

ITA 3995/MUM/2019[2008-09]Status: DisposedITAT Mumbai19 Feb 2026AY 2008-09

Bench: Smt. Beena Pillai () & Shri Girish Agrawal, () Ι.Τ.Α. No. 3432/Mum/2019

Section 14A

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL, (ACCOUNTANT MEMBER

Oracle Financial Services Software Limited, Mumbai vs. ACIT-13(1)(1), Mumbai

ITA 3432/MUM/2019[2008-09]Status: DisposedITAT Mumbai19 Feb 2026AY 2008-09

Bench: Smt. Beena Pillai () & Shri Girish Agrawal, () Ι.Τ.Α. No. 3432/Mum/2019

Section 14A

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL, (ACCOUNTANT MEMBER

Uday Venture, Raipur vs. Income Tax Officer, Ward 1(1), Raipur

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

ITA 824/RPR/2025[2017-18]Status: HeardITAT Raipur18 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.824/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Uday Venture Singhania Bhawan, Subhash Road, Telghani Naka, Raipur (C.G.) Pan: Aadfu7600D

For Appellant: None (petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

delay can be condoned as per Section 249(3) of the Act and then decide on merits of the case in terms with Section 250(4) & (6) of the Act. Further, as per the dictate of the decision of the Hon’ble High Court of Bombay in the case

Selestina Tirkey, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

In the result, appeal of the assessee in ITA

ITA 807/RPR/2025[2014-15]Status: HeardITAT Raipur18 Feb 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.807/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Selestina Tirkey C/O. Aghya Kerketta, Ganga Nagar, Phase-Ii, Behind 36 Mall, Mangla Chowk, Bilaspur (C.G.)-495 001 Pan: Arapt0339E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bilaspur (C.G.)

For Appellant: Shri Yash Dhariwal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 271(1)(c)Section 69

report from the A.O and pass a speaking order considering all the additional evidences/documents filed by the assessee on record in terms with Section 250(4) & (6) of the Act. 15. In the result, appeal of the assessee in ITA No.339/RPR/2025 for A.Y. 2016-17 is allowed for statistical purposes