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“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)

ITO, Ward - 11(1), Kolkata vs. Sumangal Forex & Travels Pvt Ltd, Kolkata

ITA 2211/KOL/2024[2018-19]Status: DisposedITAT Kolkata11 Feb 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2211/Kol/2024 Assessment Year: 2018-19 Ito, Ward-11(1), Kolkata …………………………………………….…..……Appellant Vs. Sumangal Forex & Travels Pvt. Ltd…………...........……........……...…..…..Respondent 9, Baliaghata Road, Kol-700015. [Pan: Aavcs1781J] C.O. No.60/Kol/2024 (Arising Out Of I.T.A. No.2211/Kol/2024 Assessment Year: 2018-19 Sumangal Forex & Travels Pvt. Ltd ……………….………………..….…..Cross-Objector 9, Baliaghata Road, Kol-700015. [Pan: Aavcs1781J] Vs. Ito, Ward-11(1), Kolkata................................................……........……...…..…..Respondent Appearances By: Shri Srikumar Banerjee, Ar, Appeared On Behalf Of The Assessee. Shri Arun Kr. Tiwari, Cit- Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : February 10, 2024 Date Of Pronouncing The Order : February 11, 2024 Order Per Sonjoy Sarma: The Revenue Has Filed An Appeal Against The Order Dated 25.07.2024 By The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] & The Assessee Has Filed The Corresponding Cross- Objection Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Is A Company & Engaged In Foreign Currency Exchange Business As Forex Dealer. The Assessee Filed Its Return Of Income For Assessment Year 2018-19 Declaring Total Income Of Rs.1,45,236/-. Since, The Assessee Was Non-Responsive Before The Investigation Wing As Well As Before The Assessing Officer, The

Section 142(1)Section 147Section 148Section 69A

appeal of the assessee did not ensure that the Assessing Officer had the opportunity to examine the new documents filed as per section 250(4) of the Act which is mandatory for the ld. CIT(A) to call for a remand report from the Assessing Officer while new evidences were

Shakeel Abdul Azeez Mohammad, Jalgaon vs. ITO Ward 1(1), Jalgaon

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

ITA 1742/PUN/2024[2017-18]Status: DisposedITAT Pune10 Feb 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1742/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Shakeel Abdul Azeez V The Income Tax Officer, Mohammad, S Ward-1(1), Jalgaon. Kachchi Chawl, Indira Nagar, Shahu Nagar, Jalgaon – 425001. Pan: Byfpm1596K Appellant/ Assessee Respondent /Revenue Assessee By Shri Vinay V. Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 26/12/2024 Date Of Pronouncement 10/02/2025 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], Passed Under

Section 144Section 148Section 153CSection 250Section 250(4)Section 250(6)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

Mr. Pradeep Kumar, Aligarh vs. ITO., Ward-4(2)(5), Mainpuri

In the result, the appeal of the assessee is allowed

ITA 63/AGR/2021[2017-18]Status: DisposedITAT Agra07 Feb 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2017-18

Income Tax Officer, Vizianagaram vs. Vijayanagaram Wheat Products Private Limited, Kondakarakam

In the result, appeal of the revenue is dismissed

ITA 312/VIZ/2024[2022-23]Status: DisposedITAT Visakhapatnam06 Feb 2025AY 2022-23

Bench: Shri K. Narasimha Chary, Hon’Ble

Section 115JSection 139(4)Section 142(1)Section 143(3)Section 68

petition under Rule 46A of LT. Rules. Ld. CIT(A) by exercising his powers vested on him under section 250(4) of the Act has made the following observations: - Name of the party Loan Amounts Observations Govind Rao Rs.49,50,000/- I.The lender is regular return filer. The total income ... examined the documentary evidences to substantiate the genuineness of the transaction and creditworthiness of the lenders by exercising his powers under section 250(4) of the Act. The Ld.CIT(A) also relied on the various cases discussed in Paragraph No. 6.7 of the order. No material has been brought

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. H V Infratex Ltd, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 1034/AHD/2023[2016-2017]Status: DisposedITAT Ahmedabad06 Feb 2025AY 2016-2017

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1034/Ahd/2023 िनधा"रण वष" /Assessment Year : 2016-17 Assistant Cit H.V. Infratex Ltd. बनाम/ Circle-2(1)(1) 202, Parth Milan Complex V/S. Ahmedabad Nr. Hotel Nest,Navrangpura Ahmedabad – 380 009 (Gujarat) "थायी लेखा सं./Pan: Aabch 6794 C (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Prakash D. Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30 /01/2025 घोषणा की तारीख /Date Of Pronouncement: 06/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Dated 30.10.2023, Arising Out Of The Assessment Order Dated 10/12/2018 Passed Under Section 144 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] By The Assistant Commissioner Of Income Tax, Circle 2(1)(1), Ahmedabad [Hereinafter Referred To As “Ao”] For The Assessment Year (Ay) 2016-17. The Asstt. Cit Vs. H.V. Infratex Ltd. Asst. Year : 2016-17

For Appellant: Shri Prakash D. Shah, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 115JSection 144Section 250(4)Section 37Section 46A

invoices, and supporting documents. The CIT(A) forwarded the additional evidence to the AO for verification and called for a remand report under Section 250(4) of the Act. The AO objected to admitting additional evidence, arguing that the assessee had sufficient opportunities during assessment. However, CIT(A) exercised powers ... under Section 250(4) of the Act and directed the AO to examine the documents on 24.02.2020. A remand report was submitted by the AO on 19.07.2023 (after 3 years), verifying the genuineness of most expenses. 4. The AO’s remand report accepted certain expenses such as Bank charges, interest

Servier India Private Limited, Mumbai vs. Assistant Commissioner of Income-Tax, OSD, TDS Circle 2(2), Mumbai

ITA 5775/MUM/2024[2022-23]Status: DisposedITAT Mumbai04 Feb 2025AY 2022-23

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

For Appellant: Shri M. P Lihia, ARFor Respondent: Shri Surendra Meena, Sr. DR
Section 133(6)Section 201Section 201(1)Section 37Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM & MS PADMAVATHY S, AM I.T.A

Income Tax Officer, Ward 4(1), Raipur vs. Bhagyaarna Gems and Jewellery Private Limited, Kolkata

ITA 12/RPR/2021[2012-13]Status: DisposedITAT Raipur31 Jan 2025AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.12/Rpr/2021 "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR &
Section 143(3)Section 250(4)Section 68

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

M/S. Slk Software Private Limited, Bengaluru vs. The Assistant Commissioner of Income-Tax, Special Range-6N, Bangalore

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

ITA 933/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 14A

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

M/S. Slk Software Private Limited, Bengaluru vs. The Assistant Commissioner of Income-Tax, Special Range-6, Bangalore

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

ITA 932/BANG/2023[2017-18]Status: DisposedITAT Bangalore31 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharath L, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 14A

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

DCIT, Circle -6, Jaipur, Ncrb vs. Ascent Buildhome Developers Limited, Adarsh Nagar, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 846/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Sh. Jitendra Wadhwa, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(1)Section 143(2)Section 143(3)

additional evidence was forwarded to the Ld. AO on 15.12.2023 to comment on its admissibility and, if necessary, to conduct inquiries under Section 250(4) of the Act. Reminders were sent to the Ld. AO and Range Head on 29.12.2023 and 25.01.2024. The Ld. PCIT was also requested to expedite

Income Tax Officer Ward-1, Panvel, Panvel Dist. Raigad vs. Shaileshkumar Dineshbhai Patel, Tal. Mhasala

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

ITA 1353/PUN/2024[2017-18]Status: DisposedITAT Pune29 Jan 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Arvind Desai, Addl CIT-DR
Section 133(6)Section 142(1)Section 144

option but to admit the additional evidences and decide the appeal on merit. Further, the CIT(A) is empowered by provisions of section 250(4) of the Act to exercise his powers which are co-terminus to that of the Assessing Officer. He submitted that since

Sri Ram Constructions, Patna vs. ITO, Ward- 6 (5), Patna

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

ITA 353/PAT/2024[2015-16]Status: DisposedITAT Patna28 Jan 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 145(3)Section 250Section 43C

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

Yogita Manoj Tatooskar, Pune vs. ITO 12(1), Pune

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

ITA 2714/PUN/2024[2012-13]Status: DisposedITAT Pune28 Jan 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2714/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Yogita Manoj Tatooskar, V The Income Tax Officer, 504, Anandban, Chs, Ashok S Ward-12(1), Pune. Path, Maharashtra – 411004. Pan: Abopt9276A Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak – Ar Miss Indira R Adkil – Add.Cit(Dr) Revenue By Date Of Hearing 27/01/2025 Date Of Pronouncement 28/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13; Dated 28.10.2024; Emanating From Assessment Order Under Section 143(1) Of The Income Tax Act, 1961 Dated 15.11.2013. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal Of The Assessee On The Ground That The Appellant Had Failed To Submit The

Section 143(1)Section 250

however, instead of verifying on the portal, the ld.CIT(A) erroneously chose to dismiss the appeal of the assessee. Ld.CIT(A) under section 250(4) of the Act also have power to call report from Assessing Officer or can also direct Assessing Officer to do the necessary verification. But, ld.CIT

John Deere India Pvt. Ltd, Pune vs. CIT(A), Dehi

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

ITA 2477/PUN/2024[2014-15]Status: DisposedITAT Pune27 Jan 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2477/Pun/2024 िनधा"रण वष" / Assessment Year: 2014-15 John Deere India Pvt. Ltd., V The Commissioner Of Tower 14, Cyber City, S Income Tax(Appeals), Magarpatta City, Hadapsar, Nfac, Delhi. Pune – 411013. Pan: Aaacj4233B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 22/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By 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.2014-15; Dated 27.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Using Same Statement Of Facts & Findings For Assessment Years 2011-12 & 2014-15 Whereas The Statement Of Facts & Findings Are Not Relevant At All For Assessment Year 2014-15. Ita No.2477/Pun/2024 [A]

Section 143(3)Section 144Section 154Section 244ASection 246ASection 250Section 90

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

Income Tax Officer, Ward-1, Shivamogga vs. Suvarna, Shivamogga

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

ITA 906/BANG/2024[2021-22]Status: DisposedITAT Bangalore27 Jan 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year : 2021-22

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri E. Sridhar, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 142(1)Section 143(1)

considering the averments made by the AO in the interim remand report and even without conducting enquiries on his own. The provisions of section 250(4) are clear and unambiguous, which provides that CIT(A) has powers to conduct further enquiries as he thinks fit. 9. We would like

Kanhu Charan Couda, Nayagarh vs. ITO, Khurda Ward, Khurda

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

ITA 481/CTK/2024[2017-18]Status: DisposedITAT Cuttack23 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2017-2018 Kanhu Charan Kanhu Charan Gouda Vs. Ito,Khordha Rohibanka, Odagaon, Nayagarh, Odagaon, Nayagarh, Khordha-7520 752090 Pan/Gir No. No.Aubpg 5312 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K. K. Bal, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 23/01/20 2025 Date Of Pronouncement : 23/01/20 025 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Cit(A), Nfac, Nfac, Delhi Delhi Dated Dated 26.4.2024 In In Appeal Appeal No. No. Nfac/201617/10307 Nfac/201617/10307110 For The Assessment Year 2017-2018. 2018. 2. Shri K.K.Bal, K.K.Bal, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. Dr Appeared For The Revenue. Dr Appeared For The Revenue.

For Appellant: Shri K. K. Bal, AdvFor Respondent: Shri S.C.Mohanty, Sr DR
Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH

Navneet Kumar Sancheti, Bhopal vs. CIT(A), Delhi

The appeal is allowed for statistical purpose

ITA 495/IND/2024[2013-14]Status: DisposedITAT Indore23 Jan 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2013-14 Navneet Kumar Sancheti Nfac Prop. M/S Navnet Kumar Delhi बनाम/ Sancheti, Krishi Upaj Vs. Mandi Ashta (Assessee/Appellant) (Revenue/Respondent) Pan: Acnps5570J Assessee By Shri Govind Rinwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.01.2025 Date Of Pronouncement 23.01.2025

Section 143(3)Section 154Section 250

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 the points for determination

Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada vs. Andhra Pradesh Urban Financial and Infrastructure Development Corporation, Vijayawada

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 328/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

either to ensure compliance by calling for the remand report or he should have independently conduct necessary inquiries under the provisions of Sections 250(4) to (6) of the Income Tax Act. It was submitted that even if the Assessing Officer fails to provide the remand report, the Ld.CIT

Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada vs. Andhra Pradesh Urban Financial and Infrastructure Development Corporation, Vijayawada

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 327/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

either to ensure compliance by calling for the remand report or he should have independently conduct necessary inquiries under the provisions of Sections 250(4) to (6) of the Income Tax Act. It was submitted that even if the Assessing Officer fails to provide the remand report, the Ld.CIT

Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada vs. Andhra Pradesh Urban Financial and Infrastructure Development Corporation, Vijayawada

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 318/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

either to ensure compliance by calling for the remand report or he should have independently conduct necessary inquiries under the provisions of Sections 250(4) to (6) of the Income Tax Act. It was submitted that even if the Assessing Officer fails to provide the remand report, the Ld.CIT