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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)

Chandrapal Singh, Mathura vs. Income Tax Officer Shivpuri, Shipuri

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 113, 114

Chandrapal Singh, Mathura vs. Income Tax Oficer Shivpuri, Shivpuri

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 113, 114

Chandrapal Singh, Mathura vs. Income Tax Officer Shivpuri, Gwalior

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 113, 114

Jil Information Technology Limited, New Delhi vs. Additional Commissioner of Income Tax, Lucknow

In the result, the appeal of the assessee is partly allowed

ITA 539/LKW/2014[2008-09]Status: DisposedITAT Lucknow21 Jan 2025AY 2008-09

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 14A

I.T.A. No.539/Lkw/2014 Assessment Year: 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI KUL BHARAT

Adidarshan Tradewing Private Limited, Kolkata vs. I.T.O., Ward - 12(2), Kolkata

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

ITA 1716/KOL/2024[2012-2013]Status: DisposedITAT Kolkata21 Jan 2025AY 2012-2013

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 144Section 234ASection 234BSection 250Section 250(6)Section 263Section 68

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

Laxmi Narayan Packaging Industries, Guwahati vs. The Income Tax Officer, Ward - 2(1), Guwahati

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

ITA 60/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 133ASection 143(3)Section 250Section 80

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

Jamuna Shankar Sharma, Guna vs. ITO, Guna

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

ITA 45/AGR/2023[2017-18]Status: DisposedITAT Agra15 Jan 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 139Section 14Section 142(1)Section 144Section 154Section 250(6)

deleted. 2 | P a g e 3. That the learned NFAC has not passed the appellate order in accordance with the provisions of Sections 250(4) and 250(6) of the Income Tax Act being has not referred the submissions and the grounds to the AO for his comments. neither ... evidences filed before ld. CIT(A) in proper perspective ,and without making any enquiry as is contemplated u/s. 250(6) read with section 250(4) of the Act. Even 9 | P a g e the AO was not directed to make enquiries and verification as to the additional evidences submitted

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

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

ITA 3616/DEL/2019[2008-09]Status: DisposedITAT Delhi15 Jan 2025AY 2008-09

Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)

For Appellant: Sh. Sourav Aggarwal, CAFor Respondent: Sh. S.K. Jadhav, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144CSection 92C

records were not called for by ld. CIT(A). No enquiry was made by ld. CIT(A). Reference is drawn to provisions of Section 250(4).The appellate order passed by ld. CIT(A) is subject to further appeal with ITAT u/s 253. The appellate order passed by ITAT

Anish Garg, Patiala vs. ITO Ward-4, Patiala

In the result, the appeal of the assessee is allowed

ITA 739/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh13 Jan 2025AY 2012-13
For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Shri Vivek Vardhan, Addl.CIT
Section 133ASection 142(1)Section 143(3)Section 147Section 148Section 151Section 250(4)

आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “एस.एम.सी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING

Suryadeo Prasad, Siwan vs. ITO Ward-2 (3), Siwan

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

ITA 82/PAT/2023[2017-18]Status: DisposedITAT Patna07 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 142(1)Section 144Section 250Section 44ASection 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

Archana, Patna vs. ITO, Ward- 4 (1), Patna

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

ITA 338/PAT/2023[2013-14]Status: DisposedITAT Patna07 Jan 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 144Section 147Section 250Section 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

Manik Pal, North 24 Parganas vs. ITO, Ward 33(2), Kolkata

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

ITA 1968/KOL/2024[2018-19]Status: DisposedITAT Kolkata07 Jan 2025AY 2018-19

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 147Section 148Section 148ASection 151Section 250Section 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

Yad Dharam Satya Trust, Delhi vs. CIT Exemptions, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 2037/DEL/2024[2024-25]Status: DisposedITAT Delhi06 Jan 2025AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Sanjeev Kaushal, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(a)Section 150Section 68

called for or directed the production of the above documents suo-moto for deciding the issue by virtue of his coterminous power under section 250(4) of the Act. There is no evidence to say that the documents were filed at the behest of the CIT(A). We find that ... such evidence/documents, the same shall not be out of purview of Rule 46A. 15. It would be apposite to reproduce the provisions of section 250(4) and Rule 46A: Page 10 of 19 [A.Y. 2015-16] Dy. CIT Vs. MG Housing Pvt Ltd “250 (4) The Appellate Assistant Commissioner

The Mohlia Katola Gram Sewa Sahkari Sabha Limited, Nahan vs. Income Tax Officer, Nahan

Appeal of the assessee is allowed for statistical purposes

ITA 670/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 Dec 2024AY 2017-18

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Abhimanyu Jhamba, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR
Section 143(3)Section 250(4)Section 250(6)

referred to as 'Ld. CIT (A)'] has grossly erred in dismissing the appeal filed by the Appellant for non prosecution in violation of section 250(4) and section 250(6) of the Income tax Act, 1961 That on the facts and circumstances of the case ... obliged to decide each of the points arising out of the appeal even in an ex-parte order. In view of Section 250(4) and 250(6) of the Act, Ld. CIT(A) has no power to dismiss an appeal on account of non-prosecution without discussing the merits

Mr. Roshan A Kudalkar Through Legal Heir Mr. Swaroop R Kudalkar, Khed, Ratnagiri vs. ITO, Ward-3, Ratnagiri

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

ITA 2275/PUN/2024[2011-12]Status: DisposedITAT Pune30 Dec 2024AY 2011-12

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 147Section 148Section 243ASection 250Section 250(4)

।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA

Income Tax Officer, Ward-6(1), Pune vs. Sunil Asher, Pune

In the result, appeal of the Revenue is partly allowed

ITA 1289/PUN/2024[2016-17]Status: DisposedITAT Pune24 Dec 2024AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1289/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 The Income Tax Officer, V Sunil Asher, Ward-6(1), Pune. S B-602, Verde Residence Collection, Near Gurunanak Dairy, Kalyaninagar, Maharashtra – 411037. Pan: Acapa1980B Appellant/ Revenue Respondent /Assessee Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 24/12/2024 Date Of Pronouncement 24/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] U/Sec.250 Of The Income Tax Act, 1961; Dated 18.04.2024 For The A.Y.2016-17, Emanating From Assessment Order U/Sec.144 Of The Act For A.Y.2016-17, Dated 16.12.2018. The Revenue Has Raised The Following Grounds Of Appeal : “1. On The Facts & In Circumstances Of The Case & In Law, The Id. Cit(A) Has Erred In Deleting The Addition Made U/S 68 Of The Act, By Accepting The Claim Of The Assessee That The Source Of The Investments Of Rs.5.87 Cr. Are Lifetime Accumulations & Savings Of The Assessee Made Out Of Earnings In Canada & Thailand, As Well As In India, Without Appreciating The Fact That Assessee Has Failed To Produce Any Supporting Documentary Evidences During The Assessment Proceedings Before The Ao. While Doing So, The Ld.Cit(A) Also Failed To Actually Examine Whether The Accumulations Claimed To Be Past Savings, Were Disclosed In The Itrs Filed For The Respective Years & Offered To Tax.

Section 142(1)Section 144Section 250Section 250(4)Section 68

।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE

DCIT CC 1(1), Mumbai vs. Edelweiss Tokio Life Insurance Company Ltd, Kurla, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 3802/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Dec 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Ajay Singh and Shri A. Pawar ARsFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 143(3)

IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER

Siddharth Pandarinath Bhadale, Pune vs. ITO, Pne-W-(58)(91), Pune

Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1465/PUN/2024[2018-19]Status: DisposedITAT Pune20 Dec 2024AY 2018-19

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 143(3)Section 250Section 263Section 55ASection 56(2)(x)

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, Central Circle-II, Noida vs. Nagpal Fabrics Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1596/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Dec 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2021-22] Dcit Vs Nagpal Fabrics Pvt.Ltd. Central Circle-Ii 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. Pan-Aabcn9620F Appellant Respondent Appellant By Shri Amit Shukla, Sr. Dr Respondent By Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, Ca Date Of Hearing 21.10.2024 Date Of Pronouncement 18.12.2024

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL

Lotus Multy Speciality Hospital, Pune vs. ITO Ward 14(5) Pune, Pune

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

ITA 2258/PUN/2024[2018-19]Status: DisposedITAT Pune16 Dec 2024AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2257 & 2258/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17 & 2018-19 Lotus Multy Specialty Hospital, V The Income Tax Officer, Shewalewadi Phata, Pune S Ward-14(5), Pune. Solapur Road, Manjari, Pune – 412307. Pan: Aaffl6270J Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda – Ca/Ar Revenue By Smt Shraddha Nichal - Addl.Cit(Dr) Date Of Hearing 12/12/2024 Date Of Pronouncement 16/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2016-17 & 2018-19; Dated 15.02.2024 & 04.07.2024 Respectively, Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order. We Will Take The A.Y.2016-17 As A Lead Case.

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

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