“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)

Renu Mehra, Noida vs. Income Tax Officer Ward 5(3)(2), Gautam Budh Nagar

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

ITA 2229/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2229/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Renu Mehra Income Tax Officer, C-117, Sector-8, Vs. Ward 5(3)(2), Gautam Budh Nagar, Aayakar Bhawan, Uttar Pradesh. A-2D, Sector-24, Pan No. Adupm1853E Gautam Budh Nagar, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 250Section 250(4)

order having been passed without any inquiry and in absence of any finding 1 I.T.A.No.2229/Del/2024 or determination on merits in terms of section 250(4) and 250(6) of the Act, the impugned order is invalid and contrary to law. 2.1 That on the facts and circumstances

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Secunderabad

Appeal of the assessee is allowed for statistical purposes

ITA 552/HYD/2020[2010-11]Status: DisposedITAT Hyderabad05 Sept 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: : Smt. T Vijayalakshmi, CIT(DR)

Section 132Section 143(2)Section 143(3)Section 153A

appellate proceedings without calling for the remand report or comments from the Assessing Officer. 21. In this regard, we may refer to section 250(4) of the Act and Rule 46A of Income Tax Rules, 1963. Section 250(4) of the Act provides as under\: (4) The 81[***] 82[Commissioner

Ascend Telecom Infrastructure Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

Appeal of the assessee is allowed for statistical purposes

ITA 539/HYD/2020[2010-11]Status: DisposedITAT Hyderabad05 Sept 2024AY 2010-11

For Appellant: Shri K.R. VasudevanFor Respondent: : Smt. T Vijayalakshmi, CIT(DR)

Section 132Section 143(2)Section 143(3)Section 153A

Archana Baid, Silchar, Assam vs. I.T.O., Ward - 34(1), Kolkata

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

ITA 1135/KOL/2024[2013-2014]Status: DisposedITAT Kolkata05 Sept 2024AY 2013-2014

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Manish Pugalia, AdvocateFor Respondent: Pradip Biswas, Addl. CIT

Section 144BSection 147Section 148Section 250Section 50C

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

Ratilal Dagadulal Mutha, Pune vs. Income Tax Officer Ward 14(5), Pune

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 774/PUN/2024[2016-2017]Status: DisposedITAT Pune03 Sept 2024AY 2016-2017

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 142(1)Section 144BSection 147Section 148Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

Real Cargo Mumbai, Arvalli vs. The ITO, Ward-1, Modasa

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

ITA 268/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2010-11

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

For Appellant: Shri S.N.Divatia ,Advocate & ShriFor Respondent: Shri Akhilendra Pratap Yadav,CIT-DR

Section 143(3)Section 189(1)Section 250Section 253(3)Section 254Section 40

shall also conduct inquiries or cause inquiries to be made by the AO, as may deem fit(Refer: Section 250(4)), keeping in view provisions of Section189(1), 189(3) , 189(4) read with Section 176(3), before disposing of the appeal. Keeping in view peculiar facts arising in this

ACIT, Central Circle-28, New Delhi vs. Shiv Murti Developers P, Ltd, New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 7889/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Aug 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Sanjay K. Agarwal, CAFor Respondent: Shri Dharam Veer Singh, CIT DR

Section 131Section 132Section 143(3)Section 148Section 151(1)Section 153A

pages 24 to 29 of the order. Further, assessee also filed an affidavit before ld. CIT (A) and the same was considered under section 250(4) of the Act and same was reproduced at pages 31 to 34 of the order. After considering the remand report and response

ACIT, Central Circle-28, New Delhi vs. Shiv Murti Developers P, Ltd, New Delhi

In the result, both the appeals filed by the Revenue are dismissed

ITA 7888/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Sanjay K. Agarwal, CAFor Respondent: Shri Dharam Veer Singh, CIT DR

Section 131Section 132Section 143(3)Section 148Section 151(1)Section 153A

More Deshpande and Associates, Pune vs. DCIT Circle 4(5)- Pune, Pune

Appeal of the assessee is allowed for statistical purpose

ITA 924/PUN/2024[2016-17]Status: DisposedITAT Pune28 Aug 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.924/Pun/2024 निर्धारण वर्ा / Assessment Year: 2016-17 More Deshpande & Associates, Vs Dcit, Circle-4(5), 113, 114, Nana Peth, Pune-411002 Pune Pan : Aabfm9425G Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 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], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 14.03.2024 For The A.Y. 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. In View Of The Facts & Circumstances Of The Case & In Law, The Ld. Assessing Officer Was Not Justified In Making The Addition To Income As Ltcg On Sale Of Property Of Rs.2,02,94,900/- Under Section 43Ca Of The Act. More Deshpande & Associates

Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 43C

Girish Ratanlal Murkya, Jalna vs. Income Tax Department National Faceless Assessment Centre, Jalna

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

ITA 919/PUN/2024[2013-14]Status: DisposedITAT Pune28 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.919/Pun/2024 निर्धारण वर्ा / Assessment Year: 2013-14 Girish Ratanlal Murkya, Vs Income Tax Department, Near Market Yard, Main Road, National Faceless Assessment Tal.-Mantha, Dist.-Jalna-431504 Centre Pan : Agrpm1697A Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 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, Dated 17.08.2023 For The A.Y. 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ld. Cit(A) (Nfac) Erred In Passing Appeal Order Under Sec. 250 Of The Act, Dt. 17-08-2023 Which Order Is Perverse Not Only To The Facts Of The Case & Also The Provisions Of The Act, 1961. Girish Ratanlal Murkya

Section 148Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

Audyogik Shikshan Prasarak Mandal, Nashik vs. ITO (Exemption) - 1(1), Nashik

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

ITA 709/PUN/2024[2018-19]Status: DisposedITAT Pune28 Aug 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.709/Pun/2024 निर्धारण वर्ा / Assessment Year: 2018-19 Audyogik Shikshan Prasarak Mandal, Vs The Income Tax Officer Annasaheb Vaishampayan Vidyalaya, (Exemption)-1(1), Nashik Mahatma Nagar, Satpur, Nashik-422007 Pan : Aaata8178P Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket M. Joshi Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 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)/Addl./Jcit(A)-4, Bengaluru Passed Under Section 250 Of The Income Tax Act, Dated 11.02.2024 For The A.Y. 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal : Audyogik Shikshan Prasarak Mandal

Section 11Section 139(1)Section 143(1)Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

Bilidevalaya Lakshmi Narasimha Murthy, Sindhudurg vs. Income Tax Office, Kudal

Appeal of the assessee is allowed for statistical purpose

ITA 701/PUN/2024[2020-2021]Status: DisposedITAT Pune28 Aug 2024AY 2020-2021

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.701/Pun/2024 निर्धारण वर्ा / Assessment Year: 2020-21 Bilidevalaya Lakshmi Narasimha Murthy, Vs The Income Tax Officer, S-7 Vinayak Apartment, Vaishyawada, Kudal Sawantwadi, Maharashtra-416510 Pan : Acgpb9237N Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ramnath P. Murkunde Date Of Hearing 26/08/2024 Date Of Pronouncement 28/08/2024 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], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 01.03.2024 For The A.Y. 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A), Nfac, Erred In Confirming The Addition Made By The Ao Of Rs.1,35,52,006/- (Sundry Creditors Rs.41,42,506 & Unsecured Loans Bilidevalaya Lakshmi Narasimha Murthy

Section 115BSection 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 68

direct the Assessing Officer to make further inquiry and report the result of the 3 same to him as found in Section 250(4) of the Act. Bilidevalaya Lakshmi Narasimha Murthy Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after

Sundararaman Jayaraman Iyer, Nashik vs. ITO Ward 2(1), Nashik

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1390/PUN/2024[2018-19]Status: DisposedITAT Pune28 Aug 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1390/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Ratnakar Shelake

Section 10(38)Section 142(1)Section 147Section 148Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)

Rajendra Pandurang Shinde, Pune vs. ITO Ward 7(2), Pune

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1384/PUN/2024[2012-13]Status: DisposedITAT Pune27 Aug 2024AY 2012-13

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1384/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Mahavir JainFor Respondent: Shri Ratnakar Shelake

Section 142(1)Section 144Section 148Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 251(2)

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. 3 Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating

M/S. Victor Commercial Co. Ltd., Kolkata vs. ACIT, CC - 1(2), Kolkata

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

ITA 1127/KOL/2024[2010-2011]Status: DisposedITAT Kolkata27 Aug 2024AY 2010-2011

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2010-11 M/S Victor Commercial Co. Acit, Central Circle-1(2), Ltd., Kolkata, C/O. M/S Salarpuria Jajodia & Aayakar Bhawan Poorva, Vs Co., 7, C.R., Avenue, 3Rd Floor, 110, Shantipally, E.M. Kolkata - 700072 Bypass, Kolkata - 700017 (Pan: Aabcv0011C) (Appellant) (Respondent)

For Appellant: S. Jhajaria, ARFor Respondent: Pradip Biswas, Addl. CIT

Section 147Section 148Section 250

Liyakat Appalal Pathan, Kolhapur vs. Income Tax Officer, Ward-2(1), Kolhapur

In the result, the appeal filed by the appellant stands partly allowed for statistical purposes

ITA 1361/PUN/2024[2015-16]Status: DisposedITAT Pune26 Aug 2024AY 2015-16

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1361/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Ratnakar Shelake

Section 143(2)Section 144Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 68

Shreenath Developers, Vadodara vs. The Income Tax Officer, Ward-3(1)(5), Vadodara

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

ITA 909/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Prashant Upadhyay, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 68Section 69A

assessee / on merits and the order was passed without making any further enquiry. At this stage, we would like to reproduce the section 250(4) and 250(6) of the Act: "(4) The Commissioner (Appeals) may, before disposing of any appeal, make such further inquiry as he thinks ... points arising out of the appeal i.e. grounds on merits have to be discussed 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

Uday Damodar Bajaj, Near Jog Maharaj, Bhajani Math, Nashik vs. Officer of the Income Tax, Ward 1(1), Nashik

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

ITA 1341/PUN/2024[2017-18]Status: DisposedITAT Pune23 Aug 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shir Vinay Bhamoreआयकर अपील सं. / Ita No.1341/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Uday Damodar Bajaj, V The Income Tax Officer, Near Jog Maharaj, Bhajani S Ward-1(1), Nashik. Math, Dhammagiri Road, Varachi Peth, Igatpuri – 422403. Pan: Ahypb2584P Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 22/08/2024 Date Of Pronouncement 23/08/2024 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)/Jcit(A)-7, Kolkata Passed Under Section 250 Of The Income Tax Act, Dated 19.04.2024 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “The Appellant, Aggrieved By The Order Passed By Ld. Additional / Joint Cit(A) - 7, Kolkata U/S 250 Of The Act Dated 19.04.2024 Preferred This Uday Damodar Bajaj [A]

Section 144Section 250Section 250(6)Section 270FSection 271ASection 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. 4 Uday Damodar Bajaj [A] Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal

Bhushan Radhakishan Chechani, Aurangabad vs. ITO Ward-3 Jalna, Jalna

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

ITA 1340/PUN/2024[2013-14]Status: DisposedITAT Pune23 Aug 2024AY 2013-14

Bench: Dr.Dipak P. Ripote & Shir Vinay Bhamoreआयकर अपील सं. / Ita No.1340/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Ashok Radhakrishan Chechnai, V The Income Tax Officer, Plot No.B-56, Sector C-N-4, S Ward-1, Jalna. Cidco, Aurangabad – 431001 Pan: Aappc5074R Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeevkuamr B Kabra – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 22/08/2024 Date Of Pronouncement 23/08/2024 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)/Jcit(A), Gwalior Passed Under Section 250 Of The Income Tax Act, Dated 28.02.2024 For The A.Y.2013-14. The Assessee Has Raised The Following Grounds Of Appeal : “1. Whether The Learned Assessing Officer Is Justified In Passing The Assessment Order For The Year On The Basis Of Joint Development Agreement Without Verifying The Fact That Possession Of Plot Till Ashok Radhakishan Chechnai [A]

Section 148Section 148(1)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 54F

Jayantilal Ramchandra Jain, Pune vs. Income Tax Officer, Ward-2(3), Pune

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

ITA 1304/PUN/2024[2017-18]Status: DisposedITAT Pune23 Aug 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shir Vinay Bhamoreआयकर अपील सं. / Ita No.1304/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Jayantilal Ramchandra Jain, V The Income Tax Officer, 3 B, Mahatma Gandhi Road, S Ward-2(3), Pune. Krikee, Pune – 411003. Pan: Aaqpj2957F Appellant/ Assessee Respondent / Revenue Assessee By Shri C V Deshpande – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 22/08/2024 Date Of Pronouncement 23/08/2024 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, Dated 31.08.2023 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Gravely Erred In Not Accepting Request Of The Appellant For Adjourning The Matter By Giving Some More Time To The Appellant & Passing The Exparty Order Within 5 Days Of Request By The Appellant Jayantilal Ramchandra Jain [A]

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69