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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)

ACIT, Circle 10(1), New Delhi vs. Hero Ecotech Limited, Punjab

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

ITA 6371/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: NoneFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 115BSection 133(6)Section 143(3)Section 250Section 250(4)Section 68Section 69C

expenditure's authenticity. 3. The Ld. CTT(A) has erred on the facts and in law in not exercising the powers vested under Section 250(4) of the Act to direct the Assessing Officer to conduct further inquiries into the genuineness of the impugned expenses. Instead

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. Ms. Radhika Mehra, Legal Heir of Late Sapna Mehra, Noida

ITA 3567/DEL/2025[2017]Status: DisposedITAT Delhi23 Jan 2026

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: NoneFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 115BSection 133(6)Section 133ASection 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A': NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI

Dona Builders Pvt Ltd, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

ITA 5375/MUM/2025[2013-14]Status: DisposedITAT Mumbai21 Jan 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan() Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dona Builders Pvt Ltd Dcit, Circle 1(3)(1), Mumbai 108, Shiv Aashish S.V. Road, Aayakar Bhavan, Mumbai- Vs. Andheri West, Mumbai- 400058 400020 Pan No. Aaacd 3116 F Appellant Respondent : Mr. Rajesh Shah Assessee By : Mr. Annavaram Kosuri, Sr-Dr A/W Revenue By Mr. Uma Shankar Prasad, Cit Dr : 06/11/2025 Date Of Hearing Date Of Pronouncement : 21/01/2026 Order Per Bench These Five Appeals By The Assessee Are Directed Against Separate Orders Passed By The Ld. Commissioner Of Income-Tax

For Appellant: Mr. Annavaram Kosuri, SR-DR a/wFor Respondent: Mr. Rajesh Shah
Section 147Section 68

further enquiry as contemplated under to be undertaken any further enquiry as contemplated under to be undertaken any further enquiry as contemplated under section 250(4) of the Act. 50(4) of the Act. 9.5 The Hon’ble Delhi High Court, in The Hon’ble Delhi High Court ... made a "further inquiry" in exercise of the power causing to be made a "further inquiry" in exercise of the power under Section 250(4) Section 250(4). This approach not having been adopted, the . This approach not having been adopted, the impugned order of ITAT, and consequently that

Dona Builders Pvt Ltd, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

ITA 5374/MUM/2025[2011-12]Status: DisposedITAT Mumbai21 Jan 2026AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan()

For Respondent: Mr. Rajesh Shah
Section 147Section 250Section 68

alleged lack of enquiry by the Assessing Officer, did not undertake or cause to be undertaken any further enquiry as contemplated under section 250(4) of the Act. 9.5 The Hon'ble Delhi High Court, in CIT v. Jansampark Advertising and Marketing (P) Ltd. (ITA No. 525/2014), has categorically held ... appeals, if deemed proper by way of making or causing to be made a "further inquiry" in exercise of the power under Section 250(4). This approach not having been adopted, the impugned order of ITAT, and consequently that of CIT (Appeals), cannot be approved or upheld

Dona Builders Pvt Ltd, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

ITA 5373/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 Jan 2026AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan()

For Respondent: Mr. Rajesh Shah
Section 147Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ

Dona Builders Pvt Ltd, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

ITA 5372/MUM/2025[2010-11]Status: DisposedITAT Mumbai21 Jan 2026AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan()

For Respondent: Mr. Rajesh Shah
Section 147Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ

Dona Builders Pvt Ltd, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

ITA 5371/MUM/2025[2009-10]Status: DisposedITAT Mumbai21 Jan 2026AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan() Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dona Builders Pvt Ltd Dcit, Circle 1(3)(1), Mumbai 108, Shiv Aashish S.V. Road, Aayakar Bhavan, Mumbai- Vs. Andheri West, Mumbai- 400058 400020 Pan No. Aaacd 3116 F Appellant Respondent : Mr. Rajesh Shah Assessee By : Mr. Annavaram Kosuri, Sr-Dr A/W Revenue By Mr. Uma Shankar Prasad, Cit Dr : 06/11/2025 Date Of Hearing Date Of Pronouncement : 21/01/2026 Order Per Bench These Five Appeals By The Assessee Are Directed Against Separate Orders Passed By The Ld. Commissioner Of Income-Tax

For Appellant: Mr. Annavaram Kosuri, SR-DR a/wFor Respondent: Mr. Rajesh Shah
Section 147Section 68

further enquiry as contemplated under to be undertaken any further enquiry as contemplated under to be undertaken any further enquiry as contemplated under section 250(4) of the Act. 50(4) of the Act. 9.5 The Hon’ble Delhi High Court, in The Hon’ble Delhi High Court ... made a "further inquiry" in exercise of the power causing to be made a "further inquiry" in exercise of the power under Section 250(4) Section 250(4). This approach not having been adopted, the . This approach not having been adopted, the impugned order of ITAT, and consequently that

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 611/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 610/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 609/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 608/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 607/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha B. Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1896/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha Bhagwanrao Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1895/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha Bhagwanrao Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1894/PUN/2024[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

erred in not making inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising ... Assessing Officer to make further inquiry and report the result of the same to the Commissioner (Appeals)”. 39. The further inquiry envisaged under Section 250(4) quoted above is generally by calling what is known as "remand report". The purpose of this enabling clause is essentially to ensure that

Deputy Comissioner of Income Tax, Central Circle, Dehradun vs. Kamal Jewellers, Dehradun

In the result, Appeal of the Revenue in ITA

ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 139(4)Section 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SH. YOGESH KUMAR US, JUDICIAL MEMBER & SH. MANISH AGARWAL, ACCOUNTANT

Balu Vithal Pawale, Pune vs. ITO WD- 2(4), Pune

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

ITA 2869/PUN/2025[2017-18]Status: DisposedITAT Pune14 Jan 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2869/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Balu Vithal Pawale, V Assessing Officer, Village-Kasarsai, S National Faceless Taluka-Mulsi, Assessment Centre, Dist-Pune – 410506. Delhi Pan:Bfcpp7170L Appellant/ Assessee Respondent /Revenue Assessee By Shri B.S.Rajpurohit Revenue By Shri Madhukar Anand-Jcit(Through Virtual) Date Of Hearing 08/01/2026 Date Of Pronouncement 14/01/2026 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 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2024 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The Act, Dated 27.03.2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 144BSection 147rSection 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

ACIT-1(1), Indore vs. Kriti Nutrients Limited, Indore

The appeal of the Revenue is allowed for statistical

ITA 780/IND/2024[2021-22]Status: DisposedITAT Indore09 Jan 2026AY 2021-22

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 246ASection 250Section 253

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M

Sangeeta Motilal Shahani, Mumbai vs. ITO 27(3)(1), Vashi Navi Mumbai

ITA 7078/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Jan 2026AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Jayant Bhatt, ARFor Respondent: Shri Asnkit Tiwari, Sr. AR
Section 143(1)Section 143(3)Section 68

before the ld. CIT(A), the issue remains unattended in terms of discussion and decision on merits to adhere to the mandate of section 250(4) & (6) of the Act. - 8. We therefore find it appropriate to provide one more opportunity to the assessee to represent her case before

Deputy Commissioner of Income Tax, Circle-4(2), Delhi vs. Crystal Crop Protection Limited, Delhi

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2379/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

appellant/revenue on two grounds. C.O. No.159/Del/2023 DCIT vs. Crystal Crop Protection Limited 17.1 Firstly, that the CIT(A) had exercised his powers under Section 250(4) of the Act which was co-equal to that of the AO. It also took note of the fact that notice was issued ... remand was not called for. We agree with Mr. Seth's contention that the CIT(A) in the exercise of its powers under section 250(4) of the Act was entitled to seek production of documents and/or material to satisfy himself as to whether or not the deductions claimed were