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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)

Eics Consultancy Pvt. Ltd., Bilaspur vs. ACIT, Circle-1(1), Bilaspur

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

ITA 504/RPR/2025[2011-12]Status: DisposedITAT Raipur27 Nov 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.504/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Eics Consultancy Private Limited B-202, Rama City Centre, Rama Valley, Bodri, Parsada, Bilaspur (C.G.)-495 220 Pan: Aabce8705A ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

from the A.O should also be called for and thereafter, the Ld. CIT(Appeals)/NFAC shall pass a speaking order in terms with Section 250(4) & (6) of the Act as per law. The principles of natural justice always has to be complied with. 5. As per the aforesaid terms

Sachin Prakashchand Aanchaliya, Aurangabad vs. ITO Ward 1 (1), Aurangabad

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

ITA 2345/PUN/2025[2013-2014]Status: DisposedITAT Pune27 Nov 2025AY 2013-2014

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 144Section 144BSection 147Section 250Section 250(4)

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

Dy. Commissioner of Income Tax, Noida vs. M/S Ace Mega Structure Private Limited, Noida

In the result, appeal of the assessee is allowed

ITA 4115/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

availed any of the opportunity therefore, the ld. CIT(A) has made the enquiries in terms of the power conferred upon it in section 250(4) of the Act. The relevant observations of ld. CIT(A) are as under: Reply of AO “During the course of appellate proceedings, various reminders

Dy. Commissioner of Income Tax, Noida vs. M/S Bright Buildtech Private Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 4106/DEL/2025[2021-22]Status: DisposedITAT Delhi27 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2021-22] Dcit Vs M/S. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar & Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 Pan-Aaccb7981J Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 250Section 68

availed any of the opportunity therefore, the ld. CIT(A) has made the enquiries in terms of the power conferred upon it in section 250(4) of the Act. The relevant observations of ld. CIT(A) are as under: Reply of AO “During the course of appellate proceedings, various reminders

Ace Mega Structures Private Limited, Uttar Pradesh vs. DCIT/ACIT Cen Cir, Noida

In the result, appeal of the assessee is allowed

ITA 4067/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

availed any of the opportunity therefore, the ld. CIT(A) has made the enquiries in terms of the power conferred upon it in section 250(4) of the Act. The relevant observations of ld. CIT(A) are as under: Reply of AO “During the course of appellate proceedings, various reminders

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 580/RPR/2025[2014-15]Status: DisposedITAT Raipur26 Nov 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

First Appellate Authority. Resultantly, the First Appellate Authority was compelled to pass an ex-parte order and the mandate of the provision of Section 250(4) & (6) of the Income Tax Act, 1961 (for short ‘the Act’) could not have been complied with. 4. In the aforesaid decision (supra), another ... 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.” 5. Respectfully following the aforesaid order, all these matters are remanded back to the file

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 579/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Nov 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

First Appellate Authority. Resultantly, the First Appellate Authority was compelled to pass an ex-parte order and the mandate of the provision of Section 250(4) & (6) of the Income Tax Act, 1961 (for short ‘the Act’) could not have been complied with. 4. In the aforesaid decision (supra), another ... 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.” 5. Respectfully following the aforesaid order, all these matters are remanded back to the file

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 578/RPR/2025[2012-13]Status: DisposedITAT Raipur26 Nov 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

First Appellate Authority. Resultantly, the First Appellate Authority was compelled to pass an ex-parte order and the mandate of the provision of Section 250(4) & (6) of the Income Tax Act, 1961 (for short ‘the Act’) could not have been complied with. 4. In the aforesaid decision (supra), another ... 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.” 5. Respectfully following the aforesaid order, all these matters are remanded back to the file

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 577/RPR/2025[2011-12]Status: DisposedITAT Raipur26 Nov 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

First Appellate Authority. Resultantly, the First Appellate Authority was compelled to pass an ex-parte order and the mandate of the provision of Section 250(4) & (6) of the Income Tax Act, 1961 (for short ‘the Act’) could not have been complied with. 4. In the aforesaid decision (supra), another ... 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.” 5. Respectfully following the aforesaid order, all these matters are remanded back to the file

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 576/RPR/2025[2010-11]Status: DisposedITAT Raipur26 Nov 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

First Appellate Authority. Resultantly, the First Appellate Authority was compelled to pass an ex-parte order and the mandate of the provision of Section 250(4) & (6) of the Income Tax Act, 1961 (for short ‘the Act’) could not have been complied with. 4. In the aforesaid decision (supra), another ... 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.” 5. Respectfully following the aforesaid order, all these matters are remanded back to the file

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 575/RPR/2025[2009-10]Status: DisposedITAT Raipur26 Nov 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

First Appellate Authority. Resultantly, the First Appellate Authority was compelled to pass an ex-parte order and the mandate of the provision of Section 250(4) & (6) of the Income Tax Act, 1961 (for short ‘the Act’) could not have been complied with. 4. In the aforesaid decision (supra), another ... 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.” 5. Respectfully following the aforesaid order, all these matters are remanded back to the file

Nikhil Agrawal, Raipur vs. Income Tax Officer-1(1), Raipur

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

ITA 574/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Nov 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.574/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Nikhil Agrawal Shop No.4, Kapil Complex, Gurunanak Chowk, Raipur (C.G.)-492 001 Pan: Bmspa4035N

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 69C

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.” 6. 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. 7. As per the above terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes. 9 Nikhil

Kamalesh Kumar Dewangan, Raipur vs. Income Tax Officer-2(2), Raipur

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

ITA 515/RPR/2025[2012-13]Status: DisposedITAT Raipur26 Nov 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.514 & 515/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 & 2012-13 Kamlesh Kumar Dewangan House No.Ch-199, Slice-2, Behind Bengal Sweets, Veerawarkar Nagar, Hirapur, Raipur (C.G.)-492 001 Pan: Aerpd4010Q

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

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.” 9. Respectfully following the aforesaid order, I set-aside the respective orders ... duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC. The Ld. CIT(Appeal)/NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act. 11 Kamlesh Kumar Dewangan Vs. ITO-2(2), Raipur ITA Nos.514 & 515/RPR/2025 10. As per the aforesaid terms, the grounds

Kamalesh Kumar Dewangan, Raipur vs. Income Tax Officer-2(2), Raipur

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

ITA 514/RPR/2025[2011-12]Status: DisposedITAT Raipur26 Nov 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.514 & 515/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 & 2012-13 Kamlesh Kumar Dewangan House No.Ch-199, Slice-2, Behind Bengal Sweets, Veerawarkar Nagar, Hirapur, Raipur (C.G.)-492 001 Pan: Aerpd4010Q

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

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.” 9. Respectfully following the aforesaid order, I set-aside the respective orders ... duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC. The Ld. CIT(Appeal)/NFAC shall accordingly pass order in terms with Section 250(4) & (6) of the Act. 11 Kamlesh Kumar Dewangan Vs. ITO-2(2), Raipur ITA Nos.514 & 515/RPR/2025 10. As per the aforesaid terms, the grounds

Dy. Commissioner of Income Tax, Noida vs. Star Landcraft Private Limited, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 4117/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

from Hallow Securities Pvt. Ltd.u/s 250(4) 1)The Ld. CIT(A), while deleting the addition, has conducted an independent enquiry under section 250(4) of the Act from Hallow Securities Pvt. Ltd. The reply received from Hallow Securities was duly forwarded to the Assessing Officer for comments. Hence ... proceedings were pending against them. During the enquiry, M/s Hallow Securities furnished only the documents called for under section 250(4). This issue has been addressed by the CIT(A) in the order u/s 250(6) in the case of M/s Allure Developers

Dy. Commissioner of Income Tax, Noida vs. Star Landcraft Private Limited, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 4116/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

from Hallow Securities Pvt. Ltd.u/s 250(4) 1)The Ld. CIT(A), while deleting the addition, has conducted an independent enquiry under section 250(4) of the Act from Hallow Securities Pvt. Ltd. The reply received from Hallow Securities was duly forwarded to the Assessing Officer for comments. Hence ... proceedings were pending against them. During the enquiry, M/s Hallow Securities furnished only the documents called for under section 250(4). This issue has been addressed by the CIT(A) in the order u/s 250(6) in the case of M/s Allure Developers

Dy Commissioner of Income Tax, Noida vs. M/S Allure Developers Private Limited, Delhi

In the result, appeal of the Revenue in ITA No

ITA 4108/DEL/2025[2021-22]Status: DisposedITAT Delhi26 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

from Hallow Securities Pvt. Ltd.u/s 250(4) 1)The Ld. CIT(A), while deleting the addition, has conducted an independent enquiry under section 250(4) of the Act from Hallow Securities Pvt. Ltd. The reply received from Hallow Securities was duly forwarded to the Assessing Officer for comments. Hence ... proceedings were pending against them. During the enquiry, M/s Hallow Securities furnished only the documents called for under section 250(4). This issue has been addressed by the CIT(A) in the order u/s 250(6) in the case of M/s Allure Developers

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noia vs. M/S Ajay Realcon Pvt. Ltd., Noida

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

from Hallow Securities Pvt. Ltd.u/s 250(4) 1)The Ld. CIT(A), while deleting the addition, has conducted an independent enquiry under section 250(4) of the Act from Hallow Securities Pvt. Ltd. The reply received from Hallow Securities was duly forwarded to the Assessing Officer for comments. Hence ... proceedings were pending against them. During the enquiry, M/s Hallow Securities furnished only the documents called for under section 250(4). This issue has been addressed by the CIT(A) in the order u/s 250(6) in the case of M/s Allure Developers

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Allure Developers Pvt. Ltd, New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

from Hallow Securities Pvt. Ltd.u/s 250(4) 1)The Ld. CIT(A), while deleting the addition, has conducted an independent enquiry under section 250(4) of the Act from Hallow Securities Pvt. Ltd. The reply received from Hallow Securities was duly forwarded to the Assessing Officer for comments. Hence ... proceedings were pending against them. During the enquiry, M/s Hallow Securities furnished only the documents called for under section 250(4). This issue has been addressed by the CIT(A) in the order u/s 250(6) in the case of M/s Allure Developers

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Allure Developers Private Limited, Noida

In the result, appeal of the Revenue in ITA No

ITA 3558/DEL/2025[2019]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

from Hallow Securities Pvt. Ltd.u/s 250(4) 1)The Ld. CIT(A), while deleting the addition, has conducted an independent enquiry under section 250(4) of the Act from Hallow Securities Pvt. Ltd. The reply received from Hallow Securities was duly forwarded to the Assessing Officer for comments. Hence ... proceedings were pending against them. During the enquiry, M/s Hallow Securities furnished only the documents called for under section 250(4). This issue has been addressed by the CIT(A) in the order u/s 250(6) in the case of M/s Allure Developers