“Section 251(1)(a)”

Section References (mined)Section 251Section 251(1)(a)1,012 judgments

The decision most relied on for Section 251(1)(a) is Jute Corporation of India Ltd. v. CIT (187 ITR 688), cited in 1,372 judgments on BharatTax.

Leading authorities on Section 251(1)(a)

Jute Corporation of India Ltd. v. CIT

187 ITR 688 · 1991 · Supreme Court

1,372

citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

CIT v. Premkumar Arjundas Luthra (HUF)

297 CTR 614 · 2017 · High Court

659

citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

CIT v. Shapoorji Pallonji Mistry

44 ITR 891 · 1962 · Supreme Court

278

citing judgments

The Commissioner of Income-tax (Appeals) cannot enhance an assessment by introducing a new source of income or by changing the head of income during appellate proceedings.

Skycell Communications Ltd. v. DCIT

251 ITR 53 · 2001 · High Court

253

citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

CIT v. Sardari Lal & Co.

251 ITR 864 · 2001 · High Court

240

citing judgments

An appellate authority cannot introduce a new source of income that was not considered by the Assessing Officer; taxability of new sources should be addressed through reassessment provisions like Section 147/148 or revision under Section 263.

CIT v. Claris Lifesciences Ltd.

326 ITR 251 · 2010 · High Court

196

citing judgments

If approval from the Department of Scientific and Industrial Research (DSIR) for an in-house R&D centre is granted during the previous year, the assessee is entitled to claim weighted deduction under section 35(2AB) for the entire expenditure incurred during that year.

Smt. Prabhavati S. Shah v. CIT

231 ITR 1 · 1998 · High Court

186

citing judgments

The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).

Berger Paints India Ltd. v. CIT

266 ITR 99 · 2004 · Supreme Court

181

citing judgments

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

Judgments citing Section 251(1)(a)

Income Tax Officer, Ward-3(1)(1), Ahmedabad., Vejalpur vs. 7Nr Retail Limited, Navrangpura

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

ITA 674/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad25 Aug 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri B.P. Srivastava, Sr. DRFor Respondent: Shri Aseem L Thakkar, AR

Section 132Section 139(1)Section 142(1)Section 144Section 147Section 251(1)(a)Section 68Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER

Amol Vijay Karnawat, Pune vs. ITO, Ward-8(1), Pune

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

ITA 250/PUN/2025[2017-18]Status: DisposedITAT Pune25 Aug 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Ramnath P. Murkunde

Section 144Section 147Section 148Section 250Section 251(1)(a)Section 69A

notices issued during assessment proceedings. Further, the appellant has furnished additional evidence during appellate proceedings. In view of the above, invoking the section 251(1)(a) of the Act, the Assessment Order dated 30/03/2022 passed under section 147 read with section 144 of the Income ... ld.CIT(A) without dealing with the issues has remitted the matter to the file of ld. Assessing Officer for making fresh assessment invoking section 251(1)(a) of the Act. Both the parties had no objection if the issues raised in the instant appeal are restored to the file

DCIT, Central Circle, Srinagar vs. Sh. Jalal Ud Din Khuroo, Srinagar

In the result, all the appeals filed by the revenue are dismissed being devoid of

ITA 109/ASR/2025[2019]Status: DisposedITAT Amritsar22 Aug 2025

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Shabir Ahmad Mir, C.A

Section 144Section 153ASection 250(6)Section 251(1)(a)

course of assessment 3 I.T.A. Nos. 106 to 109/Asr/2025 Assessment Years: 2015-16 & Ors. proceedings and by virtue of the amended provisions of section 251(1)(a) of the Act, the ld. first appellate authority thought it fit and proper to set aside the assessment back to the files ... passed ex-parte u/s 153A r.w.s. 144 in absence of any compliance by the assessee and by virtue of the amended provisions of section 251(1)(a) of the Act, the ld. first appellate authority is empowered to set aside the assessment and refer the case back

DCIT, Central Circle, Srinagar vs. Sh. Jalal Ud Din Khuroo, Srinagar

In the result, all the appeals filed by the revenue are dismissed being devoid of

ITA 108/ASR/2025[2017]Status: DisposedITAT Amritsar22 Aug 2025

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Shabir Ahmad Mir, C.A

Section 144Section 153ASection 250(6)Section 251(1)(a)

DCIT, Central Circle, Srinagar vs. Sh. Jalal Ud Din Khuroo, Srinagar

In the result, all the appeals filed by the revenue are dismissed being devoid of

ITA 107/ASR/2025[2016]Status: DisposedITAT Amritsar22 Aug 2025

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Shabir Ahmad Mir, C.A

Section 144Section 153ASection 250(6)Section 251(1)(a)

Deputy Commissioner of Income Tax, Central Circle, Srinagar vs. Sh. Jalalu Ud Din Khuroo, Srinagar

In the result, all the appeals filed by the revenue are dismissed being devoid of

ITA 106/ASR/2025[2015]Status: DisposedITAT Amritsar22 Aug 2025

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Shabir Ahmad Mir, C.A

Section 144Section 153ASection 250(6)Section 251(1)(a)

Deputy Commisioner of Income Tax Circle 3(1)(1) Ahmedabad, Ahmedabad vs. Phoenix Flexibles Private Limited, Ahmedabad

In the result, appeal of the Revenue is allowed and the Cross

ITA 669/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad22 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 144Section 147Section 148Section 151Section 251(1)(a)Section 68Section 69C

clearly mentioned in Para 2 of the assessment order and the order was not ex-parte and the case does not fall under Section 251(1)(a) of IT Act. (b) The Ld. CIT(A) has erred in law and on facts in not deciding the appeal on merits ... Page 4 of 6 the file of AO. The Ld. Sr. DR explained that the case did not fall under the provisions of Section 251(1)(a) of the Act. 6. Per contra, Shri Chetan Agrawal, the Ld. AR of the assessee, submitted that the assessee had raised certain legal

M/S. Abheek Dealtrade Private Limited, Kolkata vs. ITO, Ward 4(3), Kolkata

Appeal of the assessee is dismissed

ITA 232/KOL/2025[2012-13]Status: DisposedITAT Kolkata22 Aug 2025AY 2012-13

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 144Section 147Section 153(3)Section 250Section 251(1)(a)Section 69A

situations where the assessee failed to comply with initial notices, in order to ensure principles of natural justice are followed. 7.1 Proviso to Section 251(1)(a) of the Income Tax Act wef 01/10/2024 provides that in the case of appeal against an order of assessment made under section ... refer the matter back to the Assessing officer for making a fresh assessment. 7.2 In view of the power conferred under proviso to Section 251(1)(a) of the Act, I hereby set aside the assessment made u/s 144 and refer the case back to the Assessing Officer for making

Deepak Chhabra, Delhi vs. ITO, Ward-49(1), Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 979/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.979/Del./2025, A.Y. 2017-18 Deepak Chhabra Income Tax Officer, E-53A, Mansarover Garden, Ward-49(1), New Delhi Vs. New Delhi Pan: Afdpc9133N (Appellant) (Respondent) Appellant By None Respondent By Shri Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2017-18 Filed By The Assessee Is Directed Against The Order Dated 27.01.2023 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

Section 115BSection 254Section 271ASection 69A

appeal in writing with well- reasoned order on each point of determination arisen for his consideration. It is evident from the perusal of section 251(1)(a), 251(1)(b) and Explanation of section 251(2) of the Act that the CIT(A) is required to apply his/her mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him/her. 10. Section 251(1)(a) of the Act provides that while disposing of an appeal against assessment order, the Ld. CIT(A) shall have the power to confirm

Ashok Kumar, Jaipur vs. ITO Ward-1, Churu

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

ITA 14/JODH/2025[2016-17]Status: DisposedITAT Jodhpur21 Aug 2025AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 144Section 154Section 250Section 251(1)(a)

14/Jodh/2025 Ashok Kumar order which had been passed under sections 144/147 of the Act on 18/12/2018, by exercising powers conferred under section 251(1)(a) of the Act. Subsequently, however, the Ld. CIT(A) passed another order dated 05/12/2024 under section 154 read with section 250 of the Act, whereby

India Construction, Diamond Harbour vs. ITO, Ward - 25(1), Kolkata

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

ITA 2592/KOL/2024[2018-19]Status: DisposedITAT Kolkata21 Aug 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 143(3)Section 250

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non- prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Kmv Projects Limited, Hyderabad vs. DCIT-CC-1(3), Hyderabad

In the result, ITA Nos.905 & 906/Bang/2025 are allowed for statistical purposes and ITA No

ITA 906/BANG/2025[2016-17]Status: DisposedITAT Bangalore21 Aug 2025AY 2016-17

Bench: Shri Dipak P. Ripote & Shri Prakash Chand Yadavassessment Year: 2018-19

For Appellant: Mr. Mohd. Afzal, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 143(3)Section 246ASection 250Section 251(1)

shall state the points for determination, the decision thereon and the reason for the decision. (6A) . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . Powers of the Commissioner (Appeals) "Section 251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm ... stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance

Kmv Projects Limited, Hyderabad vs. DCIT-CC-1(3), Hyderabad

In the result, ITA Nos.905 & 906/Bang/2025 are allowed for statistical purposes and ITA No

ITA 905/BANG/2025[2015-16]Status: DisposedITAT Bangalore21 Aug 2025AY 2015-16

Bench: Shri Dipak P. Ripote & Shri Prakash Chand Yadavassessment Year: 2018-19

For Appellant: Mr. Mohd. Afzal, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 143(3)Section 246ASection 250Section 251(1)

Kmv Projects Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-2(4), Bengaluru

In the result, ITA Nos.905 & 906/Bang/2025 are allowed for statistical purposes and ITA No

ITA 783/BANG/2025[2018-19]Status: DisposedITAT Bangalore21 Aug 2025AY 2018-19

Bench: Shri Dipak P. Ripote & Shri Prakash Chand Yadavassessment Year: 2018-19

For Appellant: Mr. Mohd. Afzal, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 143(3)Section 246ASection 250Section 251(1)

Krishnamurthy Rangappa, Bangalore vs. Income Tax Officer, Ward-4(1)(1), Bangalore

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 1308/BANG/2025[2018-19]Status: DisposedITAT Bangalore21 Aug 2025AY 2018-19

Bench: Dr. Dipak P. Ripote & Shri Prakash Chand Yadavassessment Year: 2018-19 Krishnamurthy Rangappa, Income Tax Officer, 2, Manjunatha Nilaya, Ward-4(1)(1), Little Flower Hospital, R.M. Nagar, Bangalore. Vs. Bangalore-560016. Pan No : Agppr2719C Appellant Respondent Appellant By : Sri Pranav Krishna – Advocate Respondent By : Sri Balusamy N - Jcit Date Of Hearing : 20.08.2025 Date Of Pronouncement : 21.08.2025 O R D E R Per Dr. Dipak P. Ripote: This Appeal Filed By Krishnamurthy Rangappa Against The Order Of The Learned Commissioner Of Income Tax (Appeals) (Nfac) Passed U/S. 250 Of The Income Tax Act, 1961 (In Short “The Act”) For Asst Year 2018-19 On 18/03/2025 Emanating From Assessment Order Dated 09/04/2021 Passed U/S. 143(3) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sri Pranav Krishna – AdvocateFor Respondent: Sri Balusamy N - JCIT

Section 143(3)Section 234ASection 250

stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance ... dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251 (2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise

Mishika Kamlesh Lulla, Mumbai vs. Income Tax Officer Ward 3(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 3826/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 Aug 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankarmishika Kamlesh Lulla, V/S. Income Tax Officer, Ward – Flat No. 1602, Harihar बनाम 3(2), 2Nd Floor, Rani Mansion, Building, Madhav Sankalp, Kalyan – Murbad Road, Khadakpada, Kalyan – Syndicate, Kalyan – 421 301, 421301, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Accpl3579M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Sunil Talreja, ARFor Respondent: Shri Ashok Kumar Ambastha (Sr. DR)

Section 143(3)Section 148Section 69

make further inquiry and report the result of the same to him as per section 250(4) of the Act. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment

Travelport Holiday (India) Pvt Ltd, Mumbai vs. ITO Ward 11(30)(1), Mumbai

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

ITA 2411/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Aug 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2411/Mum/2025 "नधा"रण वष" / Assessment Year :2017-18 Travelport Holiday (India) Pvt. Ltd. 316, Woodrow Building, Veera Desai Road, Andheri (West), Mumbai-400 053 Pan : Aabcv1143P

For Appellant: Shri Kiran MehtaFor Respondent: Shri Aditya Rai, Sr. DR

Section 115BSection 143(2)Section 147Section 234ASection 5Section 69A

आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “J (SMC)” BENCH, MUMBAI BEFORE SHRI

Ajay Kumar, Hajipur vs. ITO Ward 1(3), Hajipur

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

ITA 183/PAT/2025[2017-18]Status: DisposedITAT Patna20 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 142(1)Section 144Section 234ASection 250Section 271ASection 272A(1)(d)Section 69A

forced to pass the assessment order u/s 144 of the Act. Hence, keeping in view the newly inserted proviso to section 251(1)(a) of the Act by virtue of which the Commissioner (Appeals) in case of order of assessment made u/s 144 of the Act, may set aside such

Boppana Ashok Kumar, Gannavaram vs. Income Tax Officer, Ward-3(1), Vijayawada

ITA 392/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2021-22

Bench: Us:

Section 143(2)Section 143(3)Section 68

आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य

Pooja Oberoi, Mumbai vs. Deputy Commissioner of Income Tax - 24(1), Mumbai

In the result, both appeals by the assessee are allowed for statistical

ITA 4401/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Aug 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Jigar MehtaFor Respondent: Shri Virabhadra S. Mahajan, Sr.DR

Section 142(1)Section 143(1)Section 144Section 144BSection 147Section 148Section 250Section 251(1)(a)Section 271A

pertinent to note that by the Finance (No.2) Act, 2024 w.e.f. 1st October, 2024, the learned CIT(A) has been empowered under section 251(1)(a) of the Act to set aside the assessment and remand the case back to the AO for making a fresh assessment, in case