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“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, Kolhapur vs. Dudh Sakhar Us Vahtuk Nagari Sahakari Pat Sanstha Maryadit, Bidri

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

ITA 818/PUN/2025[2018-19]Status: DisposedITAT Pune14 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Respondent: Appellant by Shri Amol Khairnar
Section 144Section 147Section 250Section 250(6)Section 251Section 251(1)(a)

Representative referring to the grounds of appeal submitted that as per the proviso to 2 Dudh Sakhar US Vahtuk Nagari Sahakari Patsanstha Maryadit section 251(1)(a) of the Act, ld.CIT(A) may set aside the orders passed by ld. Assessing Officer u/s.144 of the Act. However, in the instant ... assessment and refer the case back to the Assessing Officer for making a fresh assessment;] 5. Now from going through the provisions of section 251(1)(a), powers have been given to ld.CIT(A) to refer the case back to the Assessing Officer for making afresh assessment if the assessment

Swami Shanti Prakash Ashram Trust, Ulhasnagar vs. Deputy Commissioner of Income Tax, Exemption Ward, Exemption Circle, Pune

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

ITA 1583/PUN/2025[2015-16]Status: DisposedITAT Pune14 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: S/Shri M.P. Makhija, S.M. Makhija and Mohit S. MakhijaFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 12ASection 143(2)Section 144Section 147Section 148Section 251(1)(a)

ground that the assessment order was passed u/s 144 of the Act. Therefore, in view of the amendment made in section 251(1)(a) is applicable and the Ld. CIT(A) / NFAC has the power to remand the matter back to the file of the Assessing Officer. 5. Aggrieved with

Tirupur South Rotary Charitable Trust, Coimbatore vs. ACIT, Exemptions, Coimbatore

In the result, all the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 1553/CHNY/2025[2022-23]Status: DisposedITAT Chennai13 Aug 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1553/Chny/2025 Assessment Years: 2022-23 Tirupur South Rotary Charitable Trust, Assistant Commissioner Of South Rotary Hall, Income Tax (Exemptions), Opp Nataraja Theatre, Tirupur, Coimbatore. Coimbatore, Tamil Nadu-641 604. [Pan: Aaett0308E] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri S.Bhupendran, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri P.Krishna Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 12.08.2025 घोषणा की तारीख /Date Of Pronouncement : 13.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri S.Bhupendran, AdvocateFor Respondent: Shri P.Krishna Kumar, JCIT
Section 11Section 12ASection 143(1)Section 251(1)(a)Section 251(2)

assessee submitted that in its case the Ld.First Appellate Authority has committed an Act of ITA No.1553 /Chny/2025 enhancement provided for in section 251(1)(a) of the Act without prescribing to the mandatory prescription under section 251(2) of giving an opportunity of being heard to the assessee

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5874/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Aug 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

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 mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5873/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Aug 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

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 mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5872/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Aug 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

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 mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5871/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Aug 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

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 mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5870/DEL/2024[2010-11]Status: DisposedITAT Delhi13 Aug 2025AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

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 mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5869/DEL/2024[2009-10]Status: DisposedITAT Delhi13 Aug 2025AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

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 mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm

Amq Agro India Pvt Ltd, Delhi vs. ACIT, Central Circle-07, Delhi

In the result, the assessee’s appeals of the above mentioned AYs are

ITA 5868/DEL/2024[2008-09]Status: DisposedITAT Delhi13 Aug 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 10ASection 132(1)Section 153ASection 271(1)(c)

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 mind ... issues which arise from the impugned order before him/her, whether or not these issues have been raised by the assessee before him. 8. Section 251(1)(a) of the Act provides that while disposing of an appeal against an order imposing a penalty, the Ld. CIT(A) may confirm

Rajendra Kumar Agrawal, Jaipur vs. ACIT Cen Cir 1, C-Scheme, Jaipur

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

ITA 538/JPR/2025[2017-2018]Status: DisposedITAT Jaipur12 Aug 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajesh Tetuka, Adv., ARFor Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR
Section 115BSection 143(3)Section 250Section 68

interpreted in the context of the amended law, wherein he is no more empowered to restore back any matter which was earlier under section 251(1)(a), necessitating a compulsory admission of the evidence before him in the interest of justice. This matter has recently been dealt with elaborately

Income Tax Officer, Ludhiana vs. Sushma Goyal, Ludhiana

In the result, Revenue’s appeal is dismissed

ITA 15/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh12 Aug 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 15/Chd/2025 "नधा"रण वष" / Assessment Year : 2013-14 The Ito, Sushma Goyal, Ludhiana बनाम 29/1, The Mall, Near Govt College For Vs. Women, Civil Line,Ludhiana "थायी लेखा सं./Pan No: Aavpg4168J अपीलाथ"/Appellant ""यथ"/Respondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 11.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 12.08.2025 आदेश/Order

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 144Section 251Section 251(1)(a)Section 69A

Assessee and setting aside the assessment order back to the file of the Assessing Officer after invoking the newly inserted proviso to section 251(1)(a) of the Income Tax Act, 1961 (in short 'the Act'). 4. During proceedings before us, the ld. DR submitted that instead of deciding

Income Tax Officer, Ludhiana vs. Mkb Health Matters (Opc) Private Limited, Ludhiana

In the result, Revenue’s appeal is dismissed

ITA 14/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh12 Aug 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 14/Chd/2025 "नधा"रण वष" / Assessment Year : 2020-21 The Ito, Mkb Health Matters (Opc) बनाम Ludhiana Private Limited, Plot No.36, Ground Gloor, Vs. Chander Nagar, Ludhiana "थायी लेखा सं./Pan No: Aamcm0796Q अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Dr.Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 11.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 12.08.2025 आदेश/Order

For Appellant: NoneFor Respondent: Dr.Ranjit Kaur, Addl. CIT, Sr. DR
Section 144Section 251Section 251(1)(a)Section 69A

Assessee and setting aside the assessment order back to the file of the Assessing Officer after invoking the newly inserted proviso to section 251(1)(a) of the Income Tax Act, 1961 (in short 'the Act'). 14-Chd-2025 MKB Health Matters (OPC) Pvt. Ltd, Ludhiana 4 4. During proceedings

Shamrao Gopal Benake, Pune vs. ITO Ward 1(1), Pune

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

ITA 1036/PUN/2025[2018-19]Status: DisposedITAT Pune12 Aug 2025AY 2018-19

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Akhilesh Srivastva
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 69A

were not made before the Assessing Officer. These arguments require consideration by the Assessing Officer. 6.4 As per the newly inserted proviso to section 251(1)(a) of the Act. Commissioner (Appeals) in case of order of assessment made u/s. 144 of the Act, may set aside such assessment ... back to the AO for making a fresh assessment. This proviso has been inserted in the Act w.e.f. 01.10.2024. The said proviso to section 251(1)(a) of the Act is reproduced as under: "251. (1) In disposing of an appeal, the Commissioner (Appeals)] shall have the following powers- 1

Dy. Commissioner of Income Tax, Noida vs. Webtech International Ltd., Kolkata

Appeal is dismissed

ITA 598/DEL/2025[2019]Status: DisposedITAT Delhi12 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2019-20 Vs. Webtech International Ltd., Dy. Commissioner Of Income Tax, 24, Hemanta Basu Sarani, Noida Kolkata Gpo, Kolkata Pan: Aaacw4551F (Appellant) (Respondent) Assessee By Sh. Rajan Chopra, Ca Department By Sh. Rajesh Chandra, Cit(Dr)

Section 144Section 251(1)(a)

appellate authority has done is to “set aside” the assessee’s lower appeal back to the Assessing Officer; in light of the amended Section 251(1)(a) Proviso inserted by the Finance Act, 2024 w.e.f. 01.10.2024; back to the Assessing Officer since the latter had framed his best judgment assessment

Cupid Diamonds Private Limited, Mumbai vs. Pricipal Commissioner of Income Tax-5, Mumbai

In the result, the appeal of the assessee is allowed

ITA 478/MUM/2025[2021-22]Status: DisposedITAT Mumbai11 Aug 2025AY 2021-22

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Shubhash Shetty & Shri Vinayaka RaoFor Respondent: Shri R.A. Dhyani, (CIT-DR)
Section 133(6)Section 143(3)Section 263Section 37Section 69C

also direct him to do what he has failed to do......." These observations are squarely applicable to the interpretation of section 251(1)(a) of the Act. Even otherwise, an appellate authority while hearing appeal against the order of a Page 11 ITA No. 478/Mum/2025 A.Y. 2021-22 Cupid Diamonds

Kvrecpl - Irpinfratech (Jv), Vijayawada vs. The Assistant Commissioner of Income Tax, Circle-2(1), Vijayawada

In the result, appeal filed by the assessee is allowed

ITA 373/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam08 Aug 2025AY 2017-18

Bench: the Ld. CIT(A).

Section 142(1)Section 143(2)Section 144Section 251(1)(a)

After examining the submissions made by the assessee, the Ld. CIT(A) in accordance with the provisions of section 251(1)(a) of the Act remitted the matter back to the file of the Ld. AO for fresh adjudication of the case since the Ld. AO has not considered

Ahamad Bin Mubarak Chauose, Nanded vs. ITO, Ward (1), Nanded

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

ITA 1545/PUN/2025[2012-13]Status: DisposedITAT Pune08 Aug 2025AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1545/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Ahamad Bin Mubarak V The Income Tax Officer, Chauose, S Ward-(1), Nanded. H.No.1-7-1349, Peerburhan Nagar, Nanded – 431506. Maharashtra. Pan: Alzpc8261D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 07/08/2025 Date Of Pronouncement 08/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(A), Kanpur Passed Under Section 250 Of The Income Tax Act, 1961 Dated 18.10.2024 For The A.Y.2012-13 Emanating From The Assessment Order Under Section 144 Of The Income Tax Act, 1961, Dated

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 153(2)Section 250Section 44A

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

Pallishri Samabaya Krishi Unanyan Samity Limited, Coochbehar vs. I.T.O., Ward 2.1, Coochbehar

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

ITA 476/KOL/2025[2018-2019]Status: DisposedITAT Kolkata08 Aug 2025AY 2018-2019

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 147Section 250Section 69A

reason for the decision. … Powers of the Commissioner (Appeals) I.T.A. No.: 476/KOL/2025 Assessment Year: 2018-19 Pallishri Samabaya Unanyan Samity Limited. "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, reduce ... 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

Dy. Commissioner of Income Tax Circle 10(1), Delhi, Cr Building vs. Indus Towers Limited, Gurgram

ITA 2805/DEL/2023[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 142Section 143(3)

Crores and directing to allow the balance amount of Rs 3.95 Crores after verification in contravention to the provisions of section 251(1)(a) of the Act. 5. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred ... erred in law and facts in giving the above direction which is in contravention to the provisions of section 251(1)(a) of the Act. 7. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred