“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)

Rani Garg, Chandigarh vs. Income Tax Officer, Ward-2(1), Chandigarh

In the result, both the appeals of the Revenue are allowed

ITA 59/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh07 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 59 & 60/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Shri Rakesh Nagpal, Ward – 1, Vs House No. 39A, Model Town, Fatehabad. Fatehabad. "थायी लेखा सं./Pan No: Aalpn1386K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Suraj Bhan Nain, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 11.09.2025 Date Of Pronouncement : 15.09.2025 Hybrid Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 143(3)Section 144Section 144BSection 251(1)Section 251(1)(a)Section 270A(2)

preliminary grievance is that ld. First Appellate Authority has set aside the assessment order by exercising the powers contemplated in provision of Section 251(1)(a) of the Act. The ld. Sr.DR submitted that in this case, assessment order has not been passed ex-parte or according to the best ... have duly considered the rival contentions and gone through the record carefully. We deem it appropriate to take note of relevant part of Section 251(1)(a) of the Income Tax Act, which reads as under : “Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals) 251.(1) In disposing

Suryadeo Prasad, Siwan vs. ITO Ward-2 (3), Siwan

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

ITA 82/PAT/2023[2017-18]Status: DisposedITAT Patna07 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 142(1)Section 144Section 250Section 44ASection 69A

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

Archana, Patna vs. ITO, Ward- 4 (1), Patna

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

ITA 338/PAT/2023[2013-14]Status: DisposedITAT Patna07 Jan 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 144Section 147Section 250Section 69A

Manik Pal, North 24 Parganas vs. ITO, Ward 33(2), Kolkata

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

ITA 1968/KOL/2024[2018-19]Status: DisposedITAT Kolkata07 Jan 2025AY 2018-19

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 147Section 148Section 148ASection 151Section 250Section 69A

decision. (6A) . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . Page 5 of 8 I.T.A. No.: 1968/KOL/2024 Assessment Year: 2018-19 Manik Pal. 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, 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

Mahadev Mallappa Atar, Belagavi vs. The Assistant Commissioner of Income Tax, Circle - 1, Belagavi

ITA 14/PAN/2024[2013-14]Status: DisposedITAT Panaji03 Jan 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 014/Pan/2024 Assessment Year : 2013-14 Mahadev Mallappa Atar Pwd Contractor, Katkol, Ramdurg, Dist. Balgavi-591114 Pan:Abxpa7467P . . . . . . . Appellant

For Appellant: None for the assesseeFor Respondent: Ms Nazeera Mohammad [‘Ld. DR’]

Section 143(1)Section 143(3)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Siddharth Pandarinath Bhadale, Pune vs. ITO, Pne-W-(58)(91), Pune

Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1465/PUN/2024[2018-19]Status: DisposedITAT Pune20 Dec 2024AY 2018-19

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 143(3)Section 250Section 263Section 55ASection 56(2)(x)

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

The Abhinandan Co-Operative Group Housing Society Limited, Gurgaon vs. ITO Ward-4(4), Gurgaon

In the result, appeal filed by the assessee is partly allowed

ITA 1850/DEL/2023[2011-12]Status: DisposedITAT Delhi18 Dec 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Vimal Kumarthe Abhinandan Co- Vs. Income Tax Office Operative Group Housing Ward – 4(4) Society Limited Gurgaon Plot No.Gh-8, Sector – 51, Gurgaon, Haryana – 18 Pan : Aabat 5987 D (Appellant) (Respondent) Assessee By Shri Suraj Bhan Nain, Adv. & Shri Mahfuzur Rehman, C.A. Respondent By Shri Amit Katoch, Sr. D.R. Date Of Hearing 09.10.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 142Section 143(3)Section 147Section 148Section 69A

cash contributed by the then member Sh. Karan Singh is deleted. 14. Learned Counsel for the assessee submitted that as per section 251(1)(a) of the Act, in appeal against an order of assessment, the CIT(A) may confirm, reduce, enhance or annul the assessment, but there ... thinks fit or may direct the Assessing Officer to make further inquiry and report to the learned CIT(Appeals). As per section 251(1)(a), in appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment, but there is no such power provided

Lotus Multy Speciality Hospital, Pune vs. ITO Ward 14(5) Pune, Pune

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

ITA 2258/PUN/2024[2018-19]Status: DisposedITAT Pune16 Dec 2024AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2257 & 2258/Pun/2024 िनधा"रण वष" / Assessment Years: 2016-17 & 2018-19 Lotus Multy Specialty Hospital, V The Income Tax Officer, Shewalewadi Phata, Pune S Ward-14(5), Pune. Solapur Road, Manjari, Pune – 412307. Pan: Aaffl6270J Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda – Ca/Ar Revenue By Smt Shraddha Nichal - Addl.Cit(Dr) Date Of Hearing 12/12/2024 Date Of Pronouncement 16/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2016-17 & 2018-19; Dated 15.02.2024 & 04.07.2024 Respectively, Passed U/Sec.250 Of The Income Tax Act, 1961. Since The Issue Involved Is Common, Both These Appeals Were Heard Together & Decided By The Common Order. We Will Take The A.Y.2016-17 As A Lead Case.

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

Lotus Multy Speciality Hospital, Pune vs. ITO Ward 14(5) Pune, Pune

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

ITA 2257/PUN/2024[2016-17]Status: DisposedITAT Pune16 Dec 2024AY 2016-17

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

Shri Venkatesh Nisarg Sahakari Gruhrachna Sanstha Maryadit, Pune vs. ACIT Ward 9(1), Pune

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

ITA 2174/PUN/2024[2018-19]Status: DisposedITAT Pune16 Dec 2024AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2174/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Shri Venkatesh Nisarg Sahakari V The Acit, Gruhrachna Sanstha Maryadit, S Ward-9(1), Pune. S.No.56/3/1, Vadagaon Bk, Near Hotel Ashirvad, Haveli, Pune – 411041. Pan: Aaras2349J Appellant/ Assessee Respondent / Revenue Assessee By Shri B.C.Malakar – Ar Revenue By Smt Shraddha Nichal – Addl.Cit(Dr) Date Of Hearing 12/12/2024 Date Of Pronouncement 16/12/2024 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(Appeals)[Nfac] For Assessment Year 2018-19 Dated 30.08.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law The Ld. Cit(A), Addl/Jcit(A)-2, Bangaluru Erred In Dismissing The Appeal Of The Appellant Assessee Society Thereby Confirming The Computation Of Total Income Made In The Intimation U/S. 143(1) Of The I.T. Act, 1961 Dated 12/07/2019 Issued By The Dcit, Cpc Bangaluru Assessing The Total Income In The Case Of The Appellant At Rs.10,04,160/- Ignoring & Without Appreciating The Facts Of The Case Appellant Housing Society That The Appellant Is A Mutual Society Created By The Members & The Source Of Its Income Was From The Members Only & Therefore Its Income Was Qualified For Exemption Under The Act On Concept Of Mutuality As A Mutual Concern. The Appellate Order Passed By The Appellate Authority Be Quashed & The Assessing Officer Be Directed To Re-Compute The Total Income Of The Appellant At Rs. Nil Treating The Appellant As A Mutual Society.

Section 143(1)Section 250Section 80PSection 80P(2)(a)

M/S Unijules Life Sciences Ltd., Nagpur vs. DCIT Central Circle-2(1), Nagpur

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

ITA 381/NAG/2024[2013-14]Status: HeardITAT Nagpur12 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 14Section 143(3)Section 7

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

M/S Unijules Life Sciences Ltd, Nagpur vs. ACIT, Central Circle-2(1), Nagpur

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

ITA 380/NAG/2024[2013-14]Status: HeardITAT Nagpur12 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 14Section 143(3)Section 153ASection 7

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

Deputy Commissioner of Income Tax, Mumbai, Aayakar Bhavan vs. Firefly Market Research India Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4184/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Dec 2024AY 2015-16

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year 2015-16

For Appellant: Shri Ajit JainFor Respondent: Ms. Rajeshwari Menon, Sr. DR

Section 143(3)Section 250Section 40Section 40A(2)(b)Section 40a

expand the scope of assessment despite the fact that the power of enhancement is available with the learned CIT(A) under section 251(1)(a) of the Act. 6 11. Finding merits in the submissions of the learned AR, we find that this issue came up for consideration before ... enhanced assessment by invoking provisions of section 36(1)(iii) of the Act, not covered by ‘limited scrutiny’. 8. The provisions of Section 251(1)(a) of the Act empowers the CIT(A) in first appellate proceedings to confirm, reduce, enhance or annul the assessment or set aside the assessment

M/S Unijules Life Sciences Ltd., Nagpur vs. DCIT Central Circle-2(1), Nagpur

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

ITA 223/NAG/2024[2015-16]Status: DisposedITAT Nagpur06 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 14Section 143(3)Section 7

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

Avr Storage Tank Terminals Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal is allowed for statistical purposes

ITA 1350/KOL/2024[2020-2021]Status: DisposedITAT Kolkata06 Dec 2024AY 2020-2021

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Dipran Mukherjee, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR

Section 115BSection 139(1)Section 143(3)Section 144BSection 234ASection 234BSection 234CSection 244ASection 250Section 32

Provash Adhikari, Kolkata vs. ITO, Ward 46(4), Kolkata

In the result, the appeal is allowed for statistical purposes

ITA 148/KOL/2024[2011-12]Status: DisposedITAT Kolkata29 Nov 2024AY 2011-12

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 147Section 68

M/S Unijules Life Sciences Ltd., Nagpur vs. ACIT Central Circle-2(1), Nagpur

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

ITA 220/NAG/2024[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 14Section 143(3)Section 7

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

Deputy Commissioner of Income-Tax, Circle - 5, Pune vs. Renishaw Metrology Systems Ltd, Pune

The appeal of the Revenue is partly allowed for statistical purposes in above terms

ITA 628/PUN/2021[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Smt Astha Chandra, Judical Member & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 0628/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Dy. Commissioner Of Income Tax, Central Circle-5, Pune . . . . . . . अपीलाथ" / Appellant

For Appellant: Mr Ajit Jain [‘Ld. AR’]For Respondent: Mr Manish Mehta [‘Ld. DR’]

Section 143(2)Section 143(3)Section 246A(1)Section 250Section 253(2)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘C’ BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICAL MEMBER AND SHRI

Bimla, Delhi vs. ITO Ward-38(5), New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 7973/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Nov 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekbimla, Vs. Ito, Ward 38 (5), H.No.143, Village Hamidpur, New Delhi. Delhi – 110 036. (Pan : Bpdpb9344B) (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate Shri Ankit Kumar, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 18.09.2024 Date Of Order : 26.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals-13, New Delhi (Hereinafter Referred To ‘Ld. Cit (A)’) Dated 23.07.2019 For Assessment Year 2014-15. 2. Brief Facts Of The Case Are, Assessee Filed Return Of Income Declaring Total Income Of Rs.2,23,030/- On 14.08.2014. The Return Of Income Was Processed Under Section 143 (1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). The Case Was Selected For Scrutiny Through Cass & Notices

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 131Section 143Section 143(2)Section 69

without jurisdiction but also beyond his 9 power granted under statue. He submitted that powers of ld. CIT (A) are contained in section 251(1) of the Act, which reads as under: “251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers ... thinks fit or may direct the Assessing Officer to make further inquiry and report to the learned CIT(Appeals). As per Section 251(1)(a), in appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment, but there is no such power provided

A & A Capital Services Private Limited, New Delhi vs. ITO, Ward-1(1), Delhi

Appeal is partly allowed in above terms

ITA 1885/DEL/2024[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh[Assessment Year: 2017-18

Section 143(3)Section 250Section 251(1)(a)Section 69Section 69ASection 69C

given our thoughtful consideration to the assessee’s and Revenue’s respective vehement submissions regarding validity of the lower appellate findings herein making section 251(1)(a) enhancement of Rs. 90.52 crores and find no reason to sustain the same. We are of the considered view, in light