Section 251(1)(a) — 1,012 case laws

Jewel India Jewellers, Kolkata vs. DCIT, Cen. Cir. 4(4), Kolkata

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

ITA 1396/KOL/2023[2017-18]Status: DisposedITAT Kolkata22 Mar 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115BSection 133ASection 139(1)Section 143(3)Section 68

issue Ld. Counsel for the assessee submitted that the Ld. CIT(A) has no power to restore the matter to the A.O. under section 251(1)(a) of the Act and if he was satisfied then he should have brought the aforesaid amount to tax under section 115BBE

Jewel India Jewellers, Kolkatqa vs. DCIT, Cen. Cir. 4(4), Kolkata

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

ITA 1395/KOL/2023[2017-18]Status: DisposedITAT Kolkata22 Mar 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115BSection 133ASection 139(1)Section 143(3)Section 68

issue Ld. Counsel for the assessee submitted that the Ld. CIT(A) has no power to restore the matter to the A.O. under section 251(1)(a) of the Act and if he was satisfied then he should have brought the aforesaid amount to tax under section 115BBE

Royal Drinks Ptv. Ltd., Nagpur vs. Income Tax Officer, Ward 4(3), Nagpur

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

ITA 371/NAG/2022[2017-18]Status: DisposedITAT Nagpur21 Mar 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 371/Pun/2022 निर्धारण वषा / Assessment Year : 2017-18 Royal Drinks Pvt. Ltd. 254, Small Factory Area, Wardhaman Nagar, Nagpur-440008 Pan: Aaacr9486J . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Rajesh Loya [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 143(1)Section 143(3)Section 246A(1)(a)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S

Income Tax Officer, Ward-8(1), Pune vs. Shamsundar Kaliram Agarwal, Pune

The appeal is allowed for statistical purpose in above terms

ITA 853/PUN/2023[2018-19]Status: DisposedITAT Pune14 Mar 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 0853/Pun/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Income Tax Officer Ward-8(1), Pune . . . . . . . अपीलार्थी / र्थी / Appellant

For Appellant: Mr C T Tiwari & J Tiwari [‘Ld. AR’]For Respondent: Mr Ajay Kumar Kesari [‘Ld. DR’]

Section 143(2)Section 143(3)Section 250

revolves alleging around the action for setting-aside the original assessment to recompute the taxable income in accordance with directions, being violative of section 251(1)(a) r.w.s. 250(6) of the Act. We are heedful to quote here the, the restriction placed by clause (a) of sub-section (1

Jet Lite (India) Ltd., Mumbai vs. DCIT, Central Circle-6 (Now CC-1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 839/DEL/2019[1996-97]Status: DisposedITAT Delhi11 Mar 2024AY 1996-97

Bench: Shri M. Balaganesh & Shri Anubhav Sharmajet Lite (India) Ltd, Vs. Dcit, 13, Community Central Circle-6, Centre, Yusuf Sarai, (Now Cc-1), New Delhi New Delhi (Appellant) (Respondent) Pan:Aadcs4480L

For Appellant: NoneFor Respondent: Mr. Waseem Arshad, CIT DR

Section 156Section 250Section 251(1)(a)Section 251(1)(b)Section 271(1)(c)Section 275

circumstances of the case and in law, the learned CIT(A) enhanced the penalty without the law empowering enhancement in terms of Section 251(1)(b) of the Act in contradistinction to Section 251(1)(a) of the Act, which particularly grants power of enhancement and which is absent conspicuously ... submitted by the appellant before the AO (referred to in para 9.25). In any case it was responsibility to supply such names. 10. Section 251(1)(b) {which Section 251(1)(b) reads as under: is relevant in respect of appeals against order "251. (1) In disposing of an appeal

Jagannath Tryambakrao Vyavahare, Nashik vs. Income Tax Officer, Ward 2(1), Nashik

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

ITA 1436/PUN/2023[2015-16]Status: DisposedITAT Pune07 Mar 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1436/Pun/2023 िनधा"रण वष" / Assessment Year : 2015-16 Jaganath Tryambakrao The Income Tax Vyavahare, V Officer, Ward-2(1), Sambhaji Chowk, Niphad, S Nashik. Nashik, Maharashtra – 422303. Pan: Aigpv5925R Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 06/03/2024 Date Of Pronouncement 07/03/2024 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(Appeal)[Nfac] Dated 09.08.2023 For A.Y.2015-16. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. The Ld Cit(A) Erred In Law & On Facts In Dismissing The Appeal & Upholding The Order Of Ld Ao Without Serving Notice Of Hearing On The Registered Address Of The Appellant.

Section 250(4)Section 250(6)Section 251(1)(a)Section 282

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

Associated Soapstone Distributing Co Private Limited, Jaipur vs. Principal Commissioner of Income Tax -2, Jaipur

In the result, the appeal filed by the assessee is allowed as indicated

ITA 243/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(ii)Section 37Section 43B

Section 251 of the 1961 Act corresponds to section 31(3) of the 1922 Act. The power of enhancement as contained in section 251(1)(a) were similarly there in section 31(3)(a). The relevant sections are enclosed, copied from Income- tax Commentary of Mr. Sampathlyengar's, Volume

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 209/CHNY/2020[2010-11]Status: DisposedITAT Chennai23 Feb 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

bench of this Court discussed the scope of Section 31(3)(a) of the Income Tax Act, 1922 which is almost identical to Section 251(1)(a). The court held as under: (ITR p. 229) “If an appeal lies, Section 31 of the Act describes the powers of the Appellate ... also direct him to do what he has failed to do.” (emphasis supplied) The above observations are squarely applicable to the interpretation of Section 251(1)(a) of the Act. The declaration of law is clear that the power of the Appellate Assistant Commissioner is coterminus with that

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 208/CHNY/2020[2009-10]Status: DisposedITAT Chennai23 Feb 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

bench of this Court discussed the scope of Section 31(3)(a) of the Income Tax Act, 1922 which is almost identical to Section 251(1)(a). The court held as under: (ITR p. 229) “If an appeal lies, Section 31 of the Act describes the powers of the Appellate ... also direct him to do what he has failed to do.” (emphasis supplied) The above observations are squarely applicable to the interpretation of Section 251(1)(a) of the Act. The declaration of law is clear that the power of the Appellate Assistant Commissioner is coterminus with that

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 207/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2024AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

bench of this Court discussed the scope of Section 31(3)(a) of the Income Tax Act, 1922 which is almost identical to Section 251(1)(a). The court held as under: (ITR p. 229) “If an appeal lies, Section 31 of the Act describes the powers of the Appellate ... also direct him to do what he has failed to do.” (emphasis supplied) The above observations are squarely applicable to the interpretation of Section 251(1)(a) of the Act. The declaration of law is clear that the power of the Appellate Assistant Commissioner is coterminus with that

Pudhari Publications Private Limited, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

In the result, both appeals of the assessee in ITA

ITA 12/PUN/2024[2021-22]Status: HeardITAT Pune20 Feb 2024AY 2021-22

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

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 ... Pudhari Publications Private Ltd., [A] 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

Pudhari Publications Private Ltd, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

In the result, both appeals of the assessee in ITA

ITA 11/PUN/2024[2020-21]Status: HeardITAT Pune20 Feb 2024AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

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 ... Pudhari Publications Private Ltd., [A] 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

Pudhari Publications Private Limited, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

In the result, both appeals of the assessee in ITA

ITA 10/PUN/2024[2019-20]Status: HeardITAT Pune20 Feb 2024AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.10 To 12/Pun/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2021-22 Pudhari Publications Private Ltd., The Ito, Tds, 2318, C Ward, Pudhari Bhavan, V Kolhapur – 416003. Bhausingji Road, S Kolhapur – 416002. Pan: Aadcp2453Q Appellant/ Assessee Respondent /Revenue Assessee By Shri S.N.Puranik – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 19/02/2024 Date Of Pronouncement 20/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 10.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.10/Pun/2024 For A.Y.2019-20, As A Lead Case. The Assessee For A.Y.2019-20 Has Raised The Following Grounds Of Appeal :

Section 154Section 192Section 201(1)Section 220(2)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

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 ... Pudhari Publications Private Ltd., [A] 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

Babubhai Ramanbhai Patel, Ahmedabad vs. National Faceless Assessment Centre, Delhi Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

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

ITA 905/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R

Section 144Section 148

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

Babubhai Ramanbhai Patel, Ahmedabad vs. The Dy.CIT, Circle-1(1)(1) Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

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

ITA 904/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R

Section 144Section 148

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

Shrikant Gajanan Vyavahare, Kamatwade vs. Income Tax Officer, Nashik

Appeal of the assessee is allowed for statistical purpose

ITA 893/PUN/2023[2016-17]Status: DisposedITAT Pune14 Feb 2024AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.893/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 14/02/2024 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], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 29.09.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit Is Not Justified In Levying Penalty U/S 271(L)(C) Of Rs.82,093/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law. Shrikant Gajanan Vyavahare [A]

Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 271

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

Mr Sunil Shankar Bandal, Pune vs. Income Tax Officer, Ward.2(5), Pune

Appeal of the assessee is allowed for statistical purpose

ITA 1105/PUN/2023[2012-13]Status: DisposedITAT Pune14 Feb 2024AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1105/Pun/2023 िनधा"रण वष" / Assessment Year : 2012-13 Mr.Sunil Shankar Bandal, The Income Tax Officer, At Post Bavdhan Bk, Taluka V Ward-2(5), Pune. Mulshi, Pune – 411021. S Pan: Ajkpb8627M Appellant/ Assessee Respondent /Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 14/02/2024 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], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 22.08.2023. The Assessee Has Raised The Following Grounds Of Appeal : “1. On Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Act It Be Held That The Assessment Proceedings Initiated U/S 147 Of The Act Are Time Barred Since The Notice Issued U/S 148 Of The Act Is Served After 6 Years. Accordingly, The Assessment Proceedings So Initiated Be Kindly Quashed & Appellant Be Granted Just & Proper Relief In This Respect. Mr. Sunil Shankar Bandal [A]

Section 129Section 147Section 148Section 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

Prashant Pitti, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 3032/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year 2016-17 Prashant Pitti, Vs. Acit, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. Pan Awxpp4522D (Appellant) (Respondent)

For Appellant: Shri Nirbhay Mehta, Adv. &For Respondent: Shri P N Barnwal, CIT (DR)

Section 131Section 132Section 143(3)Section 153ASection 250Section 251(1)(a)Section 68Section 69A

ITA No.- 3032/Del/2022 Prashant Pitti INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER

Manoj Mahadevappa Menkundale, Latur vs. ITO, Ward 1, Latur

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

ITA 1426/PUN/2023[2012-13]Status: DisposedITAT Pune31 Jan 2024AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1426/Pun/2023 िनधा"रण वष" / Assessment Year : 2012-13 Manoj Mahadevappa The Income Tax Officer, Menkudale, V Ward-1, Latur. Menkudale Niwas, Pachamma S Galli, Azad Chowk, Latur – 413512. Pan: Bkspm2680R Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Cit-Dr Date Of Hearing 31/01/2024 Date Of Pronouncement 31/01/2024

Section 144Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)Section 69A

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

JCIT (OSD), I/C DCIT, Circle-8(3)(1), Mumbai vs. M/S. Tata Aia Life Insurance Co. Ltd., Mumbai

In the result, appeals of the Revenue stands dismissed and appeal/CO of assessee are partly allowed for statistical purposes

ITA 1897/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1897/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) Jt. Commissioner Of Income बिधम/ M/S. Tata Aia Life Tax (Osd)- I/C Dcit, Insurance Co. Ltd. Vs. 14Th Floor, Tower-A, Circle-8(3)(1) Aaykar Bhavan, Room No. Peninsula Business Park, 615, M. K. Road, New Senapati, Bapat Marg, Marine Lines, Mumbai- Lower Parel, Mumbai- 400020. 400013. Cross Objection No. 80/Mum/2023 Arising Out Of I.T.A. No.1897/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) M/S. Tata Aia Life बिधम/ Jt. Commissioner Of Insurance Co. Ltd. Income Tax (Osd)- I/C Vs. 14Th Floor, Tower-A, Dcit, Circle-8(3)(1) Peninsula Business Park, Aaykar Bhavan, Room Senapati, Bapat Marg, No. 615, M. K. Road, Lower Parel, Mumbai- New Marine Lines, 400013. Mumbai-400020. आयकर अपील सं/ I.T.A. No.1759/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) Jt. Commissioner Of Income बिधम/ M/S. Tata Aia Life Tax (Osd)- I/C Dcit, Insurance Co. Ltd. Vs. Circle-8(3)(1) 14Th Floor, Tower-A, Aaykar Bhavan, Room No. Peninsula Business Park, 615, M. K. Road, New Senapati, Bapat Marg, Marine Lines, Mumbai- Lower Parel, Mumbai- 400020. 400013. .

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Biswanath Das (DR)

Section 10Section 10(34)Section 14ASection 44

verify the errors pointed by the Appellant in computation of income, the learned CIT(A) erred in issuing such directions under section 251(1)(c) instead of section 251(1)(a) of the Act applicable in case of an appeal against the assessment order. 3. On the facts and circumstances ... apply correct rate of tax as per the provisions of the Act, the learned CIT(A) erred in issuing such directions under section 251(1)(c) instead of section 251(1)(a) of the Act applicable in case of an appeal against the assessment order. 4. On the facts

“Section 251(1)(a)”

Leading authorities on Section 251(1)(a)

Judgments citing Section 251(1)(a)

Jewel India Jewellers, Kolkata vs. DCIT, Cen. Cir. 4(4), Kolkata

Jewel India Jewellers, Kolkatqa vs. DCIT, Cen. Cir. 4(4), Kolkata

Royal Drinks Ptv. Ltd., Nagpur vs. Income Tax Officer, Ward 4(3), Nagpur

Income Tax Officer, Ward-8(1), Pune vs. Shamsundar Kaliram Agarwal, Pune

Jet Lite (India) Ltd., Mumbai vs. DCIT, Central Circle-6 (Now CC-1), Mumbai

Jagannath Tryambakrao Vyavahare, Nashik vs. Income Tax Officer, Ward 2(1), Nashik

Associated Soapstone Distributing Co Private Limited, Jaipur vs. Principal Commissioner of Income Tax -2, Jaipur

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

Pudhari Publications Private Limited, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

Pudhari Publications Private Ltd, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

Pudhari Publications Private Limited, Kolhapur vs. Income Tax Officer, TDS, Kolhapur

Babubhai Ramanbhai Patel, Ahmedabad vs. National Faceless Assessment Centre, Delhi Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

Babubhai Ramanbhai Patel, Ahmedabad vs. The Dy.CIT, Circle-1(1)(1) Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

Shrikant Gajanan Vyavahare, Kamatwade vs. Income Tax Officer, Nashik

Mr Sunil Shankar Bandal, Pune vs. Income Tax Officer, Ward.2(5), Pune

Prashant Pitti, Delhi vs. ACIT, Central Circle-4, Delhi

Manoj Mahadevappa Menkundale, Latur vs. ITO, Ward 1, Latur

JCIT (OSD), I/C DCIT, Circle-8(3)(1), Mumbai vs. M/S. Tata Aia Life Insurance Co. Ltd., Mumbai