Section 245 of the Income Tax Act

The decision most relied on for Section 245 is Stride Multitrade Private Limited v. ACIT (133 Taxmann.com 282), cited in 7 of the 38 judgments on BharatTax that turn on this section.

Leading authorities on Section 245

Stride Multitrade Private Limited v. ACIT
133 Taxmann.com 282 · 2021 · High Court
7
citing judgments

Judgments on Section 245

NAUSHAD ALI ABDUL HAQ SHAIK,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7339/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

NAUSHAD ALI ABDUL HAQ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7338/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

INTRAGO ENTERPRISES INDIA PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)(4), BANGALORE

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

ITA 1604/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Dec 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2016-17 M/S. Intrago Enterprises India Pvt. Ltd., No. 09, Mrr Complex, The Income Tax 3Rd Floor, Officer, Hennur Main Road, Ward – 3(1)(4), 3Rd Block, Hrbb Layout, Bangalore. Vs. Bangalore – 560 084. Pan: Aakcs2606M Appellant Respondent

For Appellant: Shri B. Venugopal, AdvocateFor Respondent: Shri Balusamy N., JCIT-DR
Section 143(2)Section 245Section 271(1)(c)Section 40Section 69C

NITESH DEVENDRA MEHTA,HYDERABAD vs. DCIT., CIRCLE 6(1), HYDERABAD

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

ITA 138/HYD/2025[2008-09]Status: DisposedITAT Hyderabad12 Dec 2025AY 2008-09

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 143(1)Section 245

GOLDENCROSS PHARMA LIMITED,MUMBAI vs. DCIT, CIRCLE 7(1)(1) CURRENT JAO- DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4765/MUM/2025[2008-09]Status: DisposedITAT Mumbai10 Dec 2025AY 2008-09

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankargoldencross Pharma V/S. Deputy Commissioner Of Limited बनाम Income Tax, Circle 7(1)(1), Tower A, 1St Floor, Peninsula Current Jao-Dcit, Central Business Park, Ganpatrao Circle 1(2), Aaykar Bhavan, Kadam Marg, Lower Parel, Mk Road, Current Jao-906, Mumbai – 400013, 9Th Floor, Pratishtha Bhavan, Maharashtra Mk Road, Mumbai – 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcg0541J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Section 140ASection 143(3)Section 154Section 244A

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

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

ITA 3271/MUM/2025[2011-12]Status: DisposedITAT Mumbai29 Sept 2025AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: Shri Prakash Jhunjunwala, Ld. C.AFor Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. A.R
Section 143(1)Section 249(2)Section 249(3)Section 250Section 3Section 5

JAYA HIND MECHANICS LIMITED ,PUNE vs. ADDL/JCIT(A)3 , BENGALURE

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

ITA 621/PUN/2025[2020-21]Status: DisposedITAT Pune25 Aug 2025AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Pawan JainFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)(a)Section 154Section 154(4)Section 156Section 245Section 250

JYOTI SHARMA,PINJORE vs. INCOME TAX OFFICER, WARD - 2,, PANCHKULA

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

ITA 192/CHANDI/2025[2010-11]Status: DisposedITAT Chandigarh14 Aug 2025AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Adj. Application Rejected)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 245Section 250Section 271(1)(b)Section 271(1)(c)

THE MADRAS SEVA SADAN,CHENNAI vs. ACIT, EXEMPTION,, CHENNAI

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

ITA 1246/CHNY/2025[2022-23]Status: DisposedITAT Chennai08 Aug 2025AY 2022-23

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1246/Chny/2025 Assessment Years: 2022-23 The Madras Seva Sadan, The Assistant Commissioner Of No.7, Shenstone Park, Income Tax (Exemption), Harrington Road, Chetpet, Chennai. Chennai-600 031. [Pan: Aaatt2871J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri R.Venkatanarayanan, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 07.08.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri R.Venkatanarayanan, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139Section 140ASection 143Section 143(1)Section 155Section 199Section 206CSection 244A

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1)-KOL, KOLKATA

Appeals are allowed for statistical purposes

ITA 247/KOL/2025[2022-23]Status: DisposedITAT Kolkata04 Aug 2025AY 2022-23

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1)-KOL, KOLKATA

Appeals are allowed for statistical purposes

ITA 246/KOL/2025[2021-22]Status: DisposedITAT Kolkata04 Aug 2025AY 2021-22

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WAR the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

ITA 245/KOL/2025[2020-21]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-21

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

BHOOMI PROBUILD PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-1(1)(2), AHMEDABAD

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

ITA 923/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad26 Jun 2025AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri B.P Srivastava, Sr DR
Section 147Section 234ASection 250

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

ITA 2363/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2362/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

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