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 62 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

Shiva Shiksha Samiti, Deendayal Puram, Up Avas Vikas Colony Sikandra Agra vs. Income-Tax Officer, Ward-Exemption, Agra, Aayakar Bhawan, Sanjay Place

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

ITA 415/AGR/2026[2017-18]Status: DisposedITAT Agra15 Oct 2026AY 2017-18
Section 11Section 12ASection 245Section 250

Cavendish Bio Pharma, Haridwar vs. ITO, Corp Ward 1(3), Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2086/CHNY/2026[2011-12]Status: DisposedITAT Chennai09 Sept 2026AY 2011-12

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1970, 1880 & 2086/Chny/2026 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Cavendish Bio Pharma Pvt. Ltd., The Income Tax Officer, Khasra No.136, Village Raipur, Vs. Ward 1(3), Bhagwanpur Roorke, Chennai Haridwar, Uttarkhand – 247 661. Pan: Aaccc 8399M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sanjay Kumar, CAFor Respondent: Ms. Anshu Sharawat, Addl.CIT
Section 143(1)Section 154Section 245Section 250

Cavendish Bio Pharma Pvt. Ltd., Uttarakhand vs. ITO, Corp. Ward-1(3), Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1970/CHNY/2026[2009-10]Status: DisposedITAT Chennai09 Sept 2026AY 2009-10

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1970, 1880 & 2086/Chny/2026 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Cavendish Bio Pharma Pvt. Ltd., The Income Tax Officer, Khasra No.136, Village Raipur, Vs. Ward 1(3), Bhagwanpur Roorke, Chennai Haridwar, Uttarkhand – 247 661. Pan: Aaccc 8399M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sanjay Kumar, CAFor Respondent: Ms. Anshu Sharawat, Addl.CIT
Section 143(1)Section 154Section 245Section 250

Cavendish Bio Pharma Pvt. Ltd., Uttarakhand vs. ITO, Corp. Ward-1(3), Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1880/CHNY/2026[2010-11]Status: DisposedITAT Chennai09 Sept 2026AY 2010-11

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1970, 1880 & 2086/Chny/2026 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Cavendish Bio Pharma Pvt. Ltd., The Income Tax Officer, Khasra No.136, Village Raipur, Vs. Ward 1(3), Bhagwanpur Roorke, Chennai Haridwar, Uttarkhand – 247 661. Pan: Aaccc 8399M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sanjay Kumar, CAFor Respondent: Ms. Anshu Sharawat, Addl.CIT
Section 143(1)Section 154Section 245Section 250

M/S Gvk Jaipur Expressway Pvt. Ltd vs. Assistant Commissioner of Income Tax

WMAP/217/2023HC Rajasthan28 Jul 2026

Anshu Hospitals Limited vs. Chairman, Central Board of Direct Taxes, North Block and Others

CWP/576/2025HC Punjab & Haryana14 Jul 2026
Section 143(1)Section 245

Salient Security Services Private Limited, Uttar Pradesh vs. Income Tax Officer, Ward 22(1), Delhi

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 4990/DEL/2026[2018-19]Status: DisposedITAT Delhi06 Jul 2026AY 2018-19

Bench: Shri Vikas Awasthy

For Appellant: AATCS7622L
Section 144Section 245Section 36(1)(ii)

Ravi Kumar Kandala, Hyderabad vs. ITO., Ward-12(6), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 333/HYD/2025[2011-12]Status: DisposedITAT Hyderabad15 Apr 2026AY 2011-12

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri Yadagiri Bhoopathi, C.AFor Respondent: Shri V.M. Mahidhar, 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

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

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

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

Abu Dhabi Commercial Bank Pjsc, Mumbai vs. DCIT (International Taxation)-1(1)(1), Mumbai

In the result, the appeal is partly allowed

ITA 3404/MUM/2023[2020-21]Status: DisposedITAT Mumbai11 Jun 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am Abu Dhabi Commercial Bank Pjsc Dcit (International Taxation)- Wework India Management Private 1(1)(1) 5Th Floor, Room No. 517, Limited Vs. 2Nd Floor, Express Towers, Air India Building, Nariman Point, Ranath Goenka Marg, Nariman Point, Mumbai-400 021 Mumbai-400 021 Pan/Gir No. Aaaca 4216 B (Appellant) : (Respondent)

For Appellant: Shri Dhanesh Bafna, Adv. a/wFor Respondent: Shri Asif Karmali
Section 143(3)

Shri Ganadhiraj Co Op Housing Society Ltd, Mumbai vs. ITO Ward 41(2)(5), Mumbai

In the result, all the appeals for AY 2012-13, 2014-15 & 2015-16 are allowed

ITA 900/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Mar 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 143(1)Section 154Section 245Section 254(1)Section 80Section 80PSection 80P(2)(d)

Shri Ganadhiraj Co Op Housing Society Ltd, Mumbai vs. ITO Ward 41(2)(5), Mumbai

In the result, all the appeals for AY 2012-13, 2014-15 & 2015-16 are allowed

ITA 899/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Mar 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 143(1)Section 154Section 245Section 254(1)Section 80Section 80PSection 80P(2)(d)