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

Shri Gandhiraj 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 898/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Mar 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Girish Agrawal

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

Stree Mandal Bombay, Mumbai vs. ITO Exemption Ward 2(3), Mumbai

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

ITA 6242/MUM/2024[2016-17]Status: DisposedITAT Mumbai25 Mar 2025AY 2016-17

Bench: Shri Pawan Singhshri Girish Agrawalassessment Year : 2016-17 Stree Mandal Bombay, 138, V.P. Road, Sikka Nagar, Maharashtra - 400004. Pan No. Aabts7861A ……………. Appellant

For Appellant: Shri Ashok Mehta-CA/ ARFor Respondent: Shri Kiran Unavekar, Sr. DR
Section 143(1)Section 154Section 245Section 250Section 254(1)

Tribhovandas Bhimji Zaveri (Bombay) Ltd, Mumbai vs. Dy Comm. of Income Tax 4(3)(1), Mumbai

The appeal is allowed for statistical purposes

ITA 6381/MUM/2024[2020-21]Status: DisposedITAT Mumbai17 Mar 2025AY 2020-21

Bench: Smt. Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Tribhovandas Bhimji Dcit 4(3)(1) Zaveri (Bombay) Ltd. Aayakar Bhavan 241/43, Zaveri Bazar Vs. M.K. Road Marine Lines, Kalbadevi Churchgate Mumbai-400 002. Mumbai-400020. Pan : Aaact4893P Appellant Respondent

For Respondent: Dr. K. Shivaram &
Section 143(1)Section 245Section 246A

Bajaj Processing Industries, Mumbai vs. Income Tax Officer, Ward 21(1)(2), Mumbai

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

ITA 1279/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Bleassessment Year: 2016-17

For Appellant: Shri Mayur J. GosraniFor Respondent: Ms. Kaveeta Punit Kaushik, Sr. DR
Section 143(2)Section 144Section 184(5)Section 245Section 250(6)

Priyank Agrawal S/O Lt. Shri Gopal Agrawal vs. Assistant Commissioner of Income Tax

CW/16282/2024HC Rajasthan18 Nov 2024
Section 245

Rama Krishna Ramisetti, Ranga Reddy vs. Income Tax Officer, Ward - 1, Nalgonda

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

ITA 850/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Nov 2024AY 2011-12

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.850/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2011-12) Shri Rama Krishna Vs. Income Tax Officer Ramisetty Ward-1 Ranga Reddy Nalgonda Pan:Ahlpr1765R (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Aravindakshan, Dr सुनवाई की तारीख/Date Of Hearing: 04/11/2024 घोषणा की तारीख/Pronouncement: 04/11/2024 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Aravindakshan, DR
Section 139(4)Section 143(1)Section 143(1)(a)Section 245

Tata Education Trust, Mumbai vs. Deputy Commissioner of Income Tax Circle-26(1), Mumbai

In the result the appeal of the assessee bearing ITA No

ITA 2610/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Sept 2024AY 2022-23

Bench: Shri Anikesh Banerjee & Shrigirish Agrawal

For Appellant: Shri Sukhsagar Syal a/w Shri Atul TFor Respondent: ShriP.D. Chougule (Addl. CIT) SRDR
Section 12ASection 143(1)Section 234CSection 244ASection 245Section 250

Tata Education Trust, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the appeal is allowed

ITA 1221/MUM/2024[2021-22]Status: DisposedITAT Mumbai08 Aug 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Ratnesh Nandan Sahay

For Appellant: 1. "A) On the facts and circumstances of the case and in law
Section 12ASection 143(1)Section 244ASection 245Section 250Section 80G

Niyatiben Alpesh Parikh, Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

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

ITA 444/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad07 Jun 2024AY 2021-22

Bench: The Cit(A) Which Was Decided Vide The Impugned Order. The Ld. Jcit(A) Held That The Appeal Of The Assessee Was Not Maintainable U/S. 246 Of The Act. Now The Assessee Is In Appeal Before Us.

For Appellant: Shri Jyotish M. Shah, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 143(1)Section 237Section 245Section 246Section 250

Aachman Vanijya Pvt. Ltd, Mumbai vs. DCIT, Central Circle-8(4), Mumbai

ITA 1509/MUM/2021[2016-17]Status: DisposedITAT Mumbai27 Feb 2024AY 2016-17
For Appellant: Ms. Ridhisha JainFor Respondent: Shri Ajay Chandra
Section 132Section 143(3)Section 14ASection 153ASection 244ASection 245

ITO, New Delhi vs. M/S Apex Recycling Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4736/DEL/2016[2008-09]Status: DisposedITAT Delhi21 Dec 2023AY 2008-09

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Kanv Bali, Sr. DR
Section 115JSection 139(1)Section 143(1)Section 154Section 245

Commissioner of Income Tax -1 Jalandhar vs. Shamsher Jang Bahadur

The appeal stands dismissed

ITA/60/2020HC Punjab & Haryana11 Sept 2023

Bench: MS. JUSTICE RITU BAHRI,MR. JUSTICE ALOK JAIN

Section 245Section 260

Silver Sand Coop Housing Soc Ltd., Mumbai vs. ACIT, CPC, Bangalore

ITA 1424/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2023AY 2018-19

Bench: Shri Kuldip Singhassessment Year: 2018-19 M/S. Silver Sand Co-Op. Acit (Cpc), Bangalore, Housing Society Ltd., Post Bag No.2, Building No.12, Electronic City, Silver Sands Chs Ltd., Post Office, Vs. S.V. Road, Bangalore-560100 Piramal Nagar, Goregaon (West), Mumbai – 400 062 Pan: Aadas5600G (Appellant) (Respondent) Present For: Assessee By : Shri Ravindra Poojary, A.R. Revenue By : Shri B. Laxmi Kanth, D.R.

For Appellant: Shri Ravindra Poojary, A.RFor Respondent: Shri B. Laxmi Kanth, D.R
Section 143(1)Section 154Section 245Section 80PSection 80P(2)(d)Section 8O

Aachman Vanijya Pvt.Ltd., Mumbai vs. DCIT- CC- 8(4), Mumbai

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

ITA 1511/MUM/2021[2018-19]Status: DisposedITAT Mumbai22 Nov 2022AY 2018-19

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Aachman Vanijya Pvt. Ltd., V. Dcit – Central Circle – 8(4) Main Building, 2Nd Floor 6Th Floor, Aayakar Bhavan Kolkata, West Bengal-700001 M.K. Road, Mumbai - 400020 Pan: Aacca5165H (Appellant) (Respondent) Assessee Represented By : None Department Represented By : Shri Jagadish Jangid

Section 132Section 143(1)Section 143(2)Section 14A

Mehsana Dist.Co.Op.Milk Producers Union Ltd., Mehsana vs. The Dy.CIT., Mehsana Circle, Mehsana

In the result, appeal filed by the Assessee is allowed

ITA 97/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2008-09
For Appellant: Shri Ketan Shah, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 143(3)Section 244ASection 245Section 80P

Udayan Bhaskaran Nair, Mumbai vs. Income Tax Officer 35(3) (3), Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 1213/MUM/2022[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11
Section 143(1)Section 154Section 245Section 246A

M/S. Metrochem Industriesltd., Ahmedabad vs. The ACIT., (OSD)-I, Range-4, Ahmedabad

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 606/AHD/2011[2006-07]Status: DisposedITAT Mumbai31 Mar 2022AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

M/S. Metrochem Industriesltd., Ahmedabad vs. The ACIT., (OSD)-I, Range-4, Ahmedabad

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 1076/AHD/2011[2007-08]Status: DisposedITAT Mumbai31 Mar 2022AY 2007-08

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

The DCIT, Circle-4, Ahmedabad vs. Metrochem Industries Ltd., Ahmedabad

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 87/AHD/2008[2004-05]Status: DisposedITAT Mumbai31 Mar 2022AY 2004-05

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H

M/S. Metrochem Industries Limited, Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

In the result, the appeals of Revenue and appeals/cross objection of the assessee allowed/ dismissed as under:

ITA 2594/AHD/2008[1998-1999]Status: DisposedITAT Mumbai31 Mar 2022AY 1998-1999

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-1999 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income 505-506, While House, Panchwati, Vs. Tax, Circle-4, Ahmedabad-380 006. 112, 1St Floor, Avjivan Trust Bldg. Ashram Road, Ahmedabad-14. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 Metrochem Industries Ltd., The Income Tax Officer Ward 4(2), 505/506, Suryarath, Nr. Vs. Ahmedabad. Panchvati Ellisbridge, Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2001-02 The Acit, Cir-4, Ahmedabad, Metrochem Industries Ltd., Navjivan Trust Bldg. Off. Ashram Vs. 505/506, Suryarath, Nr. Panchvati Road, Ellisbridge, Ahmedabad. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent M/S Metrochem Industries Ltd., Assessment Year: 2003-04 M/S Metrochem Industries Ltd., Dy. Commissioner Of Income Tax, 505-506, Surya Rath, Nr. Vs. Circle-4, Panchwati, Ellisbridge, Ahmedabad. Ahmedabad-380 006. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2003-04 Dy. Commissioner Of Income Tax, M/S Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath, Nr. Navjivan Trust Bldg. Off. Ashram Panchwati, Ellisbridge, Road, Ahmedabad-380 006. Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Assessment Year: 2004-05 Dy. Commissioner Of Income Tax Metrochem Industries Ltd., Circle-4, Vs. 505-506, Surya Rath Building, B/H, Navjeevan Building Ashram Road, White House, Panchwati, Ahmedabad. Ambawati, Ahmedabad. Pan No. Aabcm 8019 K Appellant Respondent Co No. 50/Ahd/2008 (Ita No. 87/Ahd/2008) Assessment Year: 2004-05 Metrochem Industries Ltd., Dy. Commissioner Of Income Tax 505-506, Surya Rath Building, Vs. Circle-4, B/H, White House, Panchwati Navjeevan Building Ashram Road, Ellisbridge, Ahmedabad. Ahmedabad-06 Pan No. Aabcm 8019 K

Section 115JSection 244ASection 245Section 80H