Section 249(2) of the Income Tax Act

Income-tax Act, 2025: s.358

Section 249(2) falls under section 249 of the Income-tax Act, 1961, which corresponds to section 358 (Form of appeal and limitation) of the Income-tax Act, 2025.

Read section 358 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 249(2) is Vaijayantabai Baburao Patil v. Shantaram Baburao Patil (122 Taxmann 114), cited in 63 of the 636 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(2)

Vaijayantabai Baburao Patil v. Shantaram Baburao Patil
122 Taxmann 114 · 2002 · Supreme Court
63
citing judgments
Perumon Bhagvathy Devaswom, Perinadu Village v. Bhargavi Amma (Dead) by LRs
8 SCC 321 · 2008 · Reported
31
citing judgments

The phrase 'sufficient cause for not making the application within the period of limitation' is to be understood and applied liberally. The burden of proving 'sufficient cause' rests on the appellant.

Surinder Kumar Boveja v. CWT
287 ITR 52 · 2006 · High Court
20
citing judgments

The court cannot condone prolonged delays in filing appeals if the assessee has not demonstrated due diligence. Delay in filing appeals, particularly those related to penalties under sections 272A(1)(d) and 270A, cannot be routinely excused.

Ornate Traders (P.) Ltd. v. ITO
312 ITR 193 · 2008 · High Court
17
citing judgments

The expression 'sufficient cause' for condoning delay in filing an appeal is to be judged with reference to reasonableness and the conduct expected of a litigant acting with ordinary prudence, falling within the realm of normal human conduct.

Collector, Land Acquisition v. Mst. Kauji
66 STC 228 · 1987 · Supreme Court
16
citing judgments

Courts should adopt a liberal approach when considering applications for condonation of delay in filing appeals. Refusing to condone delay can lead to a meritorious case being dismissed on technical grounds, thereby defeating the cause of justice.

EBR v. UOI
89 Taxmann.com 194 · 2018 · High Court
11
citing judgments

The High Court condones delay in filing an appeal when substantial justice is preferred over technical considerations, and there is no presumption of intentional delay by the litigant.

Rarefield Engineers (P.) Ltd. v. Assistant Commissioner of 13. Income-tax
156 Taxmann.com 643 · 2023 · High Court
7
citing judgments
Rajendrakumar Maneklal Shah (HUF) v. CIT
213 ITR 715 · 1995 · Reported
5
citing judgments
Rekha Krishnaraj v. ITO
85 Taxmann.com 256 · 2017 · Supreme Court
5
citing judgments
Improvement Trust v. Ujagar Singh
45 DTR 377 · 2010 · High Court
4
citing judgments

Judgments on Section 249(2)

M/S. Shir Janani Homes Pvt. Ltd., Pondicherry vs. DCIT-CPC-TDS, Ghaziabad

The appeal stands dismissed

ITA 628/CHNY/2021[2014-15-4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M/S Shri Jajani Homes, Coimbatore vs. DCIT-CPC(TDS), Ghaziabad

The appeal stands dismissed

ITA 627/CHNY/2021[2013-14-4TD QTR.)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M/S. Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 626/CHNY/2021[2013-14(III QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M/S Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, Coc-TDS, Ghaziabad

The appeal stands dismissed

ITA 625/CHNY/2021[2013-2014-II QTR.-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M/S. Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 624/CHNY/2021[2013-14-1ST QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M//S Shri Janani Homes Pvt. Ltd, Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 623/CHNY/2021[2013-14-(4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M/S Shri Janani Homes Pvt Ltd, Pondicheyya vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 622/CHNY/2021[2013-14 )3RDQTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M/S Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 621/CHNY/2021[2013-14(II Qtr.-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

M/S Shri Janai Homes Pvt. Ltd, Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 620/CHNY/2021[2013-14(1 QTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

AO (SC), Avvnl, Sikar vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, appeals of the assessee are allowed for statistical purposes

ITA 1349/JPR/2018[2013-14 , 24Q]Status: DisposedITAT Jaipur14 Feb 2022
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 1Section 200ASection 234Section 234ESection 250

Varun Kamalchand Jain, Ahmedabad vs. The ITO, Ward-5(3)(5), Ahmedabad

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

ITA 1204/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad10 Jan 2022AY 2011-12

Bench: Shri Rajpal Yadav & Smt. Annapurna Gupta

For Appellant: Shri Himanshu Gandhi, ARFor Respondent: Shri S. S. Shukla, Sr. DR
Section 144Section 249(2)Section 250(6)

M/S Spectrum Chemicals Pvt Ltd., Indore vs. ITO 2(3)(2), Mumbai

In the result, appeals are allowed for statistical purposes

ITA 451/MUM/2020[2006-07]Status: DisposedITAT Mumbai22 Oct 2021AY 2006-07

Bench: Shri Pramod Kumar, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2006-07 Assessment Year: 2007-08 & Assessment Year: 2012-13

For Appellant: NoneFor Respondent: Shri Ravindra Singh (CIT DR)
Section 139(1)Section 143(3)Section 147Section 249(2)Section 271(1)(c)

Shri Manish Raichand Shah, Ahmedabad vs. The DCIT, Circle-6, Ahmedabad

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

ITA 295/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad10 Dec 2020AY 2011-12

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

For Appellant: Shri P. F. Jain, A.RFor Respondent: Shri L.P. Jain, Sr. D.R
Section 249(2)Section 40Section 68

Ramaswamy Janakiraman, Chennai vs. ACIT, Ncc -22 (1), Chennai

In the result appeal filed by assessee in ITA no

ITA 1771/CHNY/2019[2007-08]Status: DisposedITAT Chennai30 Sept 2020AY 2007-08

Bench: Shri V. Durga Rao & Shri Ramit Kocharिनधा"रण वष" /Assessment Year: 2007-08 Heard Through Video Conferencing V. M/S.Ramaswamy Janakiraman The Assistant Commissioner C 39173, Dlf Garden City, Of Income-Tax, , Thazhambur, Non Corporate Circle-22(1), Chennai-600 130. Tambaram, Chennai-600045 [Pan: Adqpj3567N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T.N.Seetharaman, Adv. ""यथ" क" ओर से /Respondent By : Ms. R. Anitha, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.09.2020 घोषणा क" तारीख /Date Of Pronouncement : 30.09.2020 आदेश / O R D E R

For Respondent: Ms. R. Anitha, JCIT
Section 143(1)

M/S Kalindi Place, Bhopsl vs. ACIT CPC, Banglore

ITA 701/IND/2018[11-12]Status: DisposedITAT Indore25 Aug 2020

Bench: Shri Kul Bharatassessment Year: 2011-12

Section 143(1)Section 154Section 249(2)

Mr. Santosh Agarwal, Noida vs. ITO, New Delhi

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

ITA 2099/DEL/2017[2010-11]Status: DisposedITAT Delhi24 Feb 2020AY 2010-11

Bench: Sh. Kuldip Singhdr. B. R. R. Kumarita No. 2099/Del/2017 : Asstt. Year : 2010-11 Santosh Agarwal, Vs Income Tax Officer, E-20, Sector-6, Ward-49(1), Noida-201301, Uttar Pradesh New Delhi (Appellant) (Respondent) Pan No. Aevpa2903B Assessee By : Sh. Sanjeev Goel, Ca Revenue By : Sh. Saras Kumar, Sr. Dr Date Of Hearing: 22.01.2020 Date Of Pronouncement: 24.02.2020

For Appellant: Sh. Sanjeev Goel, CAFor Respondent: Sh. Saras Kumar, Sr. DR
Section 144Section 249(2)

Mohan Bhawnani, Indore vs. ITO (International Taxation & Transfer Pricing), Bhopal

In the result appeals of the assessee for Assessment Year

ITA 80/IND/2019[2014-15]Status: DisposedITAT Indore20 Feb 2020AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 154Section 234ASection 234BSection 271(1)Section 69

Mohan Bhawnani, Indore vs. ITO (International Taxation & Transfer Pricing), Bhopal

In the result appeals of the assessee for Assessment Year

ITA 79/IND/2019[2014-15]Status: DisposedITAT Indore20 Feb 2020AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 154Section 234ASection 234BSection 271(1)Section 69

Mohan Bhawnani, Indore vs. ITO (International Taxation & Transfer Pricing), Bhopal

In the result appeals of the assessee for Assessment Year

ITA 78/IND/2019[2014-15]Status: DisposedITAT Indore20 Feb 2020AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 154Section 234ASection 234BSection 271(1)Section 69

Ganesh International, Mumbai vs. A.C.I.T. 17(1), Mumbai

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

ITA 668/MUM/2019[2008-09]Status: DisposedITAT Mumbai12 Feb 2020AY 2008-09

Bench: Shri Saktijit Dey & Shri G. Manjunathaganesh International Vs. Acit-17(1) 205-207, Room No.117 Yogeshwar Building,135/139 Aaykar Bhawan Kazi Sayed Street M.K.Road Masjid Mumbai-400 020 Mumbai-400 003 Pan/Gir No.Aahfg0841Q Appellant) .. Respondent)

Section 249(1)Section 249(2)