Section 250(1) of the Income Tax Act

Income-tax Act, 2025: s.359

Section 250(1) falls under section 250 of the Income-tax Act, 1961, which corresponds to section 359 (Procedure in appeal) of the Income-tax Act, 2025.

Read section 359 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 250(1) is B.T. Patil& Sons Belgaum Construction P. Ltd. v. ACIT (126 TTJ 577), cited in 63 of the 37 judgments on BharatTax that turn on this section.

Leading authorities on Section 250(1)

B.T. Patil& Sons Belgaum Construction P. Ltd. v. ACIT
126 TTJ 577 · 2009 · ITAT
63
citing judgments

A Special Bench decision of the Income Tax Appellate Tribunal concerning Section 80IA deduction for infrastructure facility developers can be recalled if it fails to consider a binding jurisdictional High Court judgment.

CIT v. Steller Investment Ltd.
59 Taxmann 568 · 1991 · High Court
55
citing judgments
B.T. Patil & Sons, Belgaum Construction (P) Ltd. v. ACIT, Circle-2 Kolhapur
35 SOT 171 · 2010 · ITAT
18
citing judgments

A contractor executing irrigation projects on an EPC turnkey basis is not eligible for deduction under section 80IA(4), as they are not considered a developer of an infrastructure facility.

Biland Ram Hargan Dass v. CIT
171 ITR 390 · 1988 · High Court
12
citing judgments

A penalty under Section 271(1)(c) for concealment of income, arising from a scrutiny assessment under Section 143(3), is distinct from a demand of additional tax based on the processing of a return under Section 143(1)(a).

South India Club v. Income Tax Officer
163 Taxmann.com 479 · 2024 · Reported
11
citing judgments

An order passed under section 143(1) merges with a subsequent regular assessment under section 143(3), allowing arguments related to the section 143(1) order to be raised in appeal under section 143(3).

CTT v. Chettinad Lignite Transport Services (P) Limited
107 Taxmann.com 362 · 2019 · High Court
7
citing judgments
Yojaka Marine (P) Ltd. v. ACIT 2013 Tax Pub(DT) 0031
54 SOT 293 · ITAT
4
citing judgments
Khandelwal Rubber Products (P) Ltd. v. CIT
162 Taxmann.com 897 · 2024 · High Court
3
citing judgments

Judgments on Section 250(1)

Seema Jain, Hyderabad vs. ITO., Ward-8(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1112/HYD/2024[2017-18]Status: DisposedITAT Hyderabad30 Dec 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1112/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2017-18) Seema Jain Vs. Ito, Ward-8(1) Hyderabad Hyderabad [Pan : Afnpj4732N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Venkateswarlu, Ar रधजस् व द्वधरध/Revenue By:: Shri R.Kumaran, Dr सुिवधई की तधरीख/Date Of Hearing: 18/12/2024 घोर्णध की तधरीख/Date Of 30/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.08.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2017-18. 2. The Brief Facts Of The Case Are That The Assessee Is Carrying On The Business Of Trading In Jewellery & Also Job Work For Her Customers, Filed Her Return Of Income For The A.Y.2017-18 On 12.09.2017, Declaring Total Income Of Rs.13,09,720/- The Assessment Has Been Completed U/S 143(3) Of The Income Tax

For Appellant: Shri S.Venkateswarlu, ARFor Respondent: : Shri R.Kumaran, DR
Section 143(3)Section 154Section 250Section 40Section 69A

Prashant Jitendra Sarvaya, Mumbai vs. Asstt.Commissioner of Income Tax 30 (2), Mumbai

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

ITA 2376/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Jul 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Omkareshwar Chidara

Section 143(2)Section 143(3)Section 250Section 271Section 271(1)(c)

Rakesh Chopra Through Legal Heir Geeta Chopra, New Delhi vs. ITO Ward 43(6), New Delhi

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

ITA 320/DEL/2024[2012-13]Status: DisposedITAT Delhi02 Apr 2024AY 2012-13

Bench: Dr. B. R. R. Kumar

For Appellant: Sh. Rajiv Kumar Jain, CAFor Respondent: Sh. Om Parkash, Sr. DR
Section 144Section 148Section 250Section 250(1)

Bhalchandra Pandurang Dalvi, Mumbai vs. Income Tax Officer 28(1)(2), New Mumbai

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

ITA 3865/MUM/2023[AY 2009-10]Status: DisposedITAT Mumbai21 Feb 2024

Bench: Shri Aby T Varkey, Hon’Ble

Section 131Section 142(1)Section 143(3)Section 147Section 148Section 250(1)Section 69A

Bhalchandra P. Dalvi, Ghahtkopar, Mumbai vs. ITO, Ward 27 (1) (2), Vashi, Navi Mumbai

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

ITA 2549/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Feb 2024AY 2009-10

Bench: Shri Aby T Varkey, Hon’Ble

Section 131Section 142(1)Section 143(3)Section 147Section 148Section 250(1)Section 69A

M/S Ayyanad Service Co-Op Bank Ltd, Ernakulam vs. The ITO, Non Corp Ward 1(5), Kochi

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

ITA 279/COCH/2023[2011-12]Status: DisposedITAT Cochin31 Jan 2024AY 2011-12

Bench: Shri Sanjay Arora & Shri Manomohan Dasayyanad Service Co-Op. Bank Ltd. Income Tax Officer No. 2565, Vazhakkala Non-Corporate Ward - 1(5) Thrikkakara P.O. Vs. C.R. Building, I.S. Press Road Ernakulam 682021 Kochi - 682018 [Pan:Aacaa0824B] (Appellant) (Respondent)

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 144Section 147Section 148(1)Section 80P(1)

Thazhayil Nidhi Limited, Pathanamthitta vs. The ITO (TDS), Alappuzha

In the result, the assessee’s appeal is allowed for statistical purposes, and it’s stay application, dismissed

ITA 323/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Jan 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manohohan Dassa No. 65/Coch/2023 (Assessment Year: 2019-20) Thazhayil Nidhi Ltd. Income Tax Officer (Tds) Building No. 6/4 Alappuzha Thazhayil Building Vs. [Pan:Tvdto2397D] Elanthoor Pathanamthitta 689643 (Appellant) (Respondent)

For Appellant: Shri Abhijith Satheesh, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Vimlesh Kumar Sharma, Korba vs. Income Tax Officer, Ward-2(1), Bilaspur

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 215/RPR/2022[2017-18]Status: DisposedITAT Raipur20 Oct 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Vimlesh Kumar Sharma 1, Main Road, Opp. Prakash Petrol Pump, Bankimogra, Korba (C.G.)-495447 Pan : Anops4525M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 250(1)Section 282

Jaisalmer Central Co-Operative Bank Limited, Jaisalmer vs. ITO Ward-1, Barmer

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

ITA 89/JODH/2023[2015-16]Status: DisposedITAT Jodhpur31 Jul 2023AY 2015-16
Section 139(1)Section 143(2)Section 147Section 148Section 250(1)Section 271(1)(c)

Zhilmil Electronics Pvt. Ltd., Faridabad vs. ITO, Ward- 2(5), Faridabad

In the result, the appeal of the assessee is allowed

ITA 6172/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Dec 2022AY 2015-16

Bench: Dr. Brr Kumar & Shri Yogesh Kumar U.S.Asstt. Year: 2015-16

For Appellant: Shri Rajiv Saxena, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT
Section 143(3)Section 56(2)(viib)Section 68

Bajarang Kishan Vikas Seva Mandal, Surendranagar vs. The ITO, Ward-2 (Exemption), Ahmedabad

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

ITA 153/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2010-11

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri Mohit Palavi, ARFor Respondent: Ms. Sudhiksha Rani, Sr. DR
Section 144Section 147Section 234ASection 250(1)Section 271(1)(c)

Lemminkainen Construction (I) P Ltd, Chennai vs. ACIT Corporate Circle-4(1), Chennai

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

ITA 633/CHNY/2020[2010-11]Status: DisposedITAT Chennai04 Jul 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: NoneFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 250(1)

L.Arunachalam, Chennai vs. ITO Non Corporate Ward-15(1), Chennai

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

ITA 81/CHNY/2020[2011-12]Status: DisposedITAT Chennai10 Mar 2021AY 2011-12

Bench: Shri Duvvuru R.L. Reddy & Shri G. Manjunatha

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.Suresh Periasamy, JCIT
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 68

K.Hemalatha, Chennai vs. ACIT Non Corporate Crcle-13(1), Chennai

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

ITA 1940/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 Oct 2020AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 1940/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 K. Hemalatha, The Assistant Commissioner Of M/S. Sarath Fuel, 100 Feet Road, Vs. Income Tax, Velachery, Chennai 600 042. Non Corporate Circle 13(1), [Pan:Aayph0681C] Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R.S. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri Abani Kanta Nayak, Cit सुनवाई की तारीख/ Date Of Hearing : 13.10.2020 घोषणा की तारीख /Date Of Pronouncement : 20.10.2020 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 7, Chennai, Dated 30.03.2019 Relevant To The Assessment Year 2013-14. In The Grounds Of Appeal, Besides Challenging Various Disallowances Made In The Assessment Order, The Assessee Has Mainly Challenged The Ex-Parte Order Passed By The Ld. Cit(A) On The Ground That The Assessee Could Not E-File The Appeal.

For Appellant: Shri R.S. Balaji, AdvocateFor Respondent: Shri Abani Kanta Nayak, CIT
Section 143(1)Section 143(3)Section 154Section 250(1)

Shri Vijayakumar Nagarajan, Kanchipuram vs. ITO, Ncw - 21 (5), Chennai

In the result, the appeal filed by assessee in ITA No

ITA 2316/CHNY/2019[2016-17]Status: DisposedITAT Chennai26 Feb 2020AY 2016-17

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा'रण वष' /Assessment Year: 2016-17 V. Shri Vijayakumar Nagarajan, The Income Tax Officer, 1031, Appaswamy Greensville, Non-Corporate Ward-21(5), 189, Old Mahabaliopuram Road, Chennai. Sholinganallur, Kanchipuram-600 119, Tamil Nadu. [Pan: Adapn 3575 G] (अपीलाथ*/Appellant) (+,यथ*/Respondent)

For Appellant: Mr. A.R.V.Sreenivasan, JCITFor Respondent: 28.01.2020
Section 143(3)Section 56(2)Section 56(2)(vii)

Asstt 1(1)(1), Mumbai vs. Agrima Consultant International Ltd, Mumbai

In the result, both appeals filed by the Revenue are dismissed

ITA 3837/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jun 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri G. Manjunatha

Section 143(2)Section 154Section 250(1)Section 37Section 37(1)

M/S. Anuvarat Exports & Imports Private Limited, Kolkata vs. ITO, Ward - 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1656/KOL/2018[2014-15]Status: DisposedITAT Kolkata20 Nov 2018AY 2014-15

Bench: Shri P.M. Jagtap, Vice-(Kz)

Section 143(1)Section 154Section 250(1)