Section 250(2) of the Income Tax Act

Income-tax Act, 2025: s.359

Section 250(2) 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(2) is ITO v. Neelkanth CIT (239 ITR 77), cited in 24 of the 40 judgments on BharatTax that turn on this section.

Leading authorities on Section 250(2)

ITO v. Neelkanth CIT
239 ITR 77 · 1999 · High Court
24
citing judgments

When the nature and source of a sum of money received by an assessee cannot be explained satisfactorily, the revenue can treat it as the assessee's income. Merely providing the identity of the creditor is insufficient if their creditworthiness is not proven.

Judgments on Section 250(2)

Ami Deepak Shah, Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, all the six appeals filed by the assessee are allowed as indicated above for statistical purposes

ITA 2655/MUM/2023[2014-15]Status: DisposedITAT Mumbai20 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Manoj Kumar Sinha, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

Ami Deepak Shah, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

In the result, all the six appeals filed by the assessee are allowed as indicated above for statistical purposes

ITA 2632/MUM/2023[2009-2010]Status: DisposedITAT Mumbai20 Nov 2023AY 2009-2010

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Manoj Kumar Sinha, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

Ami Deepak Shah, Mumbai vs. National Faceless Appeal, Delhi

In the result, all the six appeals filed by the assessee are allowed as indicated above for statistical purposes

ITA 2630/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Manoj Kumar Sinha, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

Ami Deepak Shah, Mumbai vs. National Faceless Appeal, Delhi

In the result, all the six appeals filed by the assessee are allowed as indicated above for statistical purposes

ITA 2629/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Manoj Kumar Sinha, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

Ami Deepak Shah, Mumbai vs. National Faceless Appeal, Delhi

In the result, all the six appeals filed by the assessee are allowed as indicated above for statistical purposes

ITA 2627/MUM/2023[2012-13]Status: DisposedITAT Mumbai20 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Manoj Kumar Sinha, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

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)

Pingash Home Appliances Private Limited, Faridabad vs. ITO Ward-2(1), Faridabad

In the result, appeal of the assessee is allowed

ITA 106/DEL/2021[2016-17]Status: DisposedITAT Delhi07 Jul 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Shri Rajiv Saxena and Shyam Sunder, AdvsFor Respondent: Shri Ram Dhan Meena, Sr. DR
Section 143(2)Section 143(3)Section 250(2)Section 251(1)Section 271Section 56Section 56(2)Section 68

Dy. Commissioner of Income Tax, Circle - 01, Varanasi vs. M/S Ratandeep Gold & Diamond Pvt. Ltd., Chandauli

ITA 136/VNS/2020[2017-2018]Status: DisposedITAT Varanasi03 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

For Appellant: Shri Shishir Bajpai, CAFor Respondent: Shri Amalendu Nath Mishra, CIT DR
Section 143(3)Section 69A

Lokhandwala Foundation, Mumbai vs. ITO (Exemption) Circle-1, Mumbai

Accordingly, appeal filed by the assessee is allowed

ITA 1702/MUM/2020[2016-17]Status: DisposedITAT Mumbai23 Dec 2021AY 2016-17

Bench: Ms. Suchitra Kamble (Jm) & Shri Prashant Maharishi (Am)

Section 11Section 12ASection 143(1)Section 143(2)Section 143(3)Section 154

Ashu Tyagi, Ghaziabad vs. ITO Ward - 1(1), Ghaziabad

Appeal are dismissed

ITA 9511/DEL/2019[2011-12]Status: DisposedITAT Delhi08 Dec 2021AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Ashu Tyagi Vs Ito C/O. Sanjeev Anand & Associates 77, Ward-1 (1) Navyug Market, Ghaziabad Ghaziabad, Uttar Pradesh Uttar Pradesh Ahqpt9609R Appellant Respondent Appellant By Shri Sanjeev Agarwal, Ca Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 08.12.2021 Date Of Pronouncement 08.12.2021

Section 147Section 250(2)Section 69

Basheer Saleem Ahamed, Chennai vs. ITO Non Corporate Ward 8(1), Chennai

In the result, the appeal of assessee in I

ITA 1499/CHNY/2019[2015-16]Status: DisposedITAT Chennai08 Nov 2019AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri S.Jayaraman

For Respondent: Mr.P.Muthushankar,J. C.I.T, D.R
Section 143(2)Section 250(2)Section 271(1)(b)

Shri Hemant Manubhai Patel, Vadodara vs. The DCIT, Internatioal Taxation, Baroda

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

ITA 2372/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2012-13
For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Smt. Smiti Samant, Sr.DR
Section 250(2)

Shri Hemant Manubhai Patel, Vadodara vs. The DCIT, Internatioal Taxation, Baroda

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

ITA 2371/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2009-10
For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Smt. Smiti Samant, Sr.DR
Section 250(2)

DCIT, Circle - 10, Kolkata vs. Albert David Limited, Kolkata

In the result, the appeal of revenue in ITA No

ITA 893/KOL/2011[2008-09]Status: DisposedITAT Kolkata21 Aug 2018AY 2008-09

Bench: Shri M.Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm I.T.A No. 893/Kol/2011 A.Y 2008-09

For Appellant: Md. Usman, CIT, ld.DRFor Respondent: S/Shri R.N. Bajoria, Sr. Counsel &
Section 250Section 250(2)

M/S Inland Merchandise Pvt. Ltd., Kolkata vs. ITO, Ward-9(3), Kolkata

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

ITA 139/KOL/2017[2009-2010]Status: DisposedITAT Kolkata27 Apr 2018AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi"व"वध आवेदन (Misc. Application) M.A. No.36/Kol/2018 (Arising Out Ita No.139/Kol/2017) "नधा"रण वष" / Assessment Year:2009-10 M/S Inland Merchandise Income Tax Officer बनाम Pvt. Ltd.5, Hari Sarkar Ward-9(3) Aayaka V/S. Lane, Kolkata-007 Bhawan, P-7, [Pan No.Aabci 9882 N] Chowringhee Square ,Kolkata-69 (Original Appellant) (Original Respondent) (Applicant) .. (Respondent) Assessment Year:2009-10 M/S Inland Merchandise Income Tax Officer, बनाम Pvt. Ltd., 5, Hari Sarkar Ward-9(3), Aayakar / V/S. Lane, Kolkata-700 007 Bhawan, P-7, [Pan No.Aabci 9882 N] Chowringhee Square, Kolkata-69 .. अपीलाथ" /Appellant !यथ" /Respondent

Section 143(2)Section 263Section 68

Kks Share Brokers Ltd., Kolkata vs. ITO, WD-4(4), Kolkata

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

ITA 1177/KOL/2016[2012-2013]Status: DisposedITAT Kolkata25 Apr 2018AY 2012-2013

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13

Section 143(3)Section 14ASection 234ASection 250(2)Section 68

M/S Shiv Ganga Distributors Pvt. Limited, Kolkata vs. JCIT- Range -1, Kolkata

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

ITA 1544/KOL/2016[2011-12]Status: DisposedITAT Kolkata28 Mar 2018AY 2011-12

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2011-12 M/S Shiv Ganga V/S. Jcit, Range-1, Distributors Pvt. Ltd., 209, Aayakar Bhawan, P-7, A.J.C. Bose Road, Chowringhee Square, Romno.18B, 1St Floor, Kolkata-69 Karnani Estate, Kolkata-17 [Pan No.Aakfa 3492 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somdutta Samaddar, Advocate अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 06-02-2018 सुनवाई क" तार"ख/Date Of Hearing 28-03-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals)-1, Kolkata For The Assessment Year 2011-12 In The Matter Of Order Passed U/S 143(3) Dated 14.06.2016 Shri Somdutta Samaddar, Ld. Advocate Appeared On Behalf Of Assessee & Shri Arindam Bhattacherjeee, Ld. Departmental Representative Appeared On Behalf Of Revenue. 2. At The Outset, It Was Observed That Ld. Cit(A) Has Passed Ex Parte Order On The Ground That Assessee Failed To Appear On The Dates Of Hearing I.E. 20.5.2016 & 13.6.2016 & Conceded That The Assessee Is Not Interested In Pursuing Its Appeal. 3. At The Outset It Is Seen That The Order Of Ld.Cit(A) Is Ex Parte Order & Nothing Is Decided On Merits, Even Though It Is Ex Parte. Can The Ld. Cit(A) Pass An Ex Parte Order Without Speaking On Merits? We Are Of The View That

Section 143(3)Section 250(2)

DCIT, Cir-3(1), Kolkata vs. M/S R. P. Techvision India Ltd., Kolkata

Appeal is allowed for statistical purpose

ITA 1235/KOL/2015[2011-2012]Status: DisposedITAT Kolkata22 Sept 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 143(3)Section 250(2)Section 28

DCIT, Cir-3(1), Kolkata vs. M/S R. P. Techvision India Ltd., Kolkata

Appeal is allowed for statistical purpose

ITA 1234/KOL/2015[2010-2011]Status: DisposedITAT Kolkata22 Sept 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 143(3)Section 250(2)Section 28

M/S. New Engg Centre, Mumbai vs. Income Tax Officer-21(3)(4), Mumbai

In the result, all the appeals filed by the assessee are allowed for

ITA 1639/MUM/2008[2000-2001]Status: DisposedITAT Mumbai30 May 2017AY 2000-2001

Bench: Shri P K Bansal, Vp & Shri Pawan Singh, Jm

For Appellant: Shri Prakash PanditFor Respondent: Shri V K Agarwal
Section 250(2)Section 271B