Section 250(4) of the Income Tax Act

The decision most relied on for Section 250(4) is Commissioner of Income Tax Madras v. Chenniyappa Mudiliar (1 SCC 591), cited in 225 of the 443 judgments on BharatTax that turn on this section.

Leading authorities on Section 250(4)

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal
171 Taxmann.com 696 · 2025 · High Court
200
citing judgments
Commissioner of Central Excise v. Johnson & Johnson Ltd.
251 ITR 323 · 2001 · Supreme Court
46
citing judgments

The transformation of bulk powder into regulated, consumable capsules constitutes manufacturing under the definition provided in various statutes, qualifying for associated tax benefits and deductions.

JT 2001(2) SC 642 and in BANK OF INDIA v. KETHAN PAREKH
8 SCC 148 · 2012 · Reported
45
citing judgments

Appellate courts, including the Income Tax Appellate Tribunal, admit additional evidence only under exceptional circumstances as specified in procedural rules, not as a matter of right. Concurrent findings of fact by lower authorities are generally upheld unless demonstrated to be perverse.

CIT v. Hewlett Packard India
314 ITR 55 · 2009 · High Court
37
citing judgments

A provision for gratuity made on an actuarial basis is a revenue expenditure and not an unascertained liability, therefore, it cannot be added back to book profits under Section 115JB.

B.L.Choudhury v. CIT
112 ITD 293 · 2008 · ITAT
24
citing judgments
Tarsem Singla v. DCIT
385 ITR 138 · 2016 · High Court
19
citing judgments
TR 222 (P&H) (b) Namasivayam Chettiar (S.N.) Vs. CIT (1960) 38 ITR 579 (SC) (c) Abdul Razak v. CIT
112 ITR 512 · 1978 · High Court
17
citing judgments
International Tractors Ltd. v. DCIT
435 ITR 85 · 2021 · High Court
16
citing judgments
CIT v. Smt. Brinda Kumari
253 ITR 343 · 2002 · High Court
13
citing judgments

Judgments on Section 250(4)

AJAY AGRAWAL,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RAIPUR

Appeal of the assessee is allowed

ITA 710/RPR/2025[2022-2023]Status: DisposedITAT Raipur10 Apr 2026AY 2022-2023

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.710/Rpr/2025 "नधा"रण वष" / Assessment Year : 2022-23 Ajay Agrawal H-2, 1St Floor, Ekatma Parisar, Raipur, Raipur H.O (C.G.)-492 001 Pan: Afepa1940E

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 145(3)Section 250(4)

SEWA SAHAKARI SAMITI MARYADIT UPARWAH,RAJNANDGAON vs. INCOME TAX OFFICER-1, RAJNANDGAON, RAJNANDGAON

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

ITA 236/RPR/2026[2020-21]Status: DisposedITAT Raipur09 Apr 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.236/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Sewa Sahakari Samiti Maryadit Uparwah, Rajnandgaon-491 445 (C.G.) Pan: Aafas6023D

For Appellant: None (Petition filed)For Respondent: Shri Ram Tiwari, CIT-DR
Section 249(3)Section 250(4)

URJA PROPERTIES PVT. LTD., JAGDALPUR,JAGDALPUR vs. INCOME TAX OFFICE, JAGDALPUR, JAGDALPUR

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

ITA 232/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.232/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Urja Properties Private Limited Bms House, Motitalab Para, Jagdalpur (C.G.)-494 001 Pan: Aabcu6244N

For Appellant: Shri R.B Doshi, CAFor Respondent: None (Petition filed)
Section 250

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

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

ITA 230/RPR/2026[2017-18]Status: DisposedITAT Raipur09 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

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

ITA 229/RPR/2026[2016-17]Status: DisposedITAT Raipur09 Apr 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

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

ITA 228/RPR/2026[2015-16]Status: DisposedITAT Raipur09 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

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

ITA 227/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

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

ITA 226/RPR/2026[2013-14]Status: DisposedITAT Raipur09 Apr 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

OMPRAKASH GUPTA,PATEL PARA vs. INCOME TAX OFFICER, AMBIKAPUR, AMBIKAPUR

Appeal of the assessee is allowed for statistical purposes

ITA 193/RPR/2026[2022-23]Status: HeardITAT Raipur07 Apr 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.193/Rpr/2026 "नधा"रण वष" /Assessment Year : 2022-23 Omprakash Gupta Sitapur, Ambikapur (C.G.)-497 111 Pan: Bswpg4448M

For Appellant: Shri Ameya Agasti, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 698Section 69B

JASMEET SINGH BHASIN, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

Appeal of the assessee is allowed

ITA 75/RPR/2026[2023-24]Status: HeardITAT Raipur06 Apr 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.75/Rpr/2026 "नधा"रण वष" / Assessment Year : 2023-24 Jasmeet Singh Bhasin Kesar Tower, 1St Floor, Ring Road-2, Gondwara, Raipur (C.G.)-492 003 Pan: Agvpb5970F ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)Section 41(1)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR vs. SANJEEV KUMAR SHARMA, KORBA

Appeal of the Revenue is allowed for statistical purposes and cross objection of the assessee is dismissed

ITA 18/RPR/2026[2023-24]Status: DisposedITAT Raipur01 Apr 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.18/Rpr/2026 Co No.5/Rpr/2026 "नधा"रण वष" / Assessment Year : 2023-24 The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.)

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 194C(6)

NAVEEN CHAND,NANDINI NAGAR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI

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

ITA 215/RPR/2026[2013-14]Status: DisposedITAT Raipur30 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.215/Rpr/2026 "नधा"रण वष" /Assessment Year : 2013-14 Naveen Chand Ward No.13, Nandini Nagar, Tehsil: Dhamdha, Durg (C.G.)-490 036 Pan: Akapc5152F

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

BASANT KUMAR MISHRA, KORBA,KORBA vs. DCIT, CIRCLE-1(1), BILASPUR, BILASPUR

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

ITA 72/RPR/2026[2018-19]Status: HeardITAT Raipur19 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.71 & 72/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19 Basant Kumar Mishra Mig-1-57, Svbp Nagar, Jamnipali, Korba (C.G.)-495 450 Pan: Aktpm2030M

For Appellant: Shri Yash Dhariwal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

BASANT KUMAR MISHARA, KORBA,KORBA vs. DCIT, CIRCLE-1(1), BILASPUR, BILAPSUR

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

ITA 71/RPR/2026[2018-19]Status: HeardITAT Raipur19 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.71 & 72/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19 Basant Kumar Mishra Mig-1-57, Svbp Nagar, Jamnipali, Korba (C.G.)-495 450 Pan: Aktpm2030M

For Appellant: Shri Yash Dhariwal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

M/S SHREE ASSOCIATES, RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

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

ITA 124/RPR/2026[2013-14]Status: HeardITAT Raipur19 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.124/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Shree Associates Ward No.14, Kotra Road, Raigarh-496 001 (C.G.) Pan: Abtfs9583J

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)

PRAKASH KUMAR CHAWLA,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) BILASPUR, BILASPUR

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

ITA 123/RPR/2026[2020-21]Status: HeardITAT Raipur19 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं./Ita No.123/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Prakash Kumar Chawla Telipara, Bilaspur-495 001 (C.G.) Pan: Aappc2370L

For Appellant: None (petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

J.R.P. BUILDERS & DEVELOPERS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER (TDS), RAIPUR, RAIPUR

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

ITA 252/RPR/2023[2018-19]Status: DisposedITAT Raipur19 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.252/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 J.R.P Builders & Developers Quarter No.4, Road No.1, Sector-01, Professor Colony, Raipur-492 001 Pan: Aanfj6828Q

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

REKHA CHANDRAKAR, DHAMTARI,DHAMTARI vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

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

ITA 187/RPR/2026[2023-24]Status: DisposedITAT Raipur18 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.187/Rpr/2026 "नधा"रण वष" /Assessment Year : 2023-24 Smt. Rekha Chandrakar C/O. Jyoti Enterprises, Megha Road, Kurud-493 663 Dhamtari (C.G) Pan: Auypc9672Q

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)

TIRATH SINGH PRITHPAL SINGH, BASTAR,BASTAR vs. INCOME TAX OFFICER, WARD KANKER, KANKER

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

ITA 184/RPR/2026[2017-18]Status: DisposedITAT Raipur18 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.184/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Tirath Singh Prithpal Singh Raipur Road, Kondagaon, Bastar-494 226 Pan: Aabft4954F

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

M/S CHANDRAHASNI ISPAT PVT. LTD., RAIGARH,RAIGARH vs. ACIT-CIRCLE 1(1), BILASPUR, BILASPUR

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

ITA 700/RPR/2025[2016-17]Status: DisposedITAT Raipur18 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.700/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 M/S. Chandrahasni Ispat Private Limited Village-Gerwani, Sarapali Road, Raigarh (C.G.)-496 001 Pan: Aaccc9257G

For Appellant: None (Petition filed)For Respondent: Shri Raghunath, CIT-DR
Section 250(4)

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