Section 251(1)(b) of the Income Tax Act

The decision most relied on for Section 251(1)(b) is CIT v. Premkumar Arjundas Luthra (HUF) (297 CTR 614), cited in 654 of the 173 judgments on BharatTax that turn on this section.

Leading authorities on Section 251(1)(b)

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
654
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

All Angels Educational Society v. Chief CIT, Chennai-III
72 Taxmann.com 251 · 2016 · High Court
10
citing judgments
Prasad Borah v. ITAT
294 ITR 401 · 2007 · High Court
7
citing judgments

Judgments on Section 251(1)(b)

TELEPLEX CONSTRUCTION CO.,DELHI vs. DCIT CIR 58.1, DELHI

In the result, the appeal of assessee is allowed

ITA 5478/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Apr 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarteleplex Construction Co., Dcit, B-842, Mig Flats, East Of Loni Cir 58.1, Road, Delhi-110093. Vs. Delhi. Pan-Aaaft5223G (Appellant) (Respondent) Assessee By Shri V. K. Sabharwal, Adv. Shri Rajiv Kumar, Adv. Shri Sanjeev Saxena, Ca Department By Ms. Monika Singh, Cit-Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 08.04.2026 O R D E R Per Vimal Kumar, Jm: The Appeal Filed By The Assessee Is Against Order Dated 08.07.2024 Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’] Passed U/S 250 Of The Income Tax Act, 1961, [Hereinafter Referred To As ‘The Act’] Arising Out Of Assessment Order Dated 28.02.2024 Of Ld. Assessing Officer/ Assessment Unit [Hereinafter Referred As ‘The Ao’] Under Section 143(3) R.W.S 144B Of The Act For Assessment Year 2022-23. 2. Brief Facts Of The Case Are That The Assesse Filed Return Of Income On 02.10.2022 Declaring Total Income Of Rs.74,23,580/-. The Case Of Assessee Was Selected Through Cass. The Assessee Had Shown High Liabilities As Compare To Low Income/Receipts Teleplex Construction Co. Vs. Dcit

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 250Section 251(2)Section 270ASection 68Section 69C

UMESH KUMAR PANDEY, DURG,DURG vs. INCOME TAX OFFICER, WARD 2(1), BHILAI, BHILAI

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

ITA 42/RPR/2026[2021-22]Status: HeardITAT Raipur02 Apr 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 42/Rpr/2026 (िनधा"रण वष" Assessment Year: 2021-22)

For Appellant: Shri Darshana Bhaiya, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(1)(a)Section 250

PIYUSH VINOD SHAH,MUMBAI vs. ITO WD-42(1)(4), MUMBAI

In the result, the appeal filed by the assesse stands allowed for statistical purposes

ITA 5470/MUM/2025[2018-19]Status: DisposedITAT Mumbai01 Apr 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Jagadishpiyush Vinod Shah Vs. Income Tax Officer, C 304, Agrawal Residency, Ward 42(1)(4) Shankar Lane, Kandivali Room No. 733, Kautilya West Mumbai - 400067 Bhavan, C-41 To C-43, G Block, Bkc, Bandra (East) Mumbai - 400051 Pan/Gir No. Akjps6868F (Applicant) (Respondent) Assessee By Shri Tanzil Padvekar, Adv Revenue By Shri Virabhadra Mahajan, (Sr. Dr.) Date Of Hearing 04.03.2026 Date Of Pronouncement 01.04.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 07.05.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2018-19. The Following Grounds Are Reproduced Below: “1. On The Facts & In Law, The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Dismissing The Appeal Filed By The Appellant For Non-Prosecution, Without

Section 250Section 251(1)(a)Section 251(2)Section 50C

RANJANA DEVI,MAUR MANDI vs. INCOME TAX OFFICER WARD-1(1), BATHINDA

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

ITA 410/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Mar 2026AY 2017-18

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 410/Asr/2025 Assessment Year: 2017-18 Ranjana Devi, C/O Jishu Trading Vs. Ito, Ward-1(1), Co. Maur Mandi, Punjab. Bathinda. [Pan:-Alzpd4607L] (Appellant) (Respondent) None. Appellant By Respondent By Sh. Charan Dass, Sr. Dr.

Section 133(6)Section 142(1)Section 143(3)Section 250Section 263Section 69A

PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

ITA 687/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

PAWAN KUMAR CHANDRAKAR, DHAMTARI,DHAMTARI vs. ITO, WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

ITA 686/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

PAWAN KUMAR CHANDRAKAR, DHAMTARI, DHAMTARI vs. ITO,WARD-DHAMTARI, DHAMTARI

Appeals of the assessee are allowed for statistical purposes as above

ITA 685/RPR/2025[2015-16]Status: DisposedITAT Raipur12 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 685, 686 & 687/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16) Pawan Kumar Chandrakar, Vs Income Tax Officer, Ward Dhamtari, Gandhi Chowk, Kurud, Shankardan Road, Village:Haraftarai, Dhamtari-493663, Chhattisgarh. Dhamtari-493773, Chhattisgarh. Pan: Aqdpc2033J (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Veekas S Sharma, Ca राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 05/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Veekas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 148ASection 151ASection 2(14)(iii)Section 250

M/S VIVEK CONSTRUCITON,BALCO NAGAR vs. ACIT CIRCLE 1(1), BILASPUR

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

ITA 67/RPR/2026[2023-24]Status: DisposedITAT Raipur06 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

VIVEK CONSTRUCTION,BALCO KORBA vs. ACIT CIRCLE 1(1), BILASPUR

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

ITA 66/RPR/2026[2021-22]Status: DisposedITAT Raipur06 Mar 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 66 & 67/Rpr/2026 (िनधा"रण वष" Assessment Years: 2021-22 & 2023-24) Vivek Construction, C-17, Vs Assistant Commissioner Of Income Housing Board Colony Balco Nagar, Tax, Circle-1(1), Ayakar Bhawan, Korba, Chhattisgarh, 495684. Vyapar Vihar, Bilaspur, Cg - 495001 Pan: Aaffv3390P (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed) राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed)For Respondent: Ms. Bharti Singh, CIT-DR
Section 143(3)Section 145Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 36(1)(iii)

V Y INSTITUTE OF MEDICAL SCIENCE PRIVATE LIMITED, RAIPUR,RAIPUR vs. ACIT-1(1), RAIPUR, RAIPUR

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

ITA 480/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

For Appellant: Shri Tanmay Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 68

SANJAY MITTAL, AMBIKAPUR,AMBIKAPUR vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

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

ITA 53/RPR/2026[2018-19]Status: DisposedITAT Raipur19 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 53/Rpr/2026 (िनधा"रण वष" Assessment Year: 2018-19) Sanjay Mittal, Hind Unitrade Pvt. Vs Assistant Commissioner Of Income Ltd., Old Bus Stand, Near Maya Tax, Central Circle, Bilaspur, Aaykar Lodge, Ambikapur (C.G.) 497001 Bhawan, Bilaspur (C.G.) 495001 Pan: Adtpm5911C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri R. B. Doshi, Ca राज" की ओर से / Revenue By : Ms. Bharti Singh, Cit-Dr. सुनवाई की तारीख / Date Of Hearing : 19/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against Order Dated 25.11.2025 Of The Commissioner Of Income Tax (Appeals), Raipur-3 [Cit(A)] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Ms. Bharti Singh, CIT-DR
Section 132Section 153ASection 250

UDAY VENTURE,RAIPUR vs. INCOME TAX OFFICER, WARD 1(1), RAIPUR, RAIPUR

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

ITA 824/RPR/2025[2017-18]Status: HeardITAT Raipur18 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.824/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Uday Venture Singhania Bhawan, Subhash Road, Telghani Naka, Raipur (C.G.) Pan: Aadfu7600D

For Appellant: None (petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 4/RPR/2026[2016-17]Status: DisposedITAT Raipur16 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 3/RPR/2026[2015-16]Status: DisposedITAT Raipur16 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

PARESH PRASHANT BHIDE,PUNE vs. WARD 12(1), PUNE, DGIT(INVESTIGATION)

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

ITA 3357/PUN/2025[2022-23]Status: DisposedITAT Pune16 Feb 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3357/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Paresh Prashant Bhide, V Ward-12(1), Pune. Flat No.206, Ij Wing, S Meghmalhar, Dsk Vishwa, Dhayari, Pune – 411041. Pan: Bwjpb6765M Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 12/12/2026 Date Of Pronouncement 16/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 14.10.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The I.T.Act, Dated 22.12.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. Incorrect Business Income:

Section 1Section 143Section 143(1)Section 144Section 250Section 250(4)Section 250(6)Section 251(1)(a)

NAVNATH PITAMBAR PAWAR,SOLAPUR vs. ITO WARD 2, PANDHARPUR

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

ITA 1286/PUN/2025[2015-16]Status: DisposedITAT Pune16 Feb 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3357/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Paresh Prashant Bhide, V Ward-12(1), Pune. Flat No.206, Ij Wing, S Meghmalhar, Dsk Vishwa, Dhayari, Pune – 411041. Pan: Bwjpb6765M Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 12/12/2026 Date Of Pronouncement 16/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 14.10.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The I.T.Act, Dated 22.12.2022. The Assessee Has Raised The Following Grounds Of Appeal : “1. Incorrect Business Income:

Section 1Section 143Section 143(1)Section 144Section 250Section 250(4)Section 250(6)Section 251(1)(a)

RAJESH KUMAR SINGHANIA HUF,RAIPUR vs. INCOME TAX OFFICER, WARD 1(1), RAIPUR, RAIPUR

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

ITA 848/RPR/2025[2018-19]Status: DisposedITAT Raipur11 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.848/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Rajesh Kumar Singhania Huf B-22/12, Sector-3, Udaya Society, Tatibandh, Raipur (C.G.) Pan: Aadhr1548F

For Appellant: Shri Praveen Goyal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(4)Section 250(6)

PRADEEP MADHUKAR THOMBARE,AURANGABAD vs. ITO WARD-1(5), AURANGABAD

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

ITA 3237/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2026AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3237/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Pradeep Madhukar Thombre, V The Income Tax Officer, 101, Padmini Niwas, Prashant S Ward-1(5), Aurangabad. Nagar, Ambajogai – 431517. Pan: Aappt7315L Appellant/ Assessee Respondent /Revenue Assessee By Shri Shubham N Rathi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026

Section 143(2)Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 250Section 69A

SMITA NARENDRA SONAWANE,NASHIK vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 3213/PUN/2025[2015-16]Status: DisposedITAT Pune11 Feb 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3213/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Smita Narendra Sonawane, V National Faceless Vadel, Malegaon, S Assessment Centre. Nashik – 423206 Pan: Ejtps9105Q Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026

Section 144Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250Section 250(4)Section 250(6)Section 251

RAJMAL JAIN, NARAYANPUR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

ITA 29/RPR/2026[2015-16]Status: DisposedITAT Raipur09 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Sulesh Koshal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)

Showing 1–20 of 173 · Page 1 of 9

...