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

28 judgments on BharatTax turn on Section 251(1)(h).

Judgments on Section 251(1)(h)

TARASING & SONS,MUMBAI vs. ITO WARD-33(1)(1), MUMBAI

Appeals of the assessee are allowed for statistical purposes, in terms of our aforesaid observations

ITA 6795/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Feb 2026AY 2016-17

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: NoneFor Respondent: Assessee by

Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 251(2)

MUMTAZ ALI MOHD,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

ITA 1260/HYD/2024[2014-15]Status: DisposedITAT Hyderabad09 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आ.अपी.सं /Ita No.1260/Hyd/2024 (िनधा"रण वष"/Assessment Year:2014-15) Mumtaz Ali Mohd, Vs. Income Tax Officer, Hyderabad. Ward-8(1), Pan: Abppm6593E Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By: Shri K. Vonoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 09/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 09/01/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 12/05/2023 For The Assessment Year (Ay) 2014-15. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri K. Vonoth Kannan

Section 147Section 148Section 148ASection 68

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

ITA 365/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Sri CR Hemanth Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 10Section 12ASection 12A(2)Section 142(1)Section 147Section 148Section 167BSection 194ASection 250(6)Section 65

RAVINDER REDDY SINGIDI,VIKARABAD vs. ITO., WARD-1, VIKARABAD

In the result, all the three appeals, i

ITA 1162/HYD/2025[2015-16]Status: DisposedITAT Hyderabad31 Oct 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 142(1)Section 147Section 148Section 250Section 69A

RAVINDER REDDY SINGIDI,VIKARABAD vs. ITO., WARD-1, VIKARABAD

In the result, all the three appeals, i

ITA 1161/HYD/2025[2014-15]Status: DisposedITAT Hyderabad31 Oct 2025AY 2014-15

Bench: making the additions to the appellant's income.

Section 142(1)Section 147Section 148Section 250Section 69A

SANT HARKEWAL SHIKSHAN SAMITI, AMBIKAPUR,SURGUJA vs. INCOME TAX OFFICER-1, AMBIKAPUR, AMBIKAPUR

Appeal stands allowed for statistical purposes

ITA 570/RPR/2025[2018-19]Status: DisposedITAT Raipur15 Oct 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.570/Rpr/2025 िनधा"रण वष" /Assessment Year: 2018-19 Sant Harkewal Shikshan Samiti, Namna Kala, Surguja, Ambikapur, Chhattisgarh, 497001 Pan: Aaias1529F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr.DR

Section 147rSection 250Section 250(6)Section 251(1)(a)

MANISH KUMAR JAIN, RAJNANDGOAN,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

ITA 518/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 282

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

ITA 517/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 282

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

ITA 516/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 282

DILIP TRIPATHI,AMBIKAPUR vs. INCOME TAX OFFICER, AMBIKAPUR

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

ITA 528/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.528/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Dilip Tripathi Ward No.10, Mahupara, Fundurdihari, Ambikapur, Surguja-497 001 Pan: Alupt7371C

For Appellant: Shri Ved Prakash Shukla, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 250(6)Section 251(1)(a)

M/S SHREE HANUMAN PULSES, RAIPUR,RAIPUR vs. ITO, WARD-2(2),RAIPUR, RAIPUR

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

ITA 460/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 460/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/S. Shree Hanuman Pulses 17A Industrial Area, Bhanpuri, Raipur-492 008 (C.G.) Pan: Abvfs8419D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 271B

SATISH KUMAR AGRAWAL, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

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

ITA 542/RPR/2024[2018-19]Status: DisposedITAT Raipur17 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshaliआयकर अपील सं./Ita No.542/Rpr/2024 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 249Section 250Section 250(6)Section 251(1)(a)

NANAK RAM TANWANI, RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

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

ITA 470/RPR/2025[2016-17]Status: HeardITAT Raipur10 Sept 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.470/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Nanak Ram Tanwani House No.707/708, Near White House, Basant Corner, Khusi Vihar, Awanti Vihar, Raipur-492 006 (C.G.) Pan: Ablpt6737F ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Ms. Manisha Kinnu, CIT-DR

Section 250Section 250(6)Section 251(1)(a)Section 251(2)

HEM LAL SAHU, RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

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

ITA 473/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.473/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Hem Lal Sahu Ram Nagar, Gali No.4, Shitla Para, Raipur (C.G.)-492 001 Pan: Egpps3559K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 147Section 148Section 249(3)Section 250Section 250(4)Section 250(6)Section 251(1)(a)Section 68

RAJENDRA KUMAR SAPRE, BILASPUR,BILASPUR vs. ITO-2(1), BILASPUR, BILASPUR

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

ITA 482/RPR/2025[2016-17]Status: DisposedITAT Raipur26 Aug 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.482/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Rajendra Kumar Sapre, Ward No.7, Shiwa Chowk, Post-Tifra, Bilaspur (C.G.) Pan: Cqips0419R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Birendra Kumar, Sr. DR

Section 249Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

MANGALAM DEVELOPERS,MUMBAI vs. INCOME TAX OFFICER-28(2)(2), NAVI MUMBAI

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

ITA 166/MUM/2025[2014-15]Status: DisposedITAT Mumbai20 Aug 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.166/Mum/2025 "नधा"रण वष" / Assessment Year :2014-15 Mangalam Developers Shop No.38, Plot No.17/18, Gautam Complex, Sector-11, Cbd Belapur, Navi Mumbai Pan : Aatfm2007L

For Appellant: NoneFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 250Section 251(1)(a)Section 251(2)Section 3Section 43C

SUSHMA SINGH,BAIKUNTHPUR vs. INCOME TAX OFFICER, MANENDRAGARH

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

ITA 388/RPR/2025[2013-14]Status: HeardITAT Raipur05 Aug 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.388/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Sushma Singh H No. 17/1, Baisagarpara, Baikunthpur, Koriya (C.G.)-497 335 Pan: Dyrps4354H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Mahendragarh ……""यथ" / Respondent

For Appellant: Shri Ved Prakash Shukla, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

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

KOLAN VANAJA,HYDERABAD vs. ITO, WARD-15(1), HYDERABAD

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 297/HYD/2025[2015-16]Status: DisposedITAT Hyderabad18 Jul 2025AY 2015-16

Bench: Us:

For Appellant: Smt. S. Sandhya, AdvocateFor Respondent: Shri Gurpreet Singh, Sr.DR

Section 147Section 148Section 148ASection 69A

VENKATARATNAM TIRIMINCHI,NELLORE vs. ITO., WARD-1, NELLORE

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 434/HYD/2025[2019-20]Status: DisposedITAT Hyderabad02 Jun 2025AY 2019-20

Bench: Us :

For Appellant: Shri S. Prasad Rao, C.AFor Respondent: Ms. Vishnu Priya, Sr.D.R

Section 147

M/S GULZAR-MOKSH(JV), JAGDALPUR,BASTAR vs. INCOME TAX OFFICER, JAGDALPUR, BASTAR

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

ITA 166/RPR/2025[2017-18]Status: DisposedITAT Raipur08 May 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.166/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Gulzar-Moksh (Jv) Gulzar Niwas, Geedam Road, Jagdalpur (C.G)-494 001 Pan: Aanfg4916A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Jagdalpur (C.G) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250(4)Section 251(1)(a)Section 251(2)Section 5

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