Section 254(2A) of the Income Tax Act

Income-tax Act, 2025: s.363

Section 254(2A) falls under section 254 of the Income-tax Act, 1961, which corresponds to section 363 (Orders of Appellate Tribunal) of the Income-tax Act, 2025.

Read section 363 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

71 judgments on BharatTax turn on Section 254(2A).

Judgments on Section 254(2A)

Khasdar Sanskrutik Mahotsav Samiti, Nagpur vs. Income Tax Officer Ward-1, Exemp, Nagpur

In the result, stay application filed by the assessee is dismissed and that of appeal is allowed

ITA 286/NAG/2026[2019-2020]Status: DisposedITAT Nagpur14 Jul 2026AY 2019-2020

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roys.A.No. 05/Nag/2026 & Khasdar Sanskrutik Ito (Exemption), Ward-1, Mahotsav Samiti, Gf-3, Vs Nagpur. Gangotri Apartment, Rpts Road, Laxmi Nagar, Nagpur-440 022 Pan : Aadtk 3864 F Assessee Revenue Assessee By : Shri Manoj G. Moryani, Adv. Shri Rachit Thakar, Adv. Shri Sanjay Thakar, Adv. & Shri Bhavesh Moryani, Adv. Revenue By : Shri Surjit Kumar Saha, Sr.Dr Date Of Hearing : 18.06.2026 Date Of Pronouncement : 14.07.2026 O R D E R

For Appellant: Shri Manoj G. Moryani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 147Section 148Section 148ASection 151ASection 250Section 254Section 68

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 428/LKW/2020[2016-17]Status: DisposedITAT Lucknow30 Jun 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 427/LKW/2020[2015-16]Status: DisposedITAT Lucknow30 Jun 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 426/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Jun 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 425/LKW/2020[2013-14]Status: DisposedITAT Lucknow30 Jun 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwast Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 424/LKW/2020[2012-13]Status: DisposedITAT Lucknow30 Jun 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 423/LKW/2020[2011-12]Status: DisposedITAT Lucknow30 Jun 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 422/LKW/2020[2010-11]Status: DisposedITAT Lucknow30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

M/S Zeno Traders & Services Ltd., Kanpur vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 421/LKW/2020[2016-17]Status: DisposedITAT Lucknow30 Jun 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

M/S Zeno Traders & Services Ltd., Kanpur vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 420/LKW/2020[2015-16]Status: DisposedITAT Lucknow30 Jun 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

M/S Zeno Traders & Services Ltd., Kanpur vs. The DCIT, CC-1, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 419/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Jun 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

M/S Zeno Traders & Services Ltd., Kanpur vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical

ITA 418/LKW/2020[2013-14]Status: DisposedITAT Lucknow30 Jun 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

M/S Zeno Traders & Services Ltd., Kanpur vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 417/LKW/2020[2012-13]Status: DisposedITAT Lucknow30 Jun 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

M/S Zeno Traders & Services Ltd., Kanpur vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 416/LKW/2020[2011-12]Status: DisposedITAT Lucknow30 Jun 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

M/S Zeno Traders & Services Ltd., Kanpur vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 415/LKW/2020[2010-11]Status: DisposedITAT Lucknow30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 349/LKW/2020[2016-17]Status: DisposedITAT Lucknow30 Jun 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 348/LKW/2020[2015-16]Status: DisposedITAT Lucknow30 Jun 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 347/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Jun 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 346/LKW/2020[2013-14]Status: DisposedITAT Lucknow30 Jun 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Shri Shashwat Agarwal, New Delhi vs. The DCIT, CC-I, Kanpur

In the result, all the appeals are partly allowed for statistical purposes

ITA 345/LKW/2020[2012-13]Status: DisposedITAT Lucknow30 Jun 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria