Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Paradip Port Authority v.Dy. CIT (2024)116 ITR 1 / [2025] 170 taxmann.com 713 (Cuttack)(Trib)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Granted registration and income is applied for designated purposes-Exercise of revisional jurisdiction is not valid. [S. 11, 12A, 12AA]

PPK Newsclick Studio P. Ltd. v. Dy. CIT (2024)116 ITR 505 (Delhi)(Trib)

S. 254(2A): Appellate Tribunal-Stay-Cash credits-Failure to prove genuineness of transaction-Rejection of stay application is justified. [S. 68, 133A, 254(1)]

Satish Bandapelly v. ITO (2024)116 ITR 77 (SN)(Hyd)(Trib)

S. 254(1) : Appellate Tribunal-Powers-Delay of 551 days in filing an appeal before CIT(A) is condoned-Directed to pay cost of Rs 1000 to each appeal to be paid to Prime Minister’s National Relief fund with in a period of 30 days form the date of the order. [S. 147 246A, 250(6), 271AAC(1), 271B 271F]

Pramila Keshav Dalvi v. ITO (2024)116 ITR 81 (SN)(Pune)(Trib)

S. 254(1) : Appellate Tribunal-Powers-Delay of two years in filing an appeal before CIT(A) is condoned-CIT(A) is directed to decide on merits. [S.45, 133(6), 148]

West Bengal State Co-Operative Agriculture And Rural Development Bank Ltd. v. ACIT (2024)116 ITR 610 (Kol)(Trib)

S. 254(1) : Appellate Tribunal-Powers-Rejection of claim in first round of litigation-The Tribunal cannot decide the claim-Power of review is not permitted. [S. 56, 80P]

Sri Sumeru Housing P. Ltd. v. Dy. CIT (2024)116 ITR 5 (SN) (Bang)(Trib)

S. 253 : Appellate Tribunal-Appeals-Delay of three days is condoned-Penalty concealment of income-Ex parte order of CIT(A) is set aside with the direction to decide on merits. [S. 253(5), 254(1), 250 271(1)(c), 274]

Krushi Sadhna Vividh Karyakari Sahakari Vikas Seva Sanstha Maryadit v. ITO (2024)116 ITR 38 (SN)(Pune)(Trib)

S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement-New source-Net profit-Assessing Officer has not applied his mind-Commissioner has no jurisdiction to consider and enhancement of income. [S. 80A(5), 80P, 143(3),246A]

Alpha Chemie Trade Agencies P. Ltd. v. CIT (Appeals) (2024)116 ITR 20 (SN)/ 168 taxmann.com 257 (Mum)(Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Dismissed the appeal without deciding the issue on merits-Matter remanded to the CIT(A) for fresh decision after allowing a reasonable opportunity of hearing. [S. 246A]

Balveer Singh v. ITO (2024)116 ITR 633 / [2025] 172 taxmann.com 82 (Jaipur)(Trib)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Capital gains-Non speaking order of four lines-Order of CIT(A) is set aside.[S. 45, 133(6) 147, 148, 246A]

Dy. CIT v. Nagin A. Vaghela (2024)116 ITR 25 (SN)(Ahd)(Trib)

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Return not filed-Failure to pay admitted taxes despite of several opportunities-Refusal to admit appeal by CIT(A) is affirmed.[S. 246A, 249(4)(b)]