Section 250 of the Income Tax Act, 1961 — ITAT Judgements
129 tribunal judgements dealing with Section 250 of the Income Tax Act, 1961. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
DCIT vs. Nature Pearls Private Limited
ITA No.7385/Del/2025Delhi Bench ‘E’: New Delhi25 Feb 2026AY 2022-23The appeal filed by the Revenue is against the order dated 04.09.2025 of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, passed under Section 250 of the Income Tax Act, 1961, arising out of the asse…
Read summaryRadha Madhav Community Education Trust vs. The Commissioner of Income Tax (Exemption), Delhi
ITA No.5500/Del/2025, ITA No.5501/Del/2025Delhi Bench ‘F’25 Feb 2026AY Not specifiedThe appellant filed applications for condonation of delay of 9 months in filing appeals against the orders of the Learned Commissioner of Income Tax (Exemptions) rejecting the application in Form 10AB for grant of registration under section…
Read summaryDCIT, Central Circle-28, Delhi. Vs. Nutshell Vyapaar Pvt. Ltd.
ITA No.5374/Del/2025Delhi Bench ‘E’: New Delhi25 Feb 2026AY 2020-21This appeal filed by the Revenue is against order dated 22.05.2025 of the Learned Commissioner of Income Tax (Appeals), New Delhi passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 31.03.2023 passed by the Depu…
Read summarySanjay Varshneya Vs DC/ ACIT
ITA Nos.- 7077 and 7078/Del/2025Delhi Bench19 Feb 2026AY 2017-18, 2018-19These two appeals by the Assessee are directed against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-3, Gurugram both dated 14.08.2025 arising out of the respective assessment orders dated 04.05.2022 and 08.03.2021 pas…
Read summaryPramod Kumar Karnwal v. ACIT-1
ITA No. 5991/DEL/2025Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2023-24The assessee filed his return for A.Y. 2023-24 declaring income of ₹ 60,75,990/- from running of a petrol pump as a dealer of IOCL. The case was selected for scrutiny during which the AO noted that the assessee had not declared contract inc…
Read summaryNational Highways Logistics Management Limited vs DCIT
ITA No.5604/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2005-06The assessee filed its return of income for AY 2005-06 on 31.10.2005 declaring total income of Rs. 61,18,970/-. The return was processed u/s 143(1) on 30.09.2006 at total income of Rs. 61,18,970/- and demand of Rs. 25,08,895/- was raised. O…
Read summaryPushpa vs Income Tax Officer, Ward-44(6), New Delhi
ITA No. 5599/Del/2025 & ITA No. 5600/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2018-19The assessee filed two appeals against the CIT(A)/NFAC, Delhi’s order refusing to condone the delay in filing of the lower appeals. The CIT(A)/NFAC had refused to condone the delay of 535 days (ITA No. 5599/Del/2025) and 398 days (ITA No. 5…
Read summaryShri Inder Singh and Others vs Income Tax Officer
ITA No.- 1551/Del/2025Delhi Bench16 Feb 2026AY 2021-22The assessee, a partnership firm engaged in providing storage and warehousing facilities, filed a return of income for the Assessment Year 2021-22 claiming a refund of Rs. 22,51,892/-. The return was processed under Section 143(1) granting …
Read summaryShweta Aggarwal vs. Income Tax Officer
ITA No.8455/Del/2025Delhi Bench ‘A’13 Feb 2026AY 2019-20The appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018/19/10463609 dated 13.10.2025 passed u/s 250 of the Income Tax Act,…
Read summaryKrishna Strategic Services Private Limited vs. ACIT
ITA No.6464/Del/2025Delhi Bench ‘A’13 Feb 2026AY 2017-18This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. CIT(A), Delhi-5/10216/2019-20 dated 13.08.2025 passed u/s 250 of the Income Tax…
Read summaryMax Square Ltd. vs ITO
ITA No.4100/Del/2025Delhi 'G' Bench13 Feb 2026AY 2021-22The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w…
Read summaryManoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
ITA No.5019/Del/2025Delhi Bench5 Feb 2026AY 2017-18The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
Read summaryShanti Niketan Education Society vs ITO WARD-1
ITA No. 5527/DEL/2025Delhi Bench ‘F’, New Delhi2 Feb 2026AY 2020-21The assessee, Shanti Niketan Education Society, filed an appeal against the orders passed by the Ld. CIT(A)/NFAC, Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2020-21. The assessment was framed by the Assessing Officer under…
Read summaryAbhik Finance Pvt.Ltd. vs DCIT
ITA No.3723/Del/2024Delhi “A” Bench: New Delhi2 Feb 2026AY 2016-17The present appeal is filed by assessee against the order dated 15.11.2019 by Ld. Commissioner of Income Tax (A)-I, New Delhi [“Ld.CIT(A)”] in Appeal No.428/18-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessm…
Read summaryManoj Kumar Yadav Vs. Commissioner of Income Tax (Appeals)
I.T.A. No.: 439/PAT/2024Patna Bench at Kolkata6 Mar 2025The assessee, Manoj Kumar Yadav, is an individual engaged in the business of grains. He e-filed his return of income on 11.07.2017 showing a total income of Rs. 4,56,610/-. His case was selected for complete scrutiny, and statutory notices …
Read summarySudhanshu Shekhar Vs. Income Tax Officer, Gaya
I.T.A. No.: 434/PAT/2024Patna Bench at Kolkata4 Mar 2025The assessee, Sudhanshu Shekhar, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Center, Delhi, which confirmed an addition of Rs. 18,70,000/- towards cash deposited in the bank account…
Read summaryKiran Agarwal Vs. ITO, Ward-46(1), Kolkata
ITA No. 798/KOL/2024Kolkata Bench27 Mar 2025This is an appeal filed by the assessee, Kiran Agarwal, against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 23.02.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2021-22. The asse…
Read summaryHap Garments (P.) Ltd. vs. DCIT, Circle 11(1), Kolkata
ITA No. 404/Kol/2024Kolkata Bench27 Mar 2025This is an appeal filed by Hap Garments (P.) Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee claimed that all relevant documents were in the custody of the …
Read summaryLate Sh. Kanhaiya Lal Bothra Vs. ITO, Ward-22(4), Kolkata
ITA No. 266/KOL/2024Kolkata Bench27 Mar 2025This is an appeal filed by the assessee, Late Sh. Kanhaiya Lal Bothra, against the order of the Ld. Commissioner of Income Tax (Appeals)-29, New Delhi, passed on 23.11.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2…
Read summaryJaiswal Tube Centre Pvt. Ltd. Vs. ITO, Ward-7(3), Kolkata
ITA No. 2289/KOL/2024Kolkata Bench27 Mar 2025This is an appeal filed by Jaiswal Tube Centre Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 16.10.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. The app…
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