SANJAY BAJPAI THROUGH LEGAL HEIR SARITA BAJPAI, RAIPUR,RAIPUR vs. ACIT, CIRCLE-3(1), RAIPUR, RAIPUR

ITA 74/RPR/2026Status: DisposedITAT Raipur30 July 2026AY 2012-1310 pages

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Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Appellant: Shri S.R. Rao, Advocate
For Respondent: Shri CH. Rajeswara Reddy, Sr. DR
Hearing: 12.05.2026Pronounced: 30.07.2026

PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2012-13 on 07.11.2025 emanating from assessment order under section 143(3) of the Act, dated 25.03.2015. 2 Sanjay Bajpai, Raipur

2.

The assessee has raised following grounds of appeal:

“1. In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (

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