ITAT Raipur Judgments — 2020

Judgments from the Raipur bench in 2020

Showing 13 of 13 orders. Use the months below for the rest.

• Shri Sushil Kumar Agrawal, Korba vs Deputy Commissioner of Income Tax, Circle…
  ITA 66/RPR/2018[2013-14]Status: Disposed22 Dec 2020AY 2013-14Withdrawn

  The tribunal permitted the assessee to withdraw the appeal as no objection was raised by the revenue. Consequently, the appeal was dismissed as withdrawn.

• Agp Engineering Private Limited, Durg vs Income Tax Officer, Ward - 1(1), Bhilai
  ITA 28/RPR/2018[2009-10]Status: Disposed22 Dec 2020AY 2009-10Dismissed

  The tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme and received a certificate under the scheme. The revenue did not object to the withdrawal.

• Mesers Mans Construction Builders and… vs Assistant Commissioner of Income Tax…
  ITA 72/RPR/2019[2014-15]Status: Disposed22 Dec 2020AY 2014-15Dismissed

  The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

• Assistant Commissioner of Income Tax, Bhilai vs Shri V. K. Bansal, Bhilai
  ITA 390/RPR/1989[1979-80]Status: Disposed26 Nov 2020AY 1979-80Dismissed

  The Tribunal held that the revised monetary limits for filing appeals by the Revenue, as per CBDT Circular No. 17/2019, are applicable to all pending appeals. Since the tax effect in all these appeals was below the enhanced limit, the Tribunal was not inclined to entertain them.

• Assistant Commissioner of Income Tax… vs Shri K.K. Bansal, Bhilai
  ITA 411/RPR/1990[1982-83]Status: Disposed26 Nov 2020AY 1982-83Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Assistant Commissioner of Income Tax… vs Shri Manoj Kumar Bansal L/H of Late Shri…
  ITA 425/RPR/1989[1982-83]Status: Disposed26 Nov 2020AY 1982-83Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Income Tax Officer, E-Ward, Raipur vs Shri V. K. Bansal, Bhilai
  ITA 823/RPR/1984[1980-81]Status: Disposed26 Nov 2020AY 1980-81Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Income Tax Officer, E-Ward, Raipur vs Shri Manoj Kumar Bansal L/H of Late Shri…
  ITA 822/RPR/1984[1980-81]Status: Disposed26 Nov 2020AY 1980-81Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Assistant Commissioner of Income Tax, Bhilai vs M/S. Chhatisgarh Iron & Steel Works, Bhilai
  ITA 537/RPR/1988[1981-82]Status: Disposed26 Nov 2020AY 1981-82Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Assistant Commissioner of Income Tax, Bhilai vs Shri D. R. Bansal (HUF), Bhilai
  ITA 393/RPR/1989[1983-84]Status: Disposed26 Nov 2020AY 1983-84Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Assistant Commissioner of Income Tax… vs M/S Bansal Brothers, Bhilai
  ITA 541/RPR/1988[1978-79]Status: Disposed26 Nov 2020AY 1978-79Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Assistant Commissioner of Income Tax, Bhilai vs Shri K. K. Bansal, Bhilai
  ITA 427/RPR/1989[1981-82]Status: Disposed26 Nov 2020AY 1981-82Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

• Assistant Commissioner of Income Tax, Bhilai vs Shri Manoj Kumar Bansal L/H of Late Smt…
  ITA 395/RPR/1989[1981-82]Status: Disposed26 Nov 2020AY 1981-82Dismissed

  The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.