Shaily Juneja v. ACIT

167 Taxmann.com 90High Court2024#4983 most cited

What is Shaily Juneja v. ACIT authority for?

Issuance of a notice under section 143(2) of the Income-tax Act is mandatory for assessments framed under sections 143(3) and 144, and also in reassessment proceedings under section 147. The absence of such a notice is a jurisdictional defect and not a procedural irregularity.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Shaily Juneja v. ACIT · section 143(2) · section 144 · section 143(3) · section 147 · mandatory notice · jurisdictional defect · assessment proceedings · reassessment · absence of notice

Sections most often in play

Section 148Section 147Section 143(2)Section 143(3)Section 292BSection 151Section 144Section 282A(1)

Issues it is cited on

section 282a(1)section 282asection 144(1)(b)section 144(1)section 148(1)approval under section 151section 282section 292bsection 292bbsection 158bbsection 158bcsection 292

Judgments citing Shaily Juneja v. ACIT

Arun Kumar Maurya, Lucknow vs. ITO-2(1), Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

Vidya Shanker Jaiswal, Sarguja vs. ITO, Ward-2, Ambikapur

The appeals of the assessee are allowed

ITA 142/RPR/2026[2014-15]Status: DisposedITAT Raipur24 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.141 & 142/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Vidya Shankar Jaiswal Bhagat Singh Ward No.2, Pratappur, Sarguja (C.G.)-497 223 PAN: ALGPJ6801P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : S/shri Yash Dhariwal & Yash Jain, CAs Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"…

Vidya Shanker Jaiswal, Sarguja vs. ITO, Ward-2, Ambikapur

The appeals of the assessee are allowed

ITA 141/RPR/2026[2013-14]Status: DisposedITAT Raipur24 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.141 & 142/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Vidya Shankar Jaiswal Bhagat Singh Ward No.2, Pratappur, Sarguja (C.G.)-497 223 PAN: ALGPJ6801P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : S/shri Yash Dhariwal & Yash Jain, CAs Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"…

Mohammed Usman, Bhilai, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.180/RPR/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg PAN: AAFPU9292H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.03.2026 घोषणा क" त…

Daya Thourani, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, appeal of the assessee is allowed as per afore-stated terms

ITA 1/RPR/2026[2017-18]Status: DisposedITAT Raipur09 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.1/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Daya Thourani Thourani Niwas, Near Mla Rest House, Tagore Nagar, Raipur-492 001 (C.G.) Pan: Ablpt6191R

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 151Section 282Section 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.1/RPR/2026 "नधा"रण वष" /Assessment Year : 2017-18 Daya Thourani Thourani Niwas, Near MLA Rest House, Tagore Nagar, Raipur-492 001 (C.G.) PAN: ABLPT6191R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 09.03.202…

G.T. Reality Private Limited, Raipur vs. DCIT, Circle-1, Raipur

In the result, appeal of the assessee is allowed as per afore-stated terms

ITA 95/RPR/2026[2016-17]Status: DisposedITAT Raipur25 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.95/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 G.T Reality Private Limited 23, G.T. Shopping Plaza, Avanti Bai Chowk, Kapa, Raipur (C.G.)-492 007 Pan: Aadcg9139N

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 151Section 282Section 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.95/RPR/2026 "नधा"रण वष" /Assessment Year : 2016-17 G.T Reality Private Limited 23, G.T. Shopping Plaza, Avanti Bai Chowk, Kapa, Raipur (C.G.)-492 007 PAN: AADCG9139N .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई…

Raman Vasu Thachisaril, Kollam vs. ITO, Ward- Jagdalpur, Jagdalpur

In the result, appeal of the assessee is allowed

ITA 91/RPR/2026[2011-12]Status: DisposedITAT Raipur24 Feb 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.91/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Raman Vasu Thachisaril Ramanalayam Clappana, Kollam, Amrithapuri S.O-690 546 Kerala, India Pan: Adopt0795N

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.91/RPR/2026 "नधा"रण वष" /Assessment Year : 2011-12 Raman Vasu Thachisaril Ramanalayam Clappana, Kollam, Amrithapuri S.O-690 546 Kerala, India PAN: ADOPT0795N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Jagdalpur ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.02.2026…

Firoj Alam, Bhilai, Durg vs. ITO-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 830/RPR/2025[2018-19]Status: DisposedITAT Raipur19 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.830/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Firoj Alam H. No.0, Hathkhoj, Indira Nagar, Bhilai-490 026 Pan: Bgmpa0920J

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 148Section 151Section 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.830/RPR/2025 "नधा"रण वष" /Assessment Year : 2018-19 Firoj Alam H. No.0, Hathkhoj, Indira Nagar, Bhilai-490 026 PAN: BGMPA0920J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1). Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing :19.02.2026 घोषणा क" तार"ख / Date of Pronounce…

Sudhir Kumar Singhal, Gurugram, Haryana vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, appeal of the assessee is allowed

ITA 401/RPR/2025[2015-16]Status: DisposedITAT Raipur19 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.401/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Sudhir Kumar Singhal Flat No.827/4, Urban Estate Sector-4, Grugram (Formerly Known As Gurgaon) Haryana-123 001 Pan: Akxps6012R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 292B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.401/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Sudhir Kumar Singhal Flat No.827/4, Urban Estate Sector-4, Grugram (formerly known as Gurgaon) Haryana-123 001 PAN: AKXPS6012R ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date…

Ravi Raika, Bhilai vs. ACIT-1(1), Bhilai

In the result, appeal of the assessee is allowed

ITA 763/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.763/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Ravi Raika 22/4, Nehru Nagar (West), Bhilai, Dist. Durg (C.G.)-490 020 Pan: Acjpa2125R .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Moolchand Jain, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 282ASection 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.763/RPR/2025 "नधा"रण वष" /Assessment Year : 2016-17 Ravi Raika 22/4, Nehru Nagar (West), Bhilai, Dist. Durg (C.G.)-490 020 PAN: ACJPA2125R .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Moolchand Jain, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearin…

Nanda Singh, Surajpur vs. ITO, Ward-1, Ambikapur

In the result, appeal of the assessee is allowed

ITA 677/RPR/2025[2011-12]Status: DisposedITAT Raipur04 Dec 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.677/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Nanda Singh Behind Civil Court, Ward No.8, Surajpur-492 229 (C.G.) Pan: Dbmps5756K

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 151Section 282Section 282A(1)Section 292B

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.677/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 Nanda Singh Behind Civil Court, Ward No.8, Surajpur-492 229 (C.G.) PAN: DBMPS5756K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 04.12.2025 घोषणा क" तार"ख…

Rama Agrawal, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 490/RPR/2025[2015-16]Status: DisposedITAT Raipur25 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.490/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Rama Agrawal 33A, I. E. Bhilai, S.O Industrial Estate, Durg-490 026 (C.G.) Pan: Acgpa8359N

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.490/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Rama Agrawal 33A, I. E. Bhilai, S.O Industrial Estate, Durg-490 026 (C.G.) PAN: ACGPA8359N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.09.2025 घोषणा क" त…

Manoj Kumar Sahu, Durg vs. ITO, Ward-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 475/RPR/2025[2013-14]Status: DisposedITAT Raipur23 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.475/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) Pan: Eomps2921J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 151Section 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.475/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) PAN: EOMPS2921J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.09.2025 घ…

Manoj Kumar Sahu, Durg vs. ITO, Ward-2(1), Bhilai

In the result, appeal of the assessee is partly allowed

ITA 474/RPR/2025[2013-14]Status: DisposedITAT Raipur22 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.474/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) Pan: Eomps2921J

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 148Section 151Section 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.474/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) PAN: EOMPS2921J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 22.09.2025…

Harjeet Singh Chhabra, Raipur vs. ITO, Ward-1, Raipur (Erst. ITO-1(3), Raipur)

In the result, appeal of the assessee is allowed

ITA 469/RPR/2025[2013-14]Status: DisposedITAT Raipur09 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.469/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Harjeet Singh Chhabra H. No.84, Las Vista, Mahaveer Nagar, Raipur (C.G.)-492 001 (C.G.) Pan: Adkpc0408P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)Section 144Section 147Section 148Section 4

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.469/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Harjeet Singh Chhabra H. No.84, Las Vista, Mahaveer Nagar, Raipur (C.G.)-492 001 (C.G.) PAN: ADKPC0408P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 0…

Satya Enterprises, Bilaspur vs. Income Tax Officer, Ward-1(2), Bilaspur

In the result, appeal of the assessee is allowed

ITA 396/RPR/2025[2017-18]Status: DisposedITAT Raipur03 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.396/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 Pan: Adcfs1415L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 144Section 148Section 292B

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.396/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 PAN: ADCFS1415L .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 03.09.2025 घोषणा क"…

Neelam Chandrakar, Rajnandgaon vs. Income Tax Officer, Ward-1(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 444/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. Leeladhar Chandrakar The Income Tax Officer 442/RPR/2025 7/31-B, Ispat Nagar, Ward-1(3), Bhilai (C.G.) 1-2. 443/RPR/2025 Civic Centre, Risali, 2011-12 Bhilai-490 006 2012-13 Dist-Durg (C.G.) PAN : AIGPC4358H Neelam Chandrakar The Income Tax Officer 444/RPR/2025 Ward-1(3), Bhilai (C.G.) 3. 153/F, Risali Sector, 2011-12 Bhilai-490 006 (C.G.), D…

Leeladhar Chandrakar, Durg vs. Income Tax Officer, Ward-1 (3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 443/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. Leeladhar Chandrakar The Income Tax Officer 442/RPR/2025 7/31-B, Ispat Nagar, Ward-1(3), Bhilai (C.G.) 1-2. 443/RPR/2025 Civic Centre, Risali, 2011-12 Bhilai-490 006 2012-13 Dist-Durg (C.G.) PAN : AIGPC4358H Neelam Chandrakar The Income Tax Officer 444/RPR/2025 Ward-1(3), Bhilai (C.G.) 3. 153/F, Risali Sector, 2011-12 Bhilai-490 006 (C.G.), D…

Leeladhar Chandrakar, Durg vs. Income Tax Officer, Ward-1(3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 442/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. Leeladhar Chandrakar The Income Tax Officer 442/RPR/2025 7/31-B, Ispat Nagar, Ward-1(3), Bhilai (C.G.) 1-2. 443/RPR/2025 Civic Centre, Risali, 2011-12 Bhilai-490 006 2012-13 Dist-Durg (C.G.) PAN : AIGPC4358H Neelam Chandrakar The Income Tax Officer 444/RPR/2025 Ward-1(3), Bhilai (C.G.) 3. 153/F, Risali Sector, 2011-12 Bhilai-490 006 (C.G.), D…

Laxmi Hanumanta, Bhilai, Durg vs. Income Tax Officer, Ward-1(3), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 362/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.362/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Laxmi Hanumanta Iris 76, Chohan Green Vally, Junwani Road, Bhilai-490 020 (C.G.) Pan: Abyph5918B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(4), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 148Section 151Section 282Section 282ASection 282A(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.362/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 Laxmi Hanumanta Iris 76, Chohan Green Vally, Junwani Road, Bhilai-490 020 (C.G.) PAN: ABYPH5918B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 06.08.2025 घो…

Shaily Juneja v. ACIT (167 Taxmann.com 90) — Cited in 23 Judgments | BharatTax