Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal

171 Taxmann.com 696High Court2025#463 most cited

What is Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal authority for?

The ITAT fails to uphold natural justice when it doesn't address an infirmity regarding an assessee being denied a proper opportunity of being heard before the CIT(Appeals)/NFAC dismissed the matter ex-parte.

200

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

Vijay Shrinivasrao Kulkarni · Income-tax Appellate Tribunal · 2025 · ex-parte order · violation of principles of natural justice · opportunity of being heard · CIT(Appeals) · ITAT · assessment order · appeal dismissal

Sections most often in play

Section 1961Section 250(6)Section 250(4)Section 1922Section 33(4) of the Income Tax ActSection 250(4) of the Income Tax ActSection 250(6) of the Income Tax ActSection 1963

Issues it is cited on

section 33(4)section 33section 250(4)rule of consistencyspeaking ordersection 25opportunity of being heardsection 246asection 250section 251assistant commissionerperson

Judgments citing Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal

Sandeep Vyas, Raipur vs. Deputy Commissioner of Income Tax Circle- 1(1) Raipur, Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 243/RPR/2026[2022-23]Status: DisposedITAT Raipur15 Apr 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.243/Rpr/2026 "नधा"रण वष" /Assessment Year : 2022-23 Sandeep Vyas Vyas Niwas, Near Chief Minister Bunglow, Civil Lines, Raipur (C.G.)-492 001 Pan: Abjpb7250M

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

…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.243/RPR/2026 "नधा"रण वष" /Assessment Year : 2022-23 Sandeep Vyas Vyas Niwas, Near Chief Minister Bunglow, Civil Lines, Raipur (C.G.)-492 001 PAN: ABJPB7250M .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date o…

Kanak Singh, Ambikapur vs. Income Tax Officer, Ward-1, Ambikapur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 241/RPR/2026[2017-18]Status: DisposedITAT Raipur15 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.241/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Kanak Singh Shiv Mandir, Kharsia Road, Ambikapur, Surguja (C.G.)-497 001 Pan: Bcups2009C

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…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.241/RPR/2026 "नधा"रण वष" /Assessment Year : 2017-18 Kanak Singh Shiv Mandir, Kharsia Road, Ambikapur, Surguja (C.G.)-497 001 PAN: BCUPS2009C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.04.2026 घोषणा क" त…

Urja Properties Pvt. Ltd., Jagdalpur vs. Income Tax Office, Jagdalpur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 232/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.232/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Urja Properties Private Limited Bms House, Motitalab Para, Jagdalpur (C.G.)-494 001 Pan: Aabcu6244N

For Appellant: Shri R.B Doshi, CAFor Respondent: None (Petition filed)
Section 250

…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.232/RPR/2026 "नधा"रण वष" /Assessment Year : 2014-15 Urja Properties Private Limited BMS House, Motitalab Para, Jagdalpur (C.G.)-494 001 PAN: AABCU6244N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Jagdalpur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : None (Petition filed) सुनवाई क" तार"ख / Date of Hearing : 09.04.2026 घोषणा क" तार"ख…

Vikash Chhatri, Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 230/RPR/2026[2017-18]Status: DisposedITAT Raipur09 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…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.226, 227, 228, 229 & 230/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 to 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 PAN: AVQPC8070K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Ms. Namrata Kayarwar, CA Revenue by : None (Petition filed) सुनवाई क" तार"ख / Date of…

Vikash Chhatri, Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 229/RPR/2026[2016-17]Status: DisposedITAT Raipur09 Apr 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…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.226, 227, 228, 229 & 230/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 to 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 PAN: AVQPC8070K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Ms. Namrata Kayarwar, CA Revenue by : None (Petition filed) सुनवाई क" तार"ख / Date of…

Vikas Chhatri, Bilaspur vs. ITO, Ward-1(1), Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 228/RPR/2026[2015-16]Status: DisposedITAT Raipur09 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…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.226, 227, 228, 229 & 230/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 to 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 PAN: AVQPC8070K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Ms. Namrata Kayarwar, CA Revenue by : None (Petition filed) सुनवाई क" तार"ख / Date of…

Vikas Chhatri, Bilaspur vs. ITO, Ward-1(1), Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 227/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…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.226, 227, 228, 229 & 230/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 to 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 PAN: AVQPC8070K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Ms. Namrata Kayarwar, CA Revenue by : None (Petition filed) सुनवाई क" तार"ख / Date of…

Vikas Chhatri, Bilaspur vs. ITO, Ward-1(1), Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 226/RPR/2026[2013-14]Status: DisposedITAT Raipur09 Apr 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

…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.226, 227, 228, 229 & 230/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 to 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 PAN: AVQPC8070K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Ms. Namrata Kayarwar, CA Revenue by : None (Petition filed) सुनवाई क" तार"ख / Date of…

Narayan Sahu, Raipur vs. ITO-1(2), Raipur, (Erstwhile ITO-2(2)

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 209/RPR/2026[2017-18]Status: DisposedITAT Raipur30 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.209/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Narayan Sahu Madan Lal Sahu, Surya Nagar, Gogaon, Raipur (C.G.)-492 001 Pan: Cwsps2817K

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(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.209/RPR/2026 "नधा"रण वष" /Assessment Year : 2017-18 Narayan Sahu Madan Lal Sahu, Surya Nagar, Gogaon, Raipur (C.G.)-492 001 PAN: CWSPS2817K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 30.03.2026 घोषणा क" तार"ख /…

Bharat Kumar Agrawal, Raipur vs. ITO, Ward-4(1), Raipur

In the result, all the appeals of the assessee are

ITA 110/RPR/2026[2022-23]Status: DisposedITAT Raipur20 Mar 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.110/Rpr/2026 निर्धारण वर्ष / Assessment Year : 2022-23 Bharat Kumar Agrawal Opp. Om Hospital, Purani Basti, Raipur (C.G.) Pan: Acjpa4289L ........अपीलार्थी / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ......प्रत्यर्थी / Respondent Assessee By : Shri Prafulla Pendse, Ca Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20.03.2026 घोषणा की तारीख / Date Of Pronouncement : 20.03.2026 2 Bharat Kumar Agrawal Vs. Ito, Ward-4(1), Raipur (C.G.)

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

…आयकर अपीलीय अधिकरण न्यायपीठ रायपुर में। 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.110/RPR/2026 निर्धारण वर्ष / Assessment Year : 2022-23 Bharat Kumar Agrawal Opp. Om Hospital, Purani Basti, Raipur (C.G.) PAN: ACJPA4289L ........अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ......प्रत्यर्थी / Respondent Assessee by : Shri Prafulla Pendse, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Date of Hearing : 20.03.2026 घोषणा की त…

M/S Shree Associates, Raigarh vs. ACIT, Central Circle, Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 124/RPR/2026[2013-14]Status: HeardITAT Raipur19 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.124/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Shree Associates Ward No.14, Kotra Road, Raigarh-496 001 (C.G.) Pan: Abtfs9583J

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)

…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.124/RPR/2026 "नधा"रण वष" / Assessment Year : 2013-14 M/s. Shree Associates Ward No.14, Kotra Road, Raigarh-496 001 (C.G.) PAN: ABTFS9583J ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.03.2026 घोषणा क" तार"…

Prakash Kumar Chawla, Bilaspur vs. Assistant Commissioner of Income Tax Circle 1(1) Bilaspur, Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 123/RPR/2026[2020-21]Status: HeardITAT Raipur19 Mar 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं./Ita No.123/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Prakash Kumar Chawla Telipara, Bilaspur-495 001 (C.G.) Pan: Aappc2370L

For Appellant: None (petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…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.123/RPR/2026 "नधा"रण वष" /Assessment Year : 2020-21 Prakash Kumar Chawla Telipara, Bilaspur-495 001 (C.G.) PAN: AAPPC2370L ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None (petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.03.2026 घोषणा क" तार"ख /…

J.R.P. Builders & Developers, Raipur vs. Income Tax Officer (TDS), Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 252/RPR/2023[2018-19]Status: DisposedITAT Raipur19 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.252/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 J.R.P Builders & Developers Quarter No.4, Road No.1, Sector-01, Professor Colony, Raipur-492 001 Pan: Aanfj6828Q

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250(4)

…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.252/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 J.R.P Builders and Developers Quarter No.4, Road No.1, Sector-01, Professor Colony, Raipur-492 001 PAN: AANFJ6828Q ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), Raipur (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 : 18.…

Rekha Chandrakar, Dhamtari vs. ACIT, Central Circle-2, Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 187/RPR/2026[2023-24]Status: DisposedITAT Raipur18 Mar 2026AY 2023-24

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.187/Rpr/2026 "नधा"रण वष" /Assessment Year : 2023-24 Smt. Rekha Chandrakar C/O. Jyoti Enterprises, Megha Road, Kurud-493 663 Dhamtari (C.G) Pan: Auypc9672Q

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(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.187/RPR/2026 "नधा"रण वष" /Assessment Year : 2023-24 Smt. Rekha Chandrakar C/o. Jyoti Enterprises, Megha Road, Kurud-493 663 Dhamtari (C.G) PAN: AUYPC9672Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Prafulla Pendse, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"…

Shivansh Enterprises, Bhilai, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 182/RPR/2026[2016-17]Status: DisposedITAT Raipur18 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.182/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Shivansh Enterprises Plot No.11-H, Hathkhoj, Heavy Industrial Area, Bhilai-490 026 (C.G.) Pan: Abafs3020K

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(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.182/RPR/2026 "नधा"रण वष" /Assessment Year : 2016-17 Shivansh Enterprises Plot No.11-H, Hathkhoj, Heavy Industrial Area, Bhilai-490 026 (C.G.) PAN: ABAFS3020K .......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 : 18.03.…

M/S Chandrahasni Ispat Pvt. Ltd., Raigarh vs. ACIT-Circle 1(1), Bilaspur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 700/RPR/2025[2016-17]Status: DisposedITAT Raipur18 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.700/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 M/S. Chandrahasni Ispat Private Limited Village-Gerwani, Sarapali Road, Raigarh (C.G.)-496 001 Pan: Aaccc9257G

For Appellant: None (Petition filed)For Respondent: Shri Raghunath, CIT-DR
Section 250(4)

…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.700/RPR/2025 "नधा"रण वष" / Assessment Year : 2016-17 M/s. Chandrahasni Ispat Private Limited Village-Gerwani, Sarapali Road, Raigarh (C.G.)-496 001 PAN: AACCC9257G ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Shri Raghunath, CIT-DR सुनवाई क" तार"ख / Date o…

Accurate Ashray Pvt. Ltd., Howra vs. DCIT, Central Circle-1, Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 178/RPR/2026[2014-15]Status: DisposedITAT Raipur17 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.177 & 178/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 Pan: Aagca9943F

For Appellant: S/Shri Praveen Jain &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

…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.177 and 178/RPR/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 PAN: AAGCA9943F .......अपीलाथ" / Appellant बनाम / V/s. The Dy. Asst. Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : S/Shri Praveen Jain & Shreyansh Jain, CAs Reven…

Accurate Ashray Pvt. Ltd., Howra vs. DCIT, Central Circle-1, Raipur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 177/RPR/2026[2014-15]Status: DisposedITAT Raipur17 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.177 & 178/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 Pan: Aagca9943F

For Appellant: S/Shri Praveen Jain &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250

…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.177 and 178/RPR/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 PAN: AAGCA9943F .......अपीलाथ" / Appellant बनाम / V/s. The Dy. Asst. Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : S/Shri Praveen Jain & Shreyansh Jain, CAs Reven…

Bhoppana Prasad Rao, Visakhapatnam vs. ITO, Ward-1(4), Bhilai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 171/RPR/2026[2012-13]Status: DisposedITAT Raipur17 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…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.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…

Bhoppana Prasad Rao, Visakhapatnam vs. ITO, Ward-1(4), Bhilai

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 170/RPR/2026[2012-13]Status: DisposedITAT Raipur17 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.164, 165, 166, 167/Rpr/2026 & Ita Nos.170 & 171/Rpr/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) Pan : Adcpb4083D

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR

…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.164, 165, 166, 167/RPR/2026 and ITA Nos.170 & 171/RPR/2026 "नधा"रण वष" /Assessment Years : 2009-10, 2010-11 & 2012-13 Boppana Prasad Rao 7-5-99, Flat No.14, Punarvasu Apartments, Pandurangapuram, Visakhapatnam-530 003 (A.P) PAN : ADCPB4083D .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(4), Bhilai (C.G) ……""यथ" / Respondent Assessee by : None (Petition filed…