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 366,339 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

Block Education Officer, Durg vs. Income Tax Officer, (TDS), Bhilai, Durg

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

ITA 367/RPR/2023[2015-16]Status: DisposedITAT Raipur03 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

For Appellant: Shri Yogesh Sethia, CAFor 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.364 to 368/RPR/2023 "नधा"रण वष" / Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), 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 : 03.04.2025 घोषणा क" तार"ख / Date of Pro…

Block Education Officer, Durg vs. Income Tax Officer (TDS), Bhilai, Durg

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

ITA 366/RPR/2023[2014-15]Status: DisposedITAT Raipur03 Apr 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

For Appellant: Shri Yogesh Sethia, CAFor 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.364 to 368/RPR/2023 "नधा"रण वष" / Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), 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 : 03.04.2025 घोषणा क" तार"ख / Date of Pro…

Block Education Officer, Durg vs. Income Tax Officer (TDS), Bhilai, Durg

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

ITA 365/RPR/2023[2013-14]Status: DisposedITAT Raipur03 Apr 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

For Appellant: Shri Yogesh Sethia, CAFor 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.364 to 368/RPR/2023 "नधा"रण वष" / Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), 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 : 03.04.2025 घोषणा क" तार"ख / Date of Pro…

Block Education Officer, Durg vs. Income Tax Officer (TDS), Bhilai, Durg

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

ITA 364/RPR/2023[2012-13]Status: DisposedITAT Raipur03 Apr 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

For Appellant: Shri Yogesh Sethia, CAFor 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.364 to 368/RPR/2023 "नधा"रण वष" / Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), 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 : 03.04.2025 घोषणा क" तार"ख / Date of Pro…

Mahesh Prasad Singh, Ambikapur, Surguja vs. Income Tax Officer 1, Ambikapur

Appeals stands allowed for statistical purposes

ITA 117/RPR/2025[2011-12]Status: DisposedITAT Raipur02 Apr 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 117/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri G.S Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 142(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 117/RPR/2025 (िनधा"रण वष" Assessment Year: 2011-12) Mahesh Prasad Singh, V Income Tax Officer 1, Sector-3, Vidya Nagar, s Income Tax Office, Kharsiya Marg, Besides Sant Harkewal School, Near Ambika Petrol Pump, Ambikapur-497001, C.G. Ambikapur, C.G. PAN: BBVPS9072H (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri G.S Agrawal, CA राज"…

Surendra Kumar Chandrakar, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

Appeals stands allowed for statistical purposes

ITA 193/RPR/2024[2017-18]Status: DisposedITAT Raipur02 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 193/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 151Section 151(2)Section 250Section 69A

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 193/RPR/2024 (िनधा"रण वष" Assessment Year: 2017-18) Surendra Kumar Chandrakar, V Income Tax Officer, Ward-Dhamtari, s C.G. Ward No. 8, Old Market, Kurud, Dhamtari- 493 663, C.G. PAN: AHMPC1925F (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवा…

Abhay Singh Gill, Raipur vs. Income Tax Officer, Central Circle-1, Raipur

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

ITA 121/RPR/2025[2013-14]Status: DisposedITAT Raipur01 Apr 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.121/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Abhay Singh Gill Ravi Nagar, Shukla Colony, Raja Talab, Raipur (C.G)-492 001 Pan: Bajpg2742P .......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

…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.121/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Abhay Singh Gill Ravi Nagar, Shukla Colony, Raja Talab, Raipur (C.G)-492 001 PAN: BAJPG2742P .......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 : 01.04.2025 घो…

Navjeet Singh Bhatia, Raipur vs. Income Tax Officer, Ward-3(2), Raipur

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

ITA 61/RPR/2025[2016-17]Status: DisposedITAT Raipur27 Mar 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.61/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Navjeet Singh Bhatia H. No.2, Arora Complex, Ring Road, Ravigram Raipur (C.G)-492 006 Pan: Adepb7500R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Vimal Kumar Agrawal, CAFor 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.61/RPR/2025 "नधा"रण वष" /Assessment Year : 2016-17 Navjeet Singh Bhatia H. No.2, Arora Complex, Ring Road, Ravigram Raipur (C.G)-492 006 PAN: ADEPB7500R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Vimal Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 26.…

Anil Khemani, Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 43/RPR/2025[2019-20]Status: DisposedITAT Raipur27 Mar 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.43/Rpr/2025 "नधा"रण वष" / Assessment Year : 2019-20 Anil Khemani Prop. Of M/S. Anil Electricals Jawahar Nagar, Raipur (C.G.)-492 001 (C.G.) Pan: Aewpk6808E

For Appellant: Shri Vimal Kumar Agrawal, CAFor 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.43/RPR/2025 "नधा"रण वष" / Assessment Year : 2019-20 Anil Khemani Prop. of M/s. Anil Electricals Jawahar Nagar, Raipur (C.G.)-492 001 (C.G.) PAN: AEWPK6808E ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Vimal Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…

Naresh Kumar Dembani, Rajnandgaon vs. Income Tax Officer, Ward-1, Rajnandgaon, Chattisgarh

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

ITA 81/RPR/2025[2014-15]Status: DisposedITAT Raipur26 Mar 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.81/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Naresh Kumar Dembani Hasan Market Cinema Line, Rajnandgaon (C.G.)-491 441 Pan : Agypd6264B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1, Rajnandgaon (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sumit Lalchandani &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 (Through Virtual Hearing) "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.81/RPR/2025 "नधा"रण वष" /Assessment Year : 2014-15 Naresh Kumar Dembani Hasan Market Cinema Line, Rajnandgaon (C.G.)-491 441 PAN : AGYPD6264B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-1, Rajnandgaon (C.G.) ……""यथ" / Respondent Assessee by : S/shri Sumit Lalchandani & Aditya Rathore, Advocates Revenue by : Dr. Priyanka Patel, Sr. DR…

Reeta Thakur, Jagdalpur vs. Income Tax Officer, Ward Jagdalpur

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

ITA 70/RPR/2025[2017-18]Status: DisposedITAT Raipur26 Mar 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.70/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Reeta Thakur Jawahar Nagar, Ward-24, Jagdalpur, Baster-494 001 (C.G.) Pan: Bfcpp1218P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-Jagdalpur ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 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.70/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Reeta Thakur Jawahar Nagar, Ward-24, Jagdalpur, Baster-494 001 (C.G.) PAN: BFCPP1218P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-Jagdalpur ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.03.2025 घोषणा क" तार"ख / Date of…

Tikeshwar Nag, Sarona, Kanker vs. Income Tax Officer, Ward, Jagdalpur Erstwhile - ITO, Ward Kanker, Jagdalpur

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

ITA 123/RPR/2025[2012-13]Status: DisposedITAT Raipur25 Mar 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.123/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13 Tikeshwar Nag House No.4, Bus Stand, Near Hanuman Temple, Village-Sarona, Tehsil: Sarona, Kanker (C.G.) Pan: Akapn8789R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Jagdalpur ……""यथ" / Respondent

For Appellant: Shri Tanmay Jain, CAFor 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.123/RPR/2025 "नधा"रण वष" /Assessment Year : 2012-13 Tikeshwar Nag House No.4, Bus Stand, Near Hanuman Temple, Village-Sarona, Tehsil: Sarona, Kanker (C.G.) PAN: AKAPN8789R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Jagdalpur ……""यथ" / Respondent Assessee by : Shri Tanmay Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24…

Bishal Kumar Roy, Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 548/RPR/2024[2016-17]Status: DisposedITAT Raipur24 Mar 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.548/Rpr/2024 "नधा"रण वष" / Assessment Year : 2016-17 Bishal Kumar Roy 1702 Emerald Regency Towers, Anand Nagar, Thane, Kasavadawali, Thane-400 615 Pan: Agmpr4116N

For Appellant: Shri Ravi Agrawal, CAFor 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.548/RPR/2024 "नधा"रण वष" / Assessment Year : 2016-17 Bishal Kumar Roy 1702 Emerald Regency Towers, Anand Nagar, Thane, Kasavadawali, Thane-400 615 PAN: AGMPR4116N ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(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 :…

Pratibha Agrawal, Raipur vs. Income Tax Officer, Ward-2(1), Raipur

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

ITA 99/RPR/2025[2017-18]Status: DisposedITAT Raipur21 Mar 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.99/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Pratibha Agrawal Ashish Agrawal, Bunglow-131, Vip Road, Las Vista, Amlidih, Raipur (C.G)-492 006 Pan: Bpnpa6996N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Subhash Agrawal, AdvocateFor 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.99/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Pratibha Agrawal Ashish Agrawal, Bunglow-131, VIP Road, Las Vista, Amlidih, Raipur (C.G)-492 006 PAN: BPNPA6996N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Subhash Agrawal, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of…

Deepak Kumar Jain, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

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

ITA 84/RPR/2025[2017-18]Status: DisposedITAT Raipur21 Mar 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.83 & 84/Rpr/2025 "नधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Deepak Kumar Jain C/O. Sapna Steel Arihant Building, Dhamtari-Bastar Road, Dhamtari-493 773 (C.G.) Pan: Achpj0155A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

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 Nos.83 & 84/RPR/2025 "नधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Deepak Kumar Jain C/o. Sapna Steel Arihant Building, Dhamtari-Bastar Road, Dhamtari-493 773 (C.G.) PAN: ACHPJ0155A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Da…

Deepak Kumar Jain, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

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

ITA 83/RPR/2025[2016-17]Status: DisposedITAT Raipur21 Mar 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.83 & 84/Rpr/2025 "नधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Deepak Kumar Jain C/O. Sapna Steel Arihant Building, Dhamtari-Bastar Road, Dhamtari-493 773 (C.G.) Pan: Achpj0155A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

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 Nos.83 & 84/RPR/2025 "नधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Deepak Kumar Jain C/o. Sapna Steel Arihant Building, Dhamtari-Bastar Road, Dhamtari-493 773 (C.G.) PAN: ACHPJ0155A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Da…

Ashok Kumar Jain, Bhatapara, Baloda Bazar vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

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

ITA 82/RPR/2025[2015-16]Status: DisposedITAT Raipur21 Mar 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.82/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Ashok Kumar Jain New Bus Stand, Bhatapara, Baloda Bazar-493 332 (C.G.) Pan: Achpj4868Q

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.82/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Ashok Kumar Jain New Bus stand, Bhatapara, Baloda Bazar-493 332 (C.G.) PAN: ACHPJ4868Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant 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 of Hearing : 18.03…

Ravi Kumar Kumhar, Janjgir-Champa vs. Income Tax Officer, Ward-2(1), Bilaspur

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

ITA 36/RPR/2024[2014-15]Status: DisposedITAT Raipur21 Mar 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.36/Rpr/2024 "नधा"रण वष" / Assessment Year : 2014-15 Ravikumar Kumhar Ward No.02, Darri Road, Naila, Jangir-Champa-495668 Pan: Jfypk3987N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 114Section 147

…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.36/RPR/2024 "नधा"रण वष" / Assessment Year : 2014-15 Ravikumar Kumhar Ward No.02, Darri Road, Naila, Jangir-Champa-495668 PAN: JFYPK3987N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(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 : 18.03.2025 घोषणा क" ता…

Vidya Shankar Jaiswal, Pratappur, Sarguja vs. Income Tax Officer, Ward-2, Ambikapur, Sarguja

The appeals of the assessee are allowed for statistical purposes

ITA 351/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Mar 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.350 & 351/Rpr/2023 "नधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Vidya Shankar Jaiswal Bhagat Singh, Ward No.2, Pratappur, Sarguja-497 223 (C.G.) Pan : Algpj6801P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor 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.350 & 351/RPR/2023 "नधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Vidya Shankar Jaiswal Bhagat Singh, Ward No.2, Pratappur, Sarguja-497 223 (C.G.) PAN : ALGPJ6801P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…

Vidya Shanker Jaiswal, Pratappur, Sarguja vs. Income Tax Officer, Ward-2, Ambikapur

The appeals of the assessee are allowed for statistical purposes

ITA 350/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Mar 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.350 & 351/Rpr/2023 "नधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Vidya Shankar Jaiswal Bhagat Singh, Ward No.2, Pratappur, Sarguja-497 223 (C.G.) Pan : Algpj6801P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor 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.350 & 351/RPR/2023 "नधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Vidya Shankar Jaiswal Bhagat Singh, Ward No.2, Pratappur, Sarguja-497 223 (C.G.) PAN : ALGPJ6801P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…