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

Hanumant Construction Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 548/RPR/2025[2016-17]Status: DisposedITAT Raipur06 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-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 Nos.545, 546, 547, 548, 549 & 550/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 to 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) PAN: AABCH7062D ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Yoge…

Hanumant Construction Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 547/RPR/2025[2015-16]Status: DisposedITAT Raipur06 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-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 Nos.545, 546, 547, 548, 549 & 550/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 to 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) PAN: AABCH7062D ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Yoge…

Hanumant Construction Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 546/RPR/2025[2014-15]Status: DisposedITAT Raipur06 Feb 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-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 Nos.545, 546, 547, 548, 549 & 550/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 to 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) PAN: AABCH7062D ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Yoge…

Hanumant Construction Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 545/RPR/2025[2013-14]Status: DisposedITAT Raipur06 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.545, 546, 547, 548, 549 & 550/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 To 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) Pan: Aabch7062D

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-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 Nos.545, 546, 547, 548, 549 & 550/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 to 2018-19 Hanumant Construction Pvt. Ltd. Ground Floor, Parwani Complex, Civil Lines, Raipur (C.G.) PAN: AABCH7062D ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Yoge…

Shri Shyam Oil Extractions Pvt. Ltd., Jangir-Champa, Janjgir-Champa vs. Assistant Commissioner of Income Tax-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 55/RPR/2025[2018-19]Status: DisposedITAT Raipur05 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &
Section 250

…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 Nos.52, 53, 54, 55 & 339/RPR/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 PAN: AAOCS2467G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer/ACIT-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Yog…

Shri Shyam Oil Extractions Pvt. Ltd., Janjgir-Champa vs. Assistant Commissioner of Income Tax-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 54/RPR/2025[2017-18]Status: DisposedITAT Raipur05 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &
Section 250

…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 Nos.52, 53, 54, 55 & 339/RPR/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 PAN: AAOCS2467G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer/ACIT-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Yog…

Shri Shyam Oil Extractions Pvt. Ltd., Janjgir-Champa vs. Assistant Commissioner of Income Tax-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 53/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &
Section 250

…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 Nos.52, 53, 54, 55 & 339/RPR/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 PAN: AAOCS2467G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer/ACIT-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Yog…

Shri Shyam Oil Extractions Pvt. Ltd., Janjgir-Champa vs. Income Tax Officer, Ward- Janjgir-Champa, Janjgir-Champa

In the result, appeal of the assessee in ITA No

ITA 52/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &
Section 250

…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 Nos.52, 53, 54, 55 & 339/RPR/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 PAN: AAOCS2467G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer/ACIT-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Yog…

Shri Shyam Oil Extractions Pvt. Ltd., Janjgir, Champa, Janjgir-Champa vs. Assistant Commissioner of Income Tax, Central Circle, Bilaspur

In the result, appeal of the assessee in ITA No

ITA 339/RPR/2025[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.52, 53, 54, 55 & 339/Rpr/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 Pan: Aaocs2467G ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer/Acit-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR &
Section 250

…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 Nos.52, 53, 54, 55 & 339/RPR/2025 "नधा"रण वष" / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd. Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 PAN: AAOCS2467G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer/ACIT-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Yog…

Hemant Kumar Parmar, Raipur vs. DCIT, Central Circle-2, Raipur

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

ITA 759/RPR/2025[2020-21]Status: HeardITAT Raipur07 Jan 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.759/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Hemant Kumar Parmar Prop. Of M/S. Parmar Thread House, Ganesh Ram Nagar, Raipur-492 001 (C.G.) Pan: Akppp1099R

For Appellant: None (Adjournment Petition)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.759/RPR/2025 "नधा"रण वष" /Assessment Year : 2020-21 Hemant Kumar Parmar Prop. of M/s. Parmar Thread House, Ganesh ram Nagar, Raipur-492 001 (C.G.) PAN: AKPPP1099R .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Petition) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई…

Hitesh Parmar, Raipur vs. DCIT, Central Circle-2, Raipur

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

ITA 758/RPR/2025[2020-21]Status: HeardITAT Raipur07 Jan 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.758/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Hitesh Parmar Prop. Of M/S. Parmar Thread House, Ganesh Ram Nagar, Raipur-492 001 (C.G.) Pan: Ajepp6696A

For Appellant: None (Adjournment Petition)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.758/RPR/2025 "नधा"रण वष" /Assessment Year : 2020-21 Hitesh Parmar Prop. of M/s. Parmar Thread House, Ganesh ram Nagar, Raipur-492 001 (C.G.) PAN: AJEPP6696A .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Petition) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" ता…

M/S Vishal Packiging, Raipur vs. DCIT-1(1), Raipur

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

ITA 635/RPR/2025[2014-15]Status: HeardITAT Raipur07 Jan 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.634/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Vishal Singh 2Nd Floor, Navbharat Udyog Bhawan, Ring Road No.1, Telibandha, Raipur-492 006 Pan: Ajjps4000Q

For Appellant: Shri R.B Doshi, 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 AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.634/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 Vishal Singh 2nd Floor, Navbharat Udyog Bhawan, Ring Road No.1, Telibandha, Raipur-492 006 PAN: AJJPS4000Q ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.635/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 M/s. Vishal Packaging 2nd Floor, Navbh…

Vishal Singh, Raipur vs. DCIT-1(1), Raipur

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

ITA 634/RPR/2025[2014-15]Status: HeardITAT Raipur07 Jan 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.634/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Vishal Singh 2Nd Floor, Navbharat Udyog Bhawan, Ring Road No.1, Telibandha, Raipur-492 006 Pan: Ajjps4000Q

For Appellant: Shri R.B Doshi, 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 AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.634/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 Vishal Singh 2nd Floor, Navbharat Udyog Bhawan, Ring Road No.1, Telibandha, Raipur-492 006 PAN: AJJPS4000Q ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.635/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 M/s. Vishal Packaging 2nd Floor, Navbh…

Ravi Prakash Yadav, Durg vs. ITO, Ward-2(1), Durg

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

ITA 527/RPR/2025[2014-15]Status: DisposedITAT Raipur24 Dec 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.527/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Ravi Prakash Yadav C/O. Ravi Gas Agency, Main Road, Kailash Nagar, Bhilai, Durg-490 026 (C.G.) Pan: Abopy1043J

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 5

…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.527/RPR/2025 "नधा"रण वष" /Assessment Year : 2014-15 Ravi Prakash Yadav C/o. Ravi Gas Agency, Main Road, Kailash Nagar, Bhilai, Durg-490 026 (C.G.) PAN: ABOPY1043J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-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 Heari…

Anket Pagariya, Raipur vs. ACIT, Central Circle-1, Raipur

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

ITA 745/RPR/2025[2018-19]Status: DisposedITAT Raipur12 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.745/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Anket Pagariya 118-119, C/O. Pagaria Jewellers, Halwai Lane, Sadar Bazar, Raipur (C.G.)-492 001 Pan: Aovpp8778F

For Appellant: NoneFor 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.745/RPR/2025 "नधा"रण वष" /Assessment Year : 2018-19 Anket Pagariya 118-119, C/o. Pagaria Jewellers, Halwai Lane, Sadar Bazar, Raipur (C.G.)-492 001 PAN: AOVPP8778F .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of…

Saroj Agrawal, Raipur vs. Income Tax Officer Ward 2 Ambikapur, Ambikapur

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

ITA 741/RPR/2025[2017-18]Status: DisposedITAT Raipur10 Dec 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.741/Rpr/2025 िनधा"रण वष" /Assessment Year: 2017-18 Saroj Agrawal, Bungalow 82, Aishwarya Empire, Near St. Xavier School, Labhandi, Raipur Chhattisgarh, 492012. Pan: Ahapa6971F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr.DR
Section 115BSection 250Section 69A

…आयकर अपीलीय अिधकरण "ायपीठ “एक-सद"” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.741/RPR/2025 िनधा"रण वष" /Assessment Year: 2017-18 Saroj Agrawal, Bungalow 82, Aishwarya Empire, Near St. Xavier School, Labhandi, Raipur Chhattisgarh, 492012. PAN: AHAPA6971F .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward 2 Ambikapur, Income Tax office, Kharsiya Marg, Near Ambika Petrol Pump, Ambikapur, Chhattisgarh 497335. ……""थ" / Respondent Assessee by : Mr. S.R. Ra…

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

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

ITA 735/RPR/2025[2019-20]Status: DisposedITAT Raipur09 Dec 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.735/Rpr/2025 िनधा"रण वष" /Assessment Year: 2019-20 Sourabh Agrawal, Prop. Sawaria Traders, Shop No.217, Samta Colony, Raipur, Chhattisgarh. Pan: Appa0229M .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr.DR
Section 115BSection 147Section 148Section 69A

…आयकर अपीलीय अिधकरण "ायपीठ “एक-सद"” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.735/RPR/2025 िनधा"रण वष" /Assessment Year: 2019-20 Sourabh Agrawal, Prop. Sawaria Traders, Shop No.217, Samta Colony, Raipur, Chhattisgarh. PAN: APPA0229M .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward 1(2), Income Tax Office, Central Revenue Building, Civil Lines, Raipur 492001, Chhattisgarh. ……""थ" / Respondent Assessee by : None. Revenue by : Dr. Priyanka Patel, Sr…

Binod Kumar Agrawal, Raipur vs. ITO-1(1), Raipur Erstw. ITO-2(1), Raipur

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

ITA 587/RPR/2025[2011-12]Status: DisposedITAT Raipur08 Dec 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.587/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Binod Kumar Agrawal H-401 Maruti Lifestyle, Kota Road, Mohaba Bazar, Raipur (C.G.) Pan: Aefpa4168Q

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

…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.587/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 Binod Kumar Agrawal H-401 Maruti Lifestyle, Kota Road, Mohaba Bazar, Raipur (C.G.) PAN: AEFPA4168Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (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 : 08.12.2025 घोषणा क"…

M/S U K Steel, Raipur vs. DCIT, Circle-1(1), Raipur

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

ITA 701/RPR/2025[2018-19]Status: DisposedITAT Raipur01 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.701/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 M/S. U.K Steel 0, K.H No.272/5, Sarora, Urla Industrial Area, Raipur (C.G.)-492 001 (C.G.) Pan: Aabfu6560C

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.701/RPR/2025 "नधा"रण वष" /Assessment Year : 2018-19 M/s. U.K Steel 0, K.H No.272/5, Sarora, Urla Industrial Area, Raipur (C.G.)-492 001 (C.G.) PAN: AABFU6560C .......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 /…

Late. Prakash Chandra Virdi, L/R Bharat Bhushan Virdi, Mahasamund vs. Income Tax Officer, Ward- Mahasamund, Mahasamund

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

ITA 674/RPR/2025[2012-13]Status: DisposedITAT Raipur01 Dec 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.674/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13 Late Prakash Chandra Virdi, L/R Bharat Bhushan Virdi, Ward No.3, Near Shiv Mandir, Imli Bhatta, Mahasamund (C.G.)-493 445 Pan: Abjpv6675J

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(4)Section 282

…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.674/RPR/2025 "नधा"रण वष" /Assessment Year : 2012-13 Late Prakash Chandra Virdi, L/R Bharat Bhushan Virdi, Ward No.3, Near Shiv Mandir, Imli Bhatta, Mahasamund (C.G.)-493 445 PAN: ABJPV6675J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Mahasamund ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख /…