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

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 580/RPR/2025[2014-15]Status: DisposedITAT Raipur26 Nov 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 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 Nos.575, 576, 577, 578, 579 & 580/RPR/2025 "नधा"रण वष" /Assessment Years : 2009-10 to 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (MH)-440 015 PAN: AAACP0660J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, Advocate Revenue by : Dr. Priyank…

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 579/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Nov 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 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 Nos.575, 576, 577, 578, 579 & 580/RPR/2025 "नधा"रण वष" /Assessment Years : 2009-10 to 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (MH)-440 015 PAN: AAACP0660J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, Advocate Revenue by : Dr. Priyank…

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 578/RPR/2025[2012-13]Status: DisposedITAT Raipur26 Nov 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 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 Nos.575, 576, 577, 578, 579 & 580/RPR/2025 "नधा"रण वष" /Assessment Years : 2009-10 to 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (MH)-440 015 PAN: AAACP0660J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, Advocate Revenue by : Dr. Priyank…

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 577/RPR/2025[2011-12]Status: DisposedITAT Raipur26 Nov 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 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 Nos.575, 576, 577, 578, 579 & 580/RPR/2025 "नधा"रण वष" /Assessment Years : 2009-10 to 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (MH)-440 015 PAN: AAACP0660J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, Advocate Revenue by : Dr. Priyank…

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 576/RPR/2025[2010-11]Status: DisposedITAT Raipur26 Nov 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 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 Nos.575, 576, 577, 578, 579 & 580/RPR/2025 "नधा"रण वष" /Assessment Years : 2009-10 to 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (MH)-440 015 PAN: AAACP0660J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, Advocate Revenue by : Dr. Priyank…

Prayag Thermoplastas Pvt. Ltd., Nagpur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee stands allowed for statistical purposes

ITA 575/RPR/2025[2009-10]Status: DisposedITAT Raipur26 Nov 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.575, 576, 577, 578, 579 & 580/Rpr/2025 "नधा"रण वष" /Assessment Years : 2009-10 To 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (Mh)-440 015 Pan: Aaacp0660J

For Appellant: Shri Nikhilesh Begani, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 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 Nos.575, 576, 577, 578, 579 & 580/RPR/2025 "नधा"रण वष" /Assessment Years : 2009-10 to 2014-15 Prayag Thermoplasts Pvt. Ltd. 73A, Central Avenue Road, Nagpur (MH)-440 015 PAN: AAACP0660J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, Advocate Revenue by : Dr. Priyank…

Nikhil Agrawal, Raipur vs. Income Tax Officer-1(1), Raipur

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

ITA 574/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Nov 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.574/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Nikhil Agrawal Shop No.4, Kapil Complex, Gurunanak Chowk, Raipur (C.G.)-492 001 Pan: Bmspa4035N

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 69C

…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.574/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Nikhil Agrawal Shop No.4, Kapil Complex, Gurunanak Chowk, Raipur (C.G.)-492 001 PAN: BMSPA4035N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.11.2025 घोषणा क" तार"ख / Date of P…

Kamalesh Kumar Dewangan, Raipur vs. Income Tax Officer-2(2), Raipur

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

ITA 515/RPR/2025[2012-13]Status: DisposedITAT Raipur26 Nov 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.514 & 515/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 & 2012-13 Kamlesh Kumar Dewangan House No.Ch-199, Slice-2, Behind Bengal Sweets, Veerawarkar Nagar, Hirapur, Raipur (C.G.)-492 001 Pan: Aerpd4010Q

For Appellant: Shri Sunil Kumar Agrawal, CAFor 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.514 & 515/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 & 2012-13 Kamlesh Kumar Dewangan House No.CH-199, Slice-2, Behind Bengal Sweets, Veerawarkar Nagar, Hirapur, Raipur (C.G.)-492 001 PAN: AERPD4010Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel,…

Kamalesh Kumar Dewangan, Raipur vs. Income Tax Officer-2(2), Raipur

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

ITA 514/RPR/2025[2011-12]Status: DisposedITAT Raipur26 Nov 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.514 & 515/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 & 2012-13 Kamlesh Kumar Dewangan House No.Ch-199, Slice-2, Behind Bengal Sweets, Veerawarkar Nagar, Hirapur, Raipur (C.G.)-492 001 Pan: Aerpd4010Q

For Appellant: Shri Sunil Kumar Agrawal, CAFor 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.514 & 515/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 & 2012-13 Kamlesh Kumar Dewangan House No.CH-199, Slice-2, Behind Bengal Sweets, Veerawarkar Nagar, Hirapur, Raipur (C.G.)-492 001 PAN: AERPD4010Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel,…

Naresh Kumar Agrawal, Bilaspur vs. ITO, Ward-2(1), Bilaspur

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

ITA 639/RPR/2025[2013-14]Status: DisposedITAT Raipur25 Nov 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.639/Rpr/2025 िनधा"रण वष" /Assessment Year: 2013-14 Naresh Kumar Agrawal, C/O Prachi Milling Industries, Sandhi Para, Ratanpur, Bilaspur 495442, Chhattisgarh, Pan: Ahqpa8734J .......अपीलाथ" / Appellant बनाम / V/S.

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

…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.639/RPR/2025 िनधा"रण वष" /Assessment Year: 2013-14 Naresh Kumar Agrawal, C/o Prachi Milling Industries, Sandhi Para, Ratanpur, Bilaspur 495442, Chhattisgarh, PAN: AHQPA8734J .......अपीलाथ" / Appellant बनाम / V/s. Income-tax Officer, Ward-2(1) Aaykar Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh, 495001 ……""थ" / Respondent Assessee by : Mr. S.R. Rao, Advocate. Revenue by : Dr. Priyanka…

Amrit Lal Khairwar, Champa, Chhattisgarh vs. Income-Tax Officer Janjgir-Champa, Champa

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

ITA 503/RPR/2025[2014-15]Status: DisposedITAT Raipur25 Nov 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.503/Rpr/2025 िनधा"रण वष" /Assessment Year: 2014-15 Amrit Lal Khairwar, Indira Nagar, Behind Govt, City Hospital, Janjgir, Khadipadi Para, Janjgir, Champa, 495668, Chhattisgarh. Pan: Dudpk4562H .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr.DR

…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.503/RPR/2025 िनधा"रण वष" /Assessment Year: 2014-15 Amrit Lal Khairwar, Indira Nagar, Behind Govt, City Hospital, Janjgir, Khadipadi Para, Janjgir, Champa, 495668, Chhattisgarh. PAN: DUDPK4562H .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Janjgir- Champa, Naharia Baba Mandir Road, Near Canal, Shiv Mandir, Janjgir, Champa 495668, Chhattisgarh. ……""थ" / Respondent Assessee…

Income Tax Officer, Raipur vs. Sanjay Kumar Punjabi, Raipur

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

ITA 565/RPR/2025[2019-20]Status: DisposedITAT Raipur18 Nov 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.565/Rpr/2025 िनधा"रण वष" /Assessment Year: 2019-20 Income Tax Officer, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh, 492001 .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. Sanjay Kumar PunjabiFor Respondent: Dr. Priyanka Patel, Sr.DR
Section 139(1)Section 147Section 148Section 69ASection 80G

…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.565/RPR/2025 िनधा"रण वष" /Assessment Year: 2019-20 Income Tax Officer, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh, 492001 .......अपीलाथ" / Appellant बनाम / V/s. Sanjay Kumar Panjabi, G.K. Motors, G.E. Road, Telibandha, Raipur, Chhattsigarh, 492001 PAN: ADMPP7665D ……""थ" / Respondent Assessee by : Mr. Sanjay Kumar Punjabi (Assessee) Revenue by : Dr. Priyanka Patel, Sr…

Swapnil Prabhakar Naik, Khandola Marcela vs. Income Tax Officer, Ward-1(3) Panaji, Panaji

The appeal of the assessee is partly allowed for statistical purpose

ITA 121/PAN/2025[2017-18]Status: DisposedITAT Panaji13 Nov 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Vinesh Pikale [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(3)Section 250Section 253(1)Section 5ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No: 121/PAN/2025 Assessment Year : 2017-18 Swapnil Prabhakar Naik H.No. 220/1, Ganpatiwada, Khandola, Mercela, Goa. PAN : AWDPN7202J . . . . . . . Appellant V/s The Income Tax Officer, Ward-1(3), Panaji, Goa . . . . . . . Respondent Appearances Assessee by: Mr Vinesh Pikale [‘Ld. AR’] Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 12/11/2025 Date of Pronouncement : 13/11/2025 ORDER PER G. D. PADMAHSHALI; This appeal is institute…

Sonali Mahendra Naik Gaunekar, Panaji vs. Income Tax Officer, Ward - 1(1), Panaji

The appeal of the assessee is partly allowed for statistical purpose

ITA 313/PAN/2025[2016-17]Status: DisposedITAT Panaji28 Oct 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Rahul Sarda [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]
Section 147Section 148Section 250Section 253(1)Section 263Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No: 313/PAN/2025 Assessment Year : 2016-17 Sonali Mahendra Naik Gaunekar Shivoham, Ribeiro Enclave, Behind ITI, Altinho, Panaji, Goa. PAN : AEXPG6959D . . . . . . . Appellant V/s The Income Tax Officer, Ward-1(1), Panaji, Goa . . . . . . . Respondent Appearances Assessee by: Mr Rahul Sarda [‘Ld. AR’] Revenue by: Mr Renga Rajan [‘Ld. DR’] Date of conclusive Hearing: 27/10/2025 Date of Pronouncement : 28/10/2025 ORDER PER G. D. PADMAHSHALI; This appeal…

Bharat Lal Tahalyani, Janjgir-Nalia, Janjhgir-Nalia vs. DCIT, Circle-1(1), Bilaspur

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 479/RPR/2025[2016-17]Status: DisposedITAT Raipur09 Oct 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 479/Rpr/2025 (िनधा"रण वष" Assessment Year: 2016-17)

For Appellant: NoneFor Respondent: Shri Raghunath, CIT-DR
Section 143(3)Section 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाि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: 479/RPR/2025 (िनधा"रण वष" Assessment Year: 2016-17) Bharat Lal Tahalyani, v Deputy Commissioner of Income Tax, s M/s Mohan Lal Nebhan Das, Circle-1(1), Shriram Plaza, Agresen Marg, Station Area, Income Tax Department, Janjgir- Naila- 495668, C.G. Vyapar Vihar Road, Bilaspur-495001, C.G. PAN: ACKPT9214D (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की…

Wassimuddin Kazi, Bhilai vs. ITO, Ward-2(1), Bhilai

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

ITA 537/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.537/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Wasimuddin Kazi Ews 410, Vaishali Nagar, Bhilai-490 023 (C.G.) Pan: Bmdpk4223K

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 No.537/RPR/2025 "नधा"रण वष" /Assessment Year : 2018-19 Wasimuddin Kazi EWS 410, Vaishali Nagar, Bhilai-490 023 (C.G.) PAN: BMDPK4223K .......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 : 24.09.2025 घोषणा क" तार"ख / Da…

Vijay Kumar Agrawal, Raipur vs. ACIT, Central Circle, Bilaspur

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

ITA 529/RPR/2025[2015-16]Status: DisposedITAT Raipur24 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.529/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Vijay Kumar Agrawal Prop. Of V.K Steels, Kamla Super Market, Telghani Naka, Raipur (C.G.)-492 001 Pan: Aaypa1957A

For Appellant: Shri Sunil Kumar Agrawal, CAFor 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.529/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Vijay Kumar Agrawal Prop. of V.K Steels, Kamla Super Market, Telghani Naka, Raipur (C.G.)-492 001 PAN: AAYPA1957A .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR…

Shreee Amriteshwaryai Mining & Mech Pvt. Ltd., Korba vs. DCIT, Circle1(1), Bilaspur

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

ITA 506/RPR/2025[2016-17]Status: DisposedITAT Raipur19 Sept 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.506/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Shree Amriteshwaryai Mining Mech Private Limited Vijaya Bhawan, Near Ambika Mandir, Bhadraparam, Balco Nagar, Korba (C.G.) Pan: Aarcs5288G ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 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 G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.506/RPR/2025 "नधा"रण वष" / Assessment Year : 2016-17 Shree Amriteshwaryai Mining Mech Private Limited Vijaya Bhawan, Near Ambika Mandir, Bhadraparam, Balco Nagar, Korba (C.G.) PAN: AARCS5288G ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुन…

Kns Vinayak Mining and Infra Private Limited, Korba vs. ACIT, Korba

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

ITA 483/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.483/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Kns Vinayak Mining & Infra Private Limited 151, Indira Commercial & Residential Complex, Transport Nagar, Korba-495 767 Pan: Aadck7102K

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

…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 G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.483/RPR/2025 "नधा"रण वष" / Assessment Year : 2017-18 KNS Vinayak Mining and Infra Private Limited 151, Indira Commercial and Residential Complex, Transport Nagar, Korba-495 767 PAN: AADCK7102K ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Korba (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priynaka Patel, Sr. DR सुनवाई…

Income Tax Officer-1(2), Raipur vs. Manit Gupta, Tilda Neora

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

ITA 450/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.450/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 The Income Tax Officer-1(2), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S.

For Appellant: NoneFor 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 G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.450/RPR/2025 "नधा"रण वष" / Assessment Year : 2018-19 The Income Tax Officer-1(2), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Manit Gupta House No. F-14, Vrindavan Colony, College Road, Tilda Neora, Dist. Raipur (C.G.)-493 114 PAN: AIYPG1194R ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.09.2025 घोषणा क" तार"ख /…