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

Sidharth Cooperative Credit and Thrift Society Limited, Durg vs. Income Tax Officer, Ward-2(1), Bhilai, Durg

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

ITA 361/RPR/2023[2018-19]Status: HeardITAT Raipur01 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.361/Rpr/2023 "नधा"रण वष" /Assessment Year : 2018-19 Sidharth Co-Operative Credit & Thrift Society Limited. Nayapara Titrudhi, Durg-490 020 (C.G.) Pan: Aagas2471Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 246ASection 250Section 260A

…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.361/RPR/2023 "नधा"रण वष" /Assessment Year : 2018-19 Sidharth Co-operative Credit & Thrift Society Limited. Nayapara Titrudhi, Durg-490 020 (C.G.) PAN: AAGAS2471Q .......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 :…

Sunil Kumar Agarwal and Sons, Raipur vs. Income Tax Officer, Ward-1(2), Bilaspur

ITA 434/RPR/2025[2017-18]Status: DisposedITAT Raipur31 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 434/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142(1)Section 144Section 183Section 250Section 69A

…आयकरअपीलीयअिधकरण, 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: 434/RPR/2025 (िनधा"रण वष" Assessment Year: 2017-18) Sunil Kumar Agrawal and Sons, C-1, 1st v Income Tax Officer, Ward 1(2), Bilaspur, s Floor, Aishwarya Chamber, Telibandha, Chhattisgarh, 495001 Raipur, Chhattisgarh 492001 PAN: AWAPK2256N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri G.S. Agrawal, CA राज" की ओर से / Revenue b…

Ashok Kumar Kejriwal, Raigarh vs. DCIT Circle1(1), Bilaspur

ITA 425/RPR/2025[2016-17]Status: DisposedITAT Raipur31 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 425/Rpr/2025 (िनधा"रण वष" Assessment Year: 2016-17)

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 250Section 56Section 69A

…आयकरअपीलीयअिधकरण, 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: 425/RPR/2025 (िनधा"रण वष" Assessment Year: 2016-17) Ashok Kumar Kejriwal, Bilaspur Road, v Dy. Commissioner of Income Tax Circle s Pratapganj, Sarangarh, District-Raigarh, 1(1), Bilaspur, Aaykar Bhawan, Bhartiya Chhattisgarh, 496445 Nagar, Vyapar Vihar, Bilaspur, Chhattisgarh, 495001 PAN: AWAPK2256N (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /…

Vandana Narendra Lodha, Pune vs. ACIT, Central Circle-2, Raipur

ITA 419/RPR/2025[2013-14]Status: DisposedITAT Raipur31 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It A No: 419/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: None (adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 153ASection 250Section 69

…आयकरअपीलीयअिधकरण, 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. / IT A No: 419/RPR/2025 (िनधा"रण वष" Assessment Year: 2013-14) Vandana Narendra Lodha v Asst. Commissioner of Income Tax, s 4, 100/25, Salisbury Park Central Circle-2, 8th Floor, C-03 Building, Pune (MH)-411037 Tower A, Sector-21, Tuta, Naya Raipur (C.G.) -491441 PAN: AAXPL6088L (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : None (adjournmen…

Vinay Kumar Jaiswal, Surajpur vs. Income Tax Officer-1, Ambikapur

ITA 363/RPR/2023[2018-19]Status: DisposedITAT Raipur29 Jul 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 363/Rpr/2023 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri Prashant Kumar Gupta, CA and ShriFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 143(2)Section 143(3)Section 250Section 36(1)(iv)Section 68Section 87

…आयकरअपीलीयअिधकरण ,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: 363/RPR/2023 (िनधा"रण वष" Assessment Year: 2018-19) vs Vinay Kumar Jaiswal, Bhaiyathan Income Tax Officer-1, Ambikapur, Surajpur, Badsara Surajpur, 497331 492001 Chhattisgarh. Chhattisgarh PAN: AFFPJ1068R (अपीलाथ"/Appellant) (""थ" / Respondent) .. िनधा"रती की ओर से / Assessee by : Shri Prashant Kumar Gupta, CA and Shri Ved Prakash Shukla, Advocate. राज" की ओर…

Pratik Agrawal, Raipur vs. Income Tax Officer-3(1), Raipur

ITA 405/RPR/2025[2019-20]Status: DisposedITAT Raipur23 Jul 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 403, 404 & 405/Rpr/2025 (िनधा"रण वष" Assessment Years:2015-16, 2016-17 & 2019-20)

For Appellant: Ms. Dimple Warlyani, C.AFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148Section 250Section 68

…आयकरअपीलीयअिधकरण, 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 Nos: 403, 404 & 405/RPR/2025 (िनधा"रण वष" Assessment Years:2015-16, 2016-17 & 2019-20) Pratik Agrawal, v Income Tax Officer-3(1), s Behind Durga Petrol Pump, Central Revenue Building, Ring Road No. 2, Gondwara, Civil Line, Raipur, C.G. Raipur-492001, C.G. PAN: ANFPA8182M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee by : Ms. Dimple Warly…

Pratik Agrawal, Raipur vs. Income Tax Officer-3(1), Raipur

ITA 404/RPR/2025[2016-17]Status: DisposedITAT Raipur23 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 403, 404 & 405/Rpr/2025 (िनधा"रण वष" Assessment Years:2015-16, 2016-17 & 2019-20)

For Appellant: Ms. Dimple Warlyani, C.AFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148Section 250Section 68

…आयकरअपीलीयअिधकरण, 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 Nos: 403, 404 & 405/RPR/2025 (िनधा"रण वष" Assessment Years:2015-16, 2016-17 & 2019-20) Pratik Agrawal, v Income Tax Officer-3(1), s Behind Durga Petrol Pump, Central Revenue Building, Ring Road No. 2, Gondwara, Civil Line, Raipur, C.G. Raipur-492001, C.G. PAN: ANFPA8182M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee by : Ms. Dimple Warly…

Pratik Agrawal, Raipur vs. Income Tax Officer-3(1), Raipur

ITA 403/RPR/2025[2015-16]Status: DisposedITAT Raipur23 Jul 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 403, 404 & 405/Rpr/2025 (िनधा"रण वष" Assessment Years:2015-16, 2016-17 & 2019-20)

For Appellant: Ms. Dimple Warlyani, C.AFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148Section 250Section 68

…आयकरअपीलीयअिधकरण, 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 Nos: 403, 404 & 405/RPR/2025 (िनधा"रण वष" Assessment Years:2015-16, 2016-17 & 2019-20) Pratik Agrawal, v Income Tax Officer-3(1), s Behind Durga Petrol Pump, Central Revenue Building, Ring Road No. 2, Gondwara, Civil Line, Raipur, C.G. Raipur-492001, C.G. PAN: ANFPA8182M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee by : Ms. Dimple Warly…

Kamal Kishore Rathi, Raipur vs. Income Tax Officer-3(1), Raipur

ITA 101/RPR/2025[2016-17]Status: DisposedITAT Raipur23 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 101/Rpr/2025 (िनधा"रण वष" Assessment Year: 2016-17)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 151Section 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: 101/RPR/2025 (िनधा"रण वष" Assessment Year: 2016-17) Kamal Kishore Rathi, v Income Tax Officer-3(1), s H-5, Anupam Nagar, Shankar Nagar, Aayakar Bhawan, Civil Lines, Raipur-492001, C.G. Raipur-492001, C.G. PAN: ACUPR2688D (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee by : Shri R. B. Doshi, CA राज" की ओर से / Revenue by : Dr. Priyanka…

Omax Minerals Pvt Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 418/RPR/2025[2019-20]Status: HeardITAT Raipur22 Jul 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Subash Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 270ASection 271(1)(c)Section 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 415, 416, 417 & 418/RPR/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/o. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AABCO5774H ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee…

Omax Minerals Pvt Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 417/RPR/2025[2018-19]Status: HeardITAT Raipur22 Jul 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Subash Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 270ASection 271(1)(c)Section 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 415, 416, 417 & 418/RPR/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/o. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AABCO5774H ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee…

Omax Minerals Pvt Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 416/RPR/2025[2016-17]Status: HeardITAT Raipur22 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Subash Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 270ASection 271(1)(c)Section 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 415, 416, 417 & 418/RPR/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/o. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AABCO5774H ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee…

Omax Minerals Pvt Ltd., Kolkata vs. DCIT, Central Circle-2, Raipur

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

ITA 415/RPR/2025[2014-15]Status: HeardITAT Raipur22 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 415, 416, 417 & 418/Rpr/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/O. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700 069 Pan: Aabco5774H ........अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Subash Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 270ASection 271(1)(c)Section 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 415, 416, 417 & 418/RPR/2025 "नधा"रण वष" / Assessment Years : 2014-15, 2016-17, 2018-19 & 2019-20 Omax Minerals Private Limited C/o. Subhash Agrawal & Associates, Advocates, Siddha Gibson, 1 Gibson Lane, Suite-213, 2nd Floor, Kolkata-700 069 PAN: AABCO5774H ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee…

Ranjeet Singh Rathod, Raipur vs. ITO, Raipur

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

ITA 386/RPR/2025[2017-2018]Status: HeardITAT Raipur22 Jul 2025AY 2017-2018

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.386/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Ranjeet Singh Rathod Shree Chamunda Mobile, Mahadev Ghat Road, Sundar Nagar Chowk, Raipur (C.G.)-492 013 Pan: Aizpr9224J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Vinod Makhija, 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.386/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Ranjeet Singh Rathod Shree Chamunda Mobile, Mahadev Ghat Road, Sundar Nagar Chowk, Raipur (C.G.)-492 013 PAN: AIZPR9224J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Vinod Makhija, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Heari…

Arihant Agencies, Rajnandgaon vs. Deputy Commissioner of Income Tax Central Circle-1 Raipur, Central Circle Raipur

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

ITA 327/RPR/2025[2019-20]Status: HeardITAT Raipur22 Jul 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No. 327/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Arihant Agencies Main Hospital Road, Rajnandgaon (C.G.)-491 441 Pan: Aamfa7021P .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Rakesh Dhody, 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. 327/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Arihant Agencies Main Hospital Road, Rajnandgaon (C.G.)-491 441 PAN: AAMFA7021P .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Rakesh Dhody, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 22.07.20…

Sanskar Academics Pvt. Ltd., Jagdalpur, Bastar vs. Income Tax Officer, Ward-Jagdalpur, Bastar

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

ITA 351/RPR/2025[2017-18]Status: DisposedITAT Raipur17 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.351/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Sanskar Academics Pvt. Ltd. 11, C/O. Ratanlal Jain & Sons, Power House Road, Jagdalpur, Rajwada Parisar, Dist. Bastar-494 001 Pan: Aaqcs3314L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Jagdalpur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, 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.351/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Sanskar Academics Pvt. Ltd. 11, C/o. Ratanlal Jain and Sons, Power House Road, Jagdalpur, Rajwada Parisar, Dist. Bastar-494 001 PAN: AAQCS3314L .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Jagdalpur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR सु…

Vijay Kumar Chhattani, Raipur vs. Income Tax Officer, Ward-1(2), Raipur

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

ITA 120/RPR/2024[2016-17]Status: DisposedITAT Raipur14 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.120/Rpr/2024 "नधा"रण वष" /Assessment Year: 2016-17 Vijay Kumar Chhattani, S.S.D. Agro Tech Building, Village Tulsi, Neora, Tilda, Raipur, Chhattisgarh Pan: Afapc4410R .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 131Section 133A

…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.120/RPR/2024 "नधा"रण वष" /Assessment Year: 2016-17 Vijay Kumar Chhattani, S.S.D. Agro Tech Building, Village Tulsi, Neora, Tilda, Raipur, Chhattisgarh PAN: AFAPC4410R .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward 1(2), Income Tax Office, Ayakar Bhawan, Civil Lines, Raipur, Chhattisgarh 492001 ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Pate…

Ashok Kumar Wadhwani, Raipur vs. Income Tax Officer, Ward-1(2), Raipur

In the result, appeal in ITA No

ITA 118/RPR/2024[2016-17]Status: DisposedITAT Raipur14 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, 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.117 &118/RPR/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. PAN: AAHPW1400B .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward 1(2), Ayakar Bhawan, Civil Lines, Raipur, Chhattisgarh. ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख /…

Ashok Kumar Wadhwani, Raipur vs. Income Tax Officer, Ward-1(2), Raipur

In the result, appeal in ITA No

ITA 117/RPR/2024[2014-15]Status: DisposedITAT Raipur14 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, 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.117 &118/RPR/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. PAN: AAHPW1400B .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward 1(2), Ayakar Bhawan, Civil Lines, Raipur, Chhattisgarh. ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख /…

Subhash Murarka, Raipur vs. Income Tax Officer, Ward-1(1), Raipur

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

ITA 176/RPR/2025[2017-18]Status: DisposedITAT Raipur10 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.176/Rpr/2025 "नधा"रण वष" /Assessment Year: 2017-18 Subhash Murarka C-1/85/186-R7, Swarnabhoomi, Raipur, Chhattisgarh Pan: Aeqpm4578P .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)

…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.176/RPR/2025 "नधा"रण वष" /Assessment Year: 2017-18 Subhash Murarka C-1/85/186-R7, Swarnabhoomi, Raipur, Chhattisgarh PAN: AEQPM4578P .......अपीलाथ" / Appellant बनाम / V/s. Income Tax Officer, Ward 1(1), Ayakar Bhawan, Civil Lines, Raipur, Chhattisgarh ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 04.07.2025 घोषणा…