Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal

Q: How many judgments cite Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal?

200 judgments on BharatTax cite Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal (171 Taxmann.com 696), spanning 2025 to 2026.

Q: Which sections of the Income Tax Act does Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal come up under?

It is most often cited in judgments turning on Section 1961, Section 250(6), Section 250(4), Section 1922, Section 33(4) of the Income Tax Act, Section 250(4) of the Income Tax Act.

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

Issues it is cited on

section 33(4)section 33 section 250(4)rule of consistency speaking order section 25 opportunity of being heard section 246a section 250 section 251 assistant commissioner person

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

Vivek Dhariwal, Raipur vs. Income Tax Officer-4(1), Raipur

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

ITA 397/RPR/2025[2017-18]Status: DisposedITAT Raipur02 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri S.L. Anuragi, CIT-DR

Section 115BSection 250Section 250(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR “SMC” BENCH :: RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER I.T.A.No.397/RPR/2025 (Assessment Year 2017-18) Vivek Dhariwal, vs. ITO, Ward-4(1), Raipur. C/o Dhariwal Jewellers, Near Gopal Mandir, Sadar Bazar, Raipur (C.G.) PAN : BLEPD 8258 F (Appellant) (Respondent) For Assessee : Shri R.B. Doshi, CA For Revenue : Shri S.L. Anuragi, CIT-DR Date of Hearing : 01.07.2025 Date of Pronouncement : 02.07.2025 ORDER PER PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Ld. Commissioner of Income Tax (Appeals)/NFAC,…

Mahendra Purushottam Naik Gaunekar, Panaji vs. Income Tax Officer, Panaji

Accordingly. The ground thus stands allowed

ITA 12/PAN/2024[2016-17]Status: DisposedITAT Panaji01 Jul 2025AY 2016-17

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

For Appellant: Mr Rahul Sarda [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]

Section 143(2)Section 147Section 148Section 250Section 253(1)Section 50CSection 50C(1)

…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: 012/PAN/2024 Assessment Year : 2016-17 Mahendra Purushottam Naik Gaunekar Shivoham, Ribeiro Enclave, Behind ITI, Altinho, Panaji, Goa. PAN : ABDPN5971F . . . . . . . Appellant V/s The Income Tax Officer, Ward-1(3), Panaji, Goa . . . . . . . Respondent Appearances Assessee by: Mr Rahul Sarda [‘Ld. AR’] Revenue by: Mr Capt. Pradeep Arya [‘Ld. DR’] Date of conclusive Hearing: 25/06/2025 Date of Pronouncement : 02/07/2025 ORDER PER G. D. PADMAHSHALI;…

Ram Bishal Sharma, Bhilai vs. Income Tax Officer, Ward-1(1), Bhilai

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

ITA 341/RPR/2025[2011-12]Status: DisposedITAT Raipur27 Jun 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.341/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Ram Bishal Sharma Plot No.211/3, Vip Nagar, Risali Bhilai (C.G.)-490 006 Pan: Bocps4143F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri A.K Pansari, AdvocateFor 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.341/RPR/2025 "नधा"रण वष" /Assessment Year : 2011-12 Ram Bishal Sharma Plot No.211/3, VIP Nagar, Risali Bhilai (C.G.)-490 006 PAN: BOCPS4143F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri A.K Pansari, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 26.06.2025 घोषणा…

Dinesh Kumar Mishra, Kawardha, Kabirdham vs. ITO-1(3), Bhilai, (Erstwhile ITO Ward Kawardha)

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

ITA 345/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 345/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: Shri Tanjmay Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(3)Section 147Section 148Section 194ASection 194CSection 250

…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: 345/RPR/2025 (िनधा"रण वष" Assessment Year: 2013-14) Dinesh Kumar Mishra, v ITO-1(3), Bhilai, (Erstwhile ITO Ward C/o- Maa Banjari Transport, Raipur Road, s Kawardha), Income Tax Officer, Kalika Nagar, Kawardha, 32/32 Bunglows, Bhilai, C.G., 490009 Kabirdham- 491995, C.G. PAN: AIXPM5815E (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by…

Hanumant Ingots Pvt. Ltd., Raipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

Accordingly the same is also allowed for statistical purposes

ITA 347/RPR/2025[2014-15]Status: DisposedITAT Raipur25 Jun 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 346 & 347/Rpr/2025 (िनधा"रण वष"Assessment Year: 2013-14 & 2014-15)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 132Section 133ASection 142(1)Section 147Section 148Section 250Section 68

…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"केसम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 346 & 347/RPR/2025 (िनधा"रण वष"Assessment Year: 2013-14 & 2014-15) Hanumant Ingots Pvt. Ltd., v Assistant Commissioner of Income s D-197, Savitri Sadan, Sector-4, Tax, Central Circle-2, Atal Nagar, Devendra Nagar, Raipur-492009 Naya Raipur-492101, C.G. (C.G.) PAN: AACCH4665D (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : None राज" क…

Hanumant Ingots Pvt. Ltd., Raipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

Accordingly the same is also allowed for statistical purposes

ITA 346/RPR/2025[2013-14]Status: DisposedITAT Raipur25 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 346 & 347/Rpr/2025 (िनधा"रण वष"Assessment Year: 2013-14 & 2014-15)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 132Section 133ASection 142(1)Section 147Section 148Section 250Section 68

…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"केसम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 346 & 347/RPR/2025 (िनधा"रण वष"Assessment Year: 2013-14 & 2014-15) Hanumant Ingots Pvt. Ltd., v Assistant Commissioner of Income s D-197, Savitri Sadan, Sector-4, Tax, Central Circle-2, Atal Nagar, Devendra Nagar, Raipur-492009 Naya Raipur-492101, C.G. (C.G.) PAN: AACCH4665D (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : None राज" क…

Shyam Kumar Netam, Mahasamund vs. ACIT, Mahasamund

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

ITA 376/RPR/2025[2015-16]Status: HeardITAT Raipur24 Jun 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.374, 375 & 376/Rpr/2025 "नधा"रण वष" /Assessment Years : 2013-14 To 2015-16 Shyam Kumar Netam Rajasevaiya Pithoura, Ward No.3, Mahasamund-493 551 (C.G.) Pan: Apspn2061H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor 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 Nos.374, 375 & 376/RPR/2025 "नधा"रण वष" /Assessment Years : 2013-14 to 2015-16 Shyam Kumar Netam Rajasevaiya Pithoura, Ward No.3, Mahasamund-493 551 (C.G.) PAN: APSPN2061H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06…

Shyam Kumar Netam, Mahasamund vs. ACIT, Mahasamund

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

ITA 375/RPR/2025[2014-15]Status: HeardITAT Raipur24 Jun 2025AY 2014-15

For Appellant: NoneFor 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 Nos.374, 375 & 376/RPR/2025 "नधा"रण वष" /Assessment Years : 2013-14 to 2015-16 Shyam Kumar Netam Rajasevaiya Pithoura, Ward No.3, Mahasamund-493 551 (C.G.) PAN: APSPN2061H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06…

Shyam Kumar Netam, Mahasamund vs. ACIT, Mahasamund

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

ITA 374/RPR/2025[2013-14]Status: HeardITAT Raipur24 Jun 2025AY 2013-14

For Appellant: NoneFor 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 Nos.374, 375 & 376/RPR/2025 "नधा"रण वष" /Assessment Years : 2013-14 to 2015-16 Shyam Kumar Netam Rajasevaiya Pithoura, Ward No.3, Mahasamund-493 551 (C.G.) PAN: APSPN2061H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06…

Sukhdev Singh Joshi, Jagdalpur, Bastar vs. Income Tax Officer, Ward, Jagdalpur

ITA 174/RPR/2025[2014-15]Status: DisposedITAT Raipur20 Jun 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 173 & 174/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115BSection 147Section 148Section 250Section 271(1)(c)Section 69A

…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: 173 & 174/RPR/2025 (िनधा"रण वष" Assessment Year: 2014-15) Sukhdev Singh Joshi, v Income Tax Officer, Ward Jagdalpur, Behind Bastar Diesel, Rajendra Nagar s Beside Jhankar Talkies, Kumharpara, Ward, Geedam Road, Jagdalpur, Jagdalpur, 494001, Chhattisgarh Bastar, 494001, Chhattisgarh (Through NFAC) PAN: AEOPJ4403J (अपीलाथ"/Appellant) . (""थ" / Respondent) . िन…

Sukhdev Singh Joshi, Jagdalpur, Bastar vs. Income Tax Officer, Ward, Jagdalpur

ITA 173/RPR/2025[2014-15]Status: DisposedITAT Raipur20 Jun 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 173 & 174/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115BSection 147Section 148Section 250Section 271(1)(c)Section 69A

…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: 173 & 174/RPR/2025 (िनधा"रण वष" Assessment Year: 2014-15) Sukhdev Singh Joshi, v Income Tax Officer, Ward Jagdalpur, Behind Bastar Diesel, Rajendra Nagar s Beside Jhankar Talkies, Kumharpara, Ward, Geedam Road, Jagdalpur, Jagdalpur, 494001, Chhattisgarh Bastar, 494001, Chhattisgarh (Through NFAC) PAN: AEOPJ4403J (अपीलाथ"/Appellant) . (""थ" / Respondent) . िन…

Neelam Rai, Raipur vs. Income Tax Officer, Ward-1(1), Bilaspur

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

ITA 97/RPR/2025[2016-17]Status: DisposedITAT Raipur18 Jun 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 97/Rpr/2025 (िनधा"रण वष" Assessment Year: 2016-17)

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 15lSection 250Section 69Section 69A

…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: 97/RPR/2025 (िनधा"रण वष" Assessment Year: 2016-17) Neelam Rai, v Income Tax Officer, Ward-1(1), Kududand, Vishnunagar, s Aayakar Bhawan, Shriram Plaza, Bilaspur-495001, C.G. Vyapar Vihar Road, Opp. Hotel Ananda, Bilaspur-495001, C.G. PAN: BSSPR0265F (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Ravi Agrawal, CA राज" की ओर…

Moti Aloo Bhandar, Korba vs. Income Tax Officer-1, Korba

ITA 340/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Jun 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 340/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri G. S. Agrawal, C.AFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 147Section 148Section 148ASection 250Section 40A(3)

…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: 340/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Moti Aloo Bhandar, v Income Tax Office, Kosabadi, M/s Moti Aloo Bhandar, Rani Road, s Niharika Road, Korba, C.G. Itwari Bazar, Korba-495677, C.G. PAN: AAOFM6796M (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri G. S. Agrawal, C.A. राज" की ओर से /Revenue by : Dr. Priyanka Pat…

Income Tax Officer-1(3), Bhilai vs. Ramandeep Singh Sohi, Durg

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

ITA 268/RPR/2025[2016]Status: DisposedITAT Raipur18 Jun 2025

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.268/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 The Income Tax Officer-1(3), Bhilai (C.G.)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 10(38)Section 142(1)Section 147Section 148

…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.268/RPR/2025 "नधा"रण वष" /Assessment Year : 2016-17 The Income Tax Officer-1(3), Bhilai (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. Ramandeep Singh Sohi, House No.6/10, Near St. Park, Nehru Nagar (E), Bhilai Durg-490 020 (C.G.) PAN: EHQPS5607J ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 06.06.2025 घोषणा क" त…

Vineet Singh Construction Company Pvt. Ltd., Bilaspur vs. Joint Commissioner of Income Tax, Range-1, Bilaspur

ITA 239/RPR/2024[2012-13]Status: DisposedITAT Raipur18 Jun 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 239/Rpr/2024 (िनधा"रण वष" Assessment Year: 2012-13)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 250Section 269SSection 271DSection 275

…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: 239/RPR/2024 (िनधा"रण वष" Assessment Year: 2012-13) Vineet Singh Construction Company V Joint Commissioner of Income Tax, Private Limited, Shop No. 3, s Range-1, Aayakar Bhawan, Kashyap Complex, Indu Udyan Chowk, Vyapar Vihar, Bilaspur, C.G. Jarhabhata, Bilaspur-495001, C.G. PAN: AABCV7141D (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Asses…

Subedar Pathak, Gorakhpur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

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

ITA 338/RPR/2025[2015-16]Status: DisposedITAT Raipur09 Jun 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.338/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Subedar Pathak Devnagari, Near Indian Oil Petrol Pump, Almunium Factory Road, Gorakhpur (U.P)-273- 001 Pan: Apspp4726M ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent

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

Section 10Section 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.338/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Subedar Pathak Devnagari, Near Indian Oil Petrol Pump, Almunium Factory Road, Gorakhpur (U.P)-273- 001 PAN: APSPP4726M ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-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…

Maa Harsidhhi Infra Developers Pvt. Ltd., Bilaspur vs. Deputy Commissioner of Income Tax-1(1), Bilaspur

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

ITA 167/RPR/2025[2022-23]Status: DisposedITAT Raipur09 Jun 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.167/Rpr/2025 "नधा"रण वष" / Assessment Year : 2022-23 Maa Harsiddhi Infra Developers Private Limited H No. Peepal 1/83, Housing Board Colony, Boriyakala, Raipur (C.G.) Pan: Aagcm7052H

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.167/RPR/2025 "नधा"रण वष" / Assessment Year : 2022-23 Maa Harsiddhi Infra Developers Private Limited H No. Peepal 1/83, Housing Board Colony, Boriyakala, Raipur (C.G.) PAN: AAGCM7052H ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार…

Sunil Kumar Rohda, Raipur vs. Income Tax Officer, Ward-1(2), Raipur

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

ITA 119/RPR/2024[2014-15]Status: DisposedITAT Raipur09 Jun 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.119/Rpr/2024 "नधा"रण वष" /Assessment Year : 2014-15 Sunil Kumar Rohda Vasnmal Rohda Building, Main Road, Tilda, Raipur (C.G.)-493 114 Pan: Acmpr7739P

For Appellant: Shri Abhishek Mahawar, 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.119/RPR/2024 "नधा"रण वष" /Assessment Year : 2014-15 Sunil Kumar Rohda Vasnmal Rohda Building, Main Road, Tilda, Raipur (C.G.)-493 114 PAN: ACMPR7739P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 06.06.20…

Rajkumar Thadwani, Raipur vs. Income Tax Officer, Ward-4(4), Raipur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 257/RPR/2025[2017-18]Status: DisposedITAT Raipur06 Jun 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.257/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Rajkumar Thadwani 1-Raju Krishi Kendra, Amardeep Talkies Road, Banstal, Raipur (C.G.)-492 001 Pan: Adbpt0267A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Moolchand Jain, AdvocateFor 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.257/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Rajkumar Thadwani 1-Raju Krishi Kendra, Amardeep Talkies Road, Banstal, Raipur (C.G.)-492 001 PAN: ADBPT0267A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Moolchand Jain, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hear…

Veer Project, Raipur vs. Assistant Commissioner of Income Tax, Raipur

ITA 332/RPR/2025[2017-2018]Status: DisposedITAT Raipur05 Jun 2025AY 2017-2018

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 332/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Vikram Chhabda, C.AFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127(3)Section 143(3)Section 250Section 68

…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: 332/RPR/2025 (िनधा"रण वष" Assessment Year: 2017-18) Veer Project, v Assistant Commissioner of Income Tax, 10/341, Sadar Bazar, s Circle-1(1), Civil Lines, Raipur Raipur-492001, C.G. PAN: AAHFV3785G (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Vikram Chhabda, C.A. राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनव…