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

Asif Ali, Nawagarh Ambikapur vs. ITO Ward 1 Ambikapur, Kharasiya Road Ambikapur

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

ITA 159/RPR/2025[2013-14]Status: DisposedITAT Raipur07 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.159/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Asif Ali Nawagarh Ambikapur, Surguja (C.G)-497 001 Pan: Aoypa3486J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Richa Khatri, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Hearing) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.159/RPR/2025 "नधा"रण वष" / Assessment Year : 2013-14 Asif Ali Nawagarh Ambikapur, Surguja (C.G)-497 001 PAN: AOYPA3486J ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : Ms. Richa Khatri, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 06.05.2025 घोषणा क" तार"ख / Date of…

Pratik Shah, Bhilai, Durg vs. Income Tax Officer, Ward-2(1), Bhilai, Durg

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

ITA 224/RPR/2024[2017-18]Status: DisposedITAT Raipur07 May 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. /Ita No. 224/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 142(1)Section 144Section 144(1)Section 250Section 69A

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. /ITA No. 224/RPR/2024 (िनधा"रण वष" Assessment Year: 2017-18) Shri Pratik Shah, V ITO, Ward-2(1), Qtr. No. 52, R S S Market, Opposite S Civic Center, Bhilai, CG Bank of India, Post Powerhouse, Bhilai 490011, CG PAN: CDGPS8516L (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Yogesh Sethia, CA राज" की ओर से /Revenue by : Dr. Priyank…

M/S Sarda Energy Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

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

ITA 134/RPR/2025[2015-16]Status: DisposedITAT Raipur23 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.134/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/S. Sarda Energy Limited 73-A, Central Avenue Road, Nagpur (Mh)-440 018 Pan: Aalcs8505J ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Adarsh Jain, CAFor Respondent: Shri S.L Anuragi, 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.134/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 M/s. Sarda Energy Limited 73-A, Central Avenue Road, Nagpur (MH)-440 018 PAN: AALCS8505J ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Naya Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Adarsh Jain, CA Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 24.04.2025 घ…

Eshan Bhandari, Bilaspur vs. Income Tax Officer, Ward-1(1), Bilaspur

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

ITA 59/RPR/2025[2017-18]Status: HeardITAT Raipur21 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.59/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Eshan Bhandari Mata Choura Old Sharkanda, Bilaspur (C.G.)-495 001 Pan: Akwpb6830F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

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

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.59/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Eshan Bhandari Mata Choura Old Sharkanda, Bilaspur (C.G.)-495 001 PAN: AKWPB6830F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.04.2025 घोषणा क" त…

Mahendra Kumar Gupta, Indore vs. ACIT Circle-2(1), Raipur

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

ITA 138/RPR/2025[2012-13]Status: HeardITAT Raipur17 Apr 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.137/Rpr/2025 "नधा"रण वष" /Assessment Year: 2011-12 Mahendra Kumar Gupta Huf 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Aaghm8528M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं./Ita No.138/Rpr/2025 "नधा"रण वष" /Assessment Year: 2012-13 Mahendra Kumar Gupta 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Adcpg7886K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent : Mrs. Shelly Maheshwari, Ca Shri Ashish Goyal, Advocate Revenue By : Dr. Priyanka Patel, Sr. Dr

For Respondent: Mrs. Shelly Maheshwari, CA
Section 5

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR (Through Virtual Hearing) "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.137/RPR/2025 "नधा"रण वष" /Assessment Year: 2011-12 Mahendra Kumar Gupta HUF 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 PAN: AAGHM8528M .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ITA No.138/RPR/2025 "नधा"रण वष" /Assessment Year: 2012-13 Mahendra K…

Mahendra Kumar Gupta HUF, Indore vs. ACIT Circle-2(1), Raipur

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

ITA 137/RPR/2025[2011-12]Status: HeardITAT Raipur17 Apr 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.137/Rpr/2025 "नधा"रण वष" /Assessment Year: 2011-12 Mahendra Kumar Gupta Huf 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Aaghm8528M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं./Ita No.138/Rpr/2025 "नधा"रण वष" /Assessment Year: 2012-13 Mahendra Kumar Gupta 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 Pan: Adcpg7886K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent : Mrs. Shelly Maheshwari, Ca Shri Ashish Goyal, Advocate Revenue By : Dr. Priyanka Patel, Sr. Dr

For Respondent: Mrs. Shelly Maheshwari, CA
Section 5

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR (Through Virtual Hearing) "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.137/RPR/2025 "नधा"रण वष" /Assessment Year: 2011-12 Mahendra Kumar Gupta HUF 404, Suraj Villa, 9/2, New Palasia, Indore (M.P)-452 001 PAN: AAGHM8528M .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ITA No.138/RPR/2025 "नधा"रण वष" /Assessment Year: 2012-13 Mahendra K…

Late Shanti Mohta, Raipur vs. Income Tax Officer Ward 2(1), Raipur

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

ITA 71/RPR/2025[2017-18]Status: DisposedITAT Raipur16 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.71/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Late Shanti Mohta 15/391, Jawahar Nagar, Ravigram S.O Chhattisgarh- 492 001 Pan: Aldpm6184F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, 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.71/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Late Shanti Mohta 15/391, Jawahar Nagar, Ravigram S.O Chhattisgarh- 492 001 PAN: ALDPM6184F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Mahendra Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.04.2025…

Kalyan Gas Agency, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

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

ITA 62/RPR/2025[2017-18]Status: DisposedITAT Raipur16 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.62/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Kalyan Gas Agency 1, New Bus Stand, Pandri, Raipur (C.G.)-492 001 Pan: Aagfk4563Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, 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.62/RPR/2025 "नधा"रण वष" /Assessment Year : 2017-18 Kalyan Gas Agency 1, New Bus Stand, Pandri, Raipur (C.G.)-492 001 PAN: AAGFK4563Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 15.04.2025 घोषणा क" तार"ख / Da…

Geeta Patel, Raipur vs. Income Tax Officer, Ward 3(1), Raipur

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

ITA 125/RPR/2025[2015-16]Status: DisposedITAT Raipur16 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.125/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Geeta Patel House No.B-13, Sector-5, Devendra Nagar, Raipur (C.G.) Pan: Aeqpp8409Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Office, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)

…0आयकर 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.125/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Geeta Patel House No.B-13, Sector-5, Devendra Nagar, Raipur (C.G.) PAN: AEQPP8409Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Office, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.04.2025 घोषणा क" त…

Ranjeet Singh Saini, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

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

ITA 58/RPR/2025[2018-19]Status: HeardITAT Raipur09 Apr 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 144Section 147Section 148Section 148ASection 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: 58/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Ranjeet Singh Saini, V The Income Tax Officer-Ward-3(1), C-38, Saini Electricals, s Central Revenue Building, New Bombay Market, Main Building, Civil Lines, Raipur-492001, Chhattisgarh Raipur-492001, Chhattisgarh PAN: ANFPS1114H (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shr…

Vivekanand Vaishnav, Korba vs. Income Tax Offier Ward-2, Korba

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

ITA 110/RPR/2025[2016-17]Status: DisposedITAT Raipur09 Apr 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.110/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Vivekanand Vaishnav Office Of Cseb Je Barpali Cseb, Korba-495 674 (C.G.) Pan: Admpv0890N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Vivekand Vaishnav, AssesseeFor 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.110/RPR/2025 "नधा"रण वष" /Assessment Year : 2016-17 Vivekanand Vaishnav Office of CSEB JE Barpali CSEB, Korba-495 674 (C.G.) PAN: ADMPV0890N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Vivekand Vaishnav, Assessee Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.04.2025 घोषण…

Mithilesh Kumar Tiwari, Raipur vs. ACIT, Central Circle, Bilaspur

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

ITA 49/RPR/2025[2019-20]Status: DisposedITAT Raipur04 Apr 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.44 To 49/Rpr/2025 "नधा"रण वष" / Assessment Years: 2014-15 To 2019-20 Mithilesh Kumar Tiwari Prop. Of M/S. Hk Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 Pan: Afhpt4870R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.44 to 49/RPR/2025 "नधा"रण वष" / Assessment Years: 2014-15 to 2019-20 Mithilesh Kumar Tiwari Prop. of M/s. HK Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 PAN: AFHPT4870R ........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…

Mithilesh Kumar Tiwari, Raipur vs. ACIT, Central Circle, Bilaspur

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

ITA 48/RPR/2025[2018-19]Status: DisposedITAT Raipur04 Apr 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.44 To 49/Rpr/2025 "नधा"रण वष" / Assessment Years: 2014-15 To 2019-20 Mithilesh Kumar Tiwari Prop. Of M/S. Hk Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 Pan: Afhpt4870R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.44 to 49/RPR/2025 "नधा"रण वष" / Assessment Years: 2014-15 to 2019-20 Mithilesh Kumar Tiwari Prop. of M/s. HK Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 PAN: AFHPT4870R ........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…

Mithilesh Kumar Tiwari, Raipur vs. ACIT, Central Circle, Bilaspur

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

ITA 47/RPR/2025[2017-18]Status: DisposedITAT Raipur04 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.44 To 49/Rpr/2025 "नधा"रण वष" / Assessment Years: 2014-15 To 2019-20 Mithilesh Kumar Tiwari Prop. Of M/S. Hk Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 Pan: Afhpt4870R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.44 to 49/RPR/2025 "नधा"रण वष" / Assessment Years: 2014-15 to 2019-20 Mithilesh Kumar Tiwari Prop. of M/s. HK Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 PAN: AFHPT4870R ........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…

Mithilesh Kumar Tiwari, Raipur vs. ACIT, Central Circle, Bilaspur

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

ITA 46/RPR/2025[2016-17]Status: DisposedITAT Raipur04 Apr 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.44 To 49/Rpr/2025 "नधा"रण वष" / Assessment Years: 2014-15 To 2019-20 Mithilesh Kumar Tiwari Prop. Of M/S. Hk Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 Pan: Afhpt4870R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.44 to 49/RPR/2025 "नधा"रण वष" / Assessment Years: 2014-15 to 2019-20 Mithilesh Kumar Tiwari Prop. of M/s. HK Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 PAN: AFHPT4870R ........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…

Mihilesh Kumar Tiwari, Raipur vs. ACIT, Central Circle, Bilaspur

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

ITA 45/RPR/2025[2015-16]Status: DisposedITAT Raipur04 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.44 To 49/Rpr/2025 "नधा"रण वष" / Assessment Years: 2014-15 To 2019-20 Mithilesh Kumar Tiwari Prop. Of M/S. Hk Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 Pan: Afhpt4870R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.44 to 49/RPR/2025 "नधा"रण वष" / Assessment Years: 2014-15 to 2019-20 Mithilesh Kumar Tiwari Prop. of M/s. HK Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 PAN: AFHPT4870R ........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…

Mithilesh Kumar Tiwari, Raipur vs. ACIT, Central Circle, Bilaspur

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

ITA 44/RPR/2025[2014-15]Status: DisposedITAT Raipur04 Apr 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.44 To 49/Rpr/2025 "नधा"रण वष" / Assessment Years: 2014-15 To 2019-20 Mithilesh Kumar Tiwari Prop. Of M/S. Hk Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 Pan: Afhpt4870R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, 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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.44 to 49/RPR/2025 "नधा"रण वष" / Assessment Years: 2014-15 to 2019-20 Mithilesh Kumar Tiwari Prop. of M/s. HK Enterprises, Flat No.102, First Floor, Jainam Planet, Tatibandh, Raipur (C.G)-492 001 PAN: AFHPT4870R ........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…

Shri Rishabhdeo Mandir Trust, Raipur vs. Income Tax Officer, Exemption, Ward-2, Raipur

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

ITA 56/RPR/2025[2017-18]Status: DisposedITAT Raipur03 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.56/Rpr/2025 "नधा"रण वष" /Assessment Year: 2017-18

For Appellant: Mrs. Dimple Warlywani, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)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.56/RPR/2025 "नधा"रण वष" /Assessment Year: 2017-18 Shri Rishabhdeo Mandir Trust Sadar Bazar, Raipur (C.G.)-492 001 PAN: AAAAS3594A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (Exemption) Ward-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Mrs. Dimple Warlywani, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 03.04.2025 घोषणा क"…

M/S Bagmal Premraj Sethiya, Dhamtari, Dhmatari vs. ACIT, Central Circle-2, Raipur

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

ITA 33/RPR/2025[2018-19]Status: DisposedITAT Raipur03 Apr 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.33/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Bagmal Premraj Sethiya C/O. Bagmal Premraj Sethiya, Near Jain Mandir, Itwari Bazar, Dhamtari (C.G.)-493 773 Pan: Aakfb5426F

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.33/RPR/2025 "नधा"रण वष" / Assessment Year : 2018-19 M/s. Bagmal Premraj Sethiya C/o. Bagmal Premraj Sethiya, Near Jain Mandir, Itwari Bazar, Dhamtari (C.G.)-493 773 PAN: AAKFB5426F ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-2, Raipur (C.G) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुन…

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

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

ITA 368/RPR/2023[2016-17]Status: DisposedITAT Raipur03 Apr 2025AY 2016-17

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

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.364 to 368/RPR/2023 "नधा"रण वष" / Assessment Years : 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) PAN: JBPBO1308G ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Yogesh Sethia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 03.04.2025 घोषणा क" तार"ख / Date of Pro…