JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOME TAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of fees on the basis of the provisions of Section 234E. That is not the issue here. The issue

DEPUTY COMMISSIONER OF INCOME TAX , RAIPUR vs. GRAND MOTORS, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Dy. Commissioner Of Income Tax-1(1), Grand Motors, Aayakar Bhawan, Civil Lines, Lodhi Para Chowk, Pandri, Raipur Raipur, 492001, Chhattisgarh Chhattisgarh, 492001 Pan: Aagfg8524P

section 43B of the Income Tax Act, 1961. 2. Whether on the facts and in the circumstance of the case and in law, the decision of Ld. Addl/JCIT (A)-1, Surat was justified in deleting the addition made by the OCIT CPC to the tune of Rs.3,05,92,653/- by holding that unpaid VAT could have been disallowed

RAJESH KUMAR SINGHANIA HUF,RAIPUR vs. INCOME TAX OFFICER, WARD 1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.848/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Rajesh Kumar Singhania Huf B-22/12, Sector-3, Udaya Society, Tatibandh, Raipur (C.G.) Pan: Aadhr1548F

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, we condone the delay of 30 days involved in the present appeal and the matter is heard on merits. 4. That the Ld.CIT(Appeals)/NFAC had dismissed

M/S GULZAR-MOKSH(JV), JAGDALPUR,BASTAR vs. INCOME TAX OFFICER, JAGDALPUR, BASTAR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.166/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Gulzar-Moksh (Jv) Gulzar Niwas, Geedam Road, Jagdalpur (C.G)-494 001 Pan: Aanfg4916A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Jagdalpur (C.G) ……""यथ" / Respondent

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. 4. That in the recent

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

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

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. 3. That in the recent

LATE SHANTI MOHTA,RAIPUR vs. INCOME TAX OFFICER WARD 2(1), RAIPUR, RAIPUR

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

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

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. That in the recent judgment

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025; and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 29 days involved in the captioned appeals is condoned…..” 3. At the time of hearing, parties herein conceded that the facts, circumstances

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025; and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 29 days involved in the captioned appeals is condoned…..” 3. At the time of hearing, parties herein conceded that the facts, circumstances

MANISH KUMAR JAIN, RAJNANDGOAN,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025; and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 29 days involved in the captioned appeals is condoned…..” 3. At the time of hearing, parties herein conceded that the facts, circumstances

HEM LAL SAHU, RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.473/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Hem Lal Sahu Ram Nagar, Gali No.4, Shitla Para, Raipur (C.G.)-492 001 Pan: Egpps3559K

Section 250(4) & (6) of the Act should enquire regarding veracity of the submissions made by the assessee. However, this is a case as evident, the Ld. CIT(Appeals)/NFAC goes into some other premises which was not the subject matter of the condonation submitted by the assessee. In such circumstances, in my considered view as per condonation petition placed

RAJMAL JAIN, NARAYANPUR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker

RAJMAL JAIN, NARAYANPUR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker

RAJMAL JAIN, NARAYANPUR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker

RAJMAL JAIN, NARAYANPUR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker

RAJMAL JAIN, BASTAR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker

RAJMAL JAIN, NARAYANPUR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker

RAJMAL JAIN, NARAYANPUR,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker

RAJMAL JAIN,NARAYANPUR vs. INCOME TAX OFFICER, KANKER

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.20 To 29/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2015-16 Rajmal Jain Ward No.3, Tahsilpara, Main Road, Narayanpur, Dist. Bastar Chhattisgarh (C.G.)-494 661 Pan: Aoupj1700Q .......अपीलाथ" / Appellant बनाम / V/S.

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025 and on a careful consideration of the contents in the said condonation application, I am of the considered view that delay in 3 Rajmal Jain Vs. ITO, Kanker