NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section provides as follows: - Form of appeal and limitation. "249. (1) Every appeal under this Chapter shall be in the prescribed form 61-and shall be verified in the prescribed manner 7[and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 4 Nikita Kingrani Vs. DCIT, CPC-TDS

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section provides as follows: - Form of appeal and limitation. "249. (1) Every appeal under this Chapter shall be in the prescribed form 61-and shall be verified in the prescribed manner 7[and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 4 Nikita Kingrani Vs. DCIT, CPC-TDS

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section provides as follows: - Form of appeal and limitation. "249. (1) Every appeal under this Chapter shall be in the prescribed form 61-and shall be verified in the prescribed manner 7[and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 4 Nikita Kingrani Vs. DCIT, CPC-TDS

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section provides as follows: - Form of appeal and limitation. "249. (1) Every appeal under this Chapter shall be in the prescribed form 61-and shall be verified in the prescribed manner 7[and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 4 Nikita Kingrani Vs. DCIT, CPC-TDS

VEER PROJECTS,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 654/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

TDS 5,059 Difference in income as per 26AS and P&L Rs. 4516001 Total Rs. 1,50,16,117 Disallowances as discussed above u/s 68 of the Act and taxable at special Rate u/s 115BBE 1. Unsecured Loan 2,63,43,671 1. Sundry Creditors 2,56,47,012 Total assessed Income Rs.6,70,06,800 4. Aggrieved with

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

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

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH(CG) vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

TDS), Raipur section 249(3) of the Act and the delay is attributable to the negligence and inaction on the part

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH (C.G) vs. INCOME TAX OFFICER (TDS),RAIPUR, AYKAR BHAWAN

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

TDS), Raipur section 249(3) of the Act and the delay is attributable to the negligence and inaction on the part

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

TDS), Raipur section 249(3) of the Act and the delay is attributable to the negligence and inaction on the part

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,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