MUNICIPAL COUNCIL DONGARGARH, RAJNANDGAON, RAJNANDGAON vs. ITO, WARD-1/RAJNANDGAON, RAJNANDGAON
In the result, the appeal of the assessee is allowed as above
ITA 625/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Feb 2026AY 2018-19
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 625/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Municipal Council Dongargarh, Vs Ito, Ward-1/Rajnandgaon, Income C/O Chief Municipal Officer, Tax Office, Raipur Naka, Municipal Council, Dongargarh, Rajnandgaon, Chhattisgarh, 491441 Rajnandgaon, Chhattisgarh, 491445 Pan: Aamfm7895D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Nitesh Khandelwal, Ca & Ms. Swati Khandelwal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/02/2026 घोषणा की तारीख / Date Of : 06/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 26.08.2025 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [‘Cit(A)’] Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).
For Appellant: Shri Nitesh Khandelwal, CA and Ms. Swati Khandelwal, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR
Section 10Section 115BSection 139(1)Section 148Section 148ASection 250Section 69
148A(d) of the Act for AY 2020-21
reads as under:
“5.1 Reference is further drawn on Chapter Ill of the Income Tax Act, 1961:
"Incomes Which Do Not Form Part of Total Income". As per the provisions defined under sub-section (20) of section 10 of the Income Tax Act which reads as under:
The income
