V Y INSTITUTE OF MEDICAL SCIENCE PRIVATE LIMITED, RAIPUR,RAIPUR vs. ACIT-1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

32,49,970/- was treated as un-explained and taxed under section 68 of the Act, which resulted assessed loss at Rs.(-) 43,05,51,858/-. Aggrieved, the assessee filed appeal before the Ld. CIT(A), who dismissed the appeal as under: “5. The final hearing in this case was fixed on 15.04.2024. However, neither the appellant submitted any written

SMT. YOGITA DEVI SAHU, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.182 & 183/Rpr/2025 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Yogita Devi Sahu W/O. Late Sri Tikaram Sahu, C/O. Sri Sujit Kumar Sahu Vindhya Vasini Nagar, Nayak Bandha, Abhanpur Dist. Raipur-493 661 (C.G.) Pan: Cdtps1353N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

Section 5 of the Limitation Act, 1963 regarding the condonation of delay in respect of case of land acquisition has observed and held on the aspect of delay that although the delay cannot be condoned without sufficient cause, the 4 Smt. Yogita Devi Sahu Vs. ITO, Ward-1(1), Raipur ITA Nos. 182 & 183/RPR/2025 merits of the case could

SMT. YOGITA DEVI SAHU, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.182 & 183/Rpr/2025 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Yogita Devi Sahu W/O. Late Sri Tikaram Sahu, C/O. Sri Sujit Kumar Sahu Vindhya Vasini Nagar, Nayak Bandha, Abhanpur Dist. Raipur-493 661 (C.G.) Pan: Cdtps1353N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

Section 5 of the Limitation Act, 1963 regarding the condonation of delay in respect of case of land acquisition has observed and held on the aspect of delay that although the delay cannot be condoned without sufficient cause, the 4 Smt. Yogita Devi Sahu Vs. ITO, Ward-1(1), Raipur ITA Nos. 182 & 183/RPR/2025 merits of the case could

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come