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31 results for “condonation of delay”+ Section 79clear

Sorted by relevance

Chennai422Mumbai338Kolkata223Delhi205Ahmedabad142Karnataka136Bangalore118Hyderabad103Jaipur101Indore60Chandigarh58Surat58Pune42Rajkot41Cuttack41Calcutta41Amritsar39Raipur31Visakhapatnam31Nagpur22Lucknow22Cochin19Patna12SC8Guwahati8Telangana7Allahabad7Agra6Dehradun5Jodhpur5Panaji4Orissa4Varanasi4Jabalpur3Ranchi3Rajasthan2Andhra Pradesh1

Key Topics

Section 80P(2)95Addition to Income25Section 143(3)24Disallowance23TDS21Deduction21Section 80P19Natural Justice19Section 263

UPENDRA SINGH CHAUHAN, JAGDALPUR,BASTAR vs. INCOME TAX OFFICER, WARD-JAGDALPUR, BASTAR

In the result, the appeal of the assessee is dismissed in terms of my aforesaid observations

ITA 192/RPR/2023[2009-10]Status: DisposedITAT Raipur20 Oct 2023AY 2009-10

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 192/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 Upendra Singh Chauhan Nayapara, Jagdalpur, Chhattisgarh-494 001. Pan : Afupc3193D ………. अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Jagdalpur (C.G.) ………""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 148

79,055/-. 3 Upendra Singh Chauhan Vs. ITO, Jagdalpur (C.G.) (c) That aggrieved by the ex-parte Assessment order, applicant filed appeal before Id. Commissioner of Income-tax (Appeals)- 1, Raipur on 10/01/2015. (d) That subsequently, when the appeal was fixed for hearing the applicant was represented through his counsel and written submission was also filed. (e) That some criminal

Showing 1–20 of 31 · Page 1 of 2

15
Section 1488
Section 1476
Section 2506

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

ITA 445/RPR/2025[2014-15]Status: DisposedITAT Raipur05 Feb 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR
Section 139Section 147Section 148Section 148ASection 250Section 68

section 148 of the Act. The reason for re-opening of these cases were that the appellant assessee had taken accommodation entries aggregating to Rs.16,54,79,650/- and Rs.31,64,15,869/- in AYs 2014-15 and 2015-16 respectively. Consequential, assessments were completed by taxing the above mentioned accommodation entries, which resulted assessments at Rs.16

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

ITA 446/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Yogesh Kumar Sharma, CIT-DR
Section 139Section 147Section 148Section 148ASection 250Section 68

section 148 of the Act. The reason for re-opening of these cases were that the appellant assessee had taken accommodation entries aggregating to Rs.16,54,79,650/- and Rs.31,64,15,869/- in AYs 2014-15 and 2015-16 respectively. Consequential, assessments were completed by taxing the above mentioned accommodation entries, which resulted assessments at Rs.16

NELSON YONA,RAIPUR vs. INCOME TAX OFFICER, WARD 4(1), RAIPUR

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

ITA 181/RPR/2025[2011-12]Status: DisposedITAT Raipur29 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.181/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Nelson Yona Near Shiv Mandir, Avanti Vihar, Raipur (C.G.)-492 006 Pan: Adbpy8725E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Goyal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 250Section 5Section 68

79 Years is suffering from prolonged Illness. d. That the originally notice u/s.148 of the Act was issued to the appellant for the AY 2011-12 and 2012-13, when the same came to the knowledge of appellant, the assessing officer has already passed assessment order for the AY 2011-12 u/s.144 of the Act and the appellant complied

GRAMIN SEWA SAHAKARI SAMITI, MADELI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 325/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INOCME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 327/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, KOSMARRA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 324/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 337/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 340/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 341/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 328/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI ,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 329/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 332/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 333/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 336/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 326/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 339/RPR/2023[2016-17]Status: DisposedITAT Raipur05 Dec 2023AY 2016-17

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 331/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 335/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 338/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

79,470/ again on A/C of TDS debited to Paddy account whereas the assessee society had already added the same in computation of total income hence the same may be deleted. 2. That the CIT(A) has erred in completing the appellate proceedings without giving reasonable and sufficient opportunity of being heard to the appellant, which is against the principle