ESIC CONSULTANCY PVT. LTD., BILASPUR,BILASPUR vs. ACIT, CIRCLE 1(1), BILASPUR, BILASPUR
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Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & DR. DIPAK P. RIPOTE
PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 24.06.2025 for the assessment year 2012-13 as per the grounds of appeal on record.
The contention in law as assailed by the Ld. Counsel for the assessee in this case is that for A.Y.2012-13, reopening of the assessment has been
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