ADHIRAJ CEMENTS, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

ITA 76/RPR/2026Status: DisposedITAT Raipur31 July 2026AY 2020-213 pages

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Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE

For Appellant: Shri Hardik Jain, CA
For Respondent: Shri Rituparna Namdeo, CIT- DR
Hearing: 27.07.2026Pronounced: 31.07.2026

PER BENCH :

This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2020-21 on 25.11.2025 emanating from assessment order under section 143(3) rws 144B of the Act dated 22.09.2022. 2 Adhiraj Cements

Findings and Analysis :

2.

We have heard both parties and perused the records. In this case, Ld. AR submitted that Ld. CTI(A) has failed to adjudicate ground Nos. 6 and 7 raised by the assessee which have been reproduced by the Ld. CIT(A) but not adju

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