JOINT COMMISSIONER OF INCOME TAX(OSD), CIRCLE -1(1), RAIPUR, RAIPUR vs. SHIVALIK POWER AND STEEL PRIVATE LIMITED, RAIPUR, RAIPUR

ITA 496/RPR/2026Status: DisposedITAT Raipur09 July 2026AY 2016-175 pages

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

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Praveen Goyal, CA
For Respondent: Shri Rituparna Namdeo. CIT-DR
Hearing: 08.07.2026Pronounced: 09.07.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the Revenue emanates from the order of the Ld.ADDL/JCIT(A), Varanasi dated 20.03.2026 for the assessment year 2016-17 as per the grounds of appeal on record.

2.

The relevant facts in this case are that the assessee is a Private Limited Company engaged in the manufacturing of S.G Iron a

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