Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur
ITA 111/RPR/2025[2008-09]Status: DisposedITAT Raipur21 May 2025AY 2008-09
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )
For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)
…3. He would submit that since the right is being protected under Section 153(D) of the Income Tax Act, as per the law laid down by High Court of Orissa in the matter of Assistant Commissioner of Income Tax, (2023) 454 ITR 312 : 2023 SCC Online Ori 992: (2023) 333 CTR 228, the bare minimum requirement of said section is Approving Authority is required to indicate that what thought process was involved which should be reflected in the approval order, though the elaborate reasons need not to be given, but some indication of reason for arriving into conclusion must exist. In order to appreciate the submission, we wen…
