Mesers Goyal Infraventures Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur
In the result, all the appeals filed by the assessee vide ITA No
ITA 246/RPR/2019[2012-13]Status: DisposedITAT Raipur14 Sept 2021AY 2012-13
Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh
For Appellant: Shri Akshay Ringasia &For Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 153ASection 254(1)Section 68
…l Pvt. Ltd.& another ITA Nos.240-243 & 246/RPR/2019 Mumbai Tribunal in case of Arch Pharmalabs Ltd & Arch Impex P. Ltd. (I.T.A. No. 6656/Mum/2017 & others) (dated 07.04.2021), Ranchi Tribunal in Rajat Minerals Pvt. Ltd. Vs DCIT (Central Circle 1) ([2020] 181 ITD 368 (Ranchi-Trib.), Cuttack Tribunal in Dilip Constructions Private Limited Vs. ACIT IT(SS)A Nos. 66 to 71/CTK/2018. 13. In other alternative submissions the ld AR for the assessee submits that the AO passed a single order in a hasty manner to make the impugned addition, applying same facts to each of the assessment year without weighing the facts…