RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC dated 20.10.2023 wherein the ld. CIT(A) has dismissed the appeal of the assessee against the orders passed by the Assessing Officer under section 147 r.w.s. 144 r.w.s. 144B of the Income

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. DR-1 O R D

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. DR-1 O R D

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. DR-1 O R D

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD-1, , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

Bench: Shri Anadee Nath Misshra

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. DR-1 O R D

RAHMAN SHAH,CHHINDWARA vs. INCOME TAX OFFICER, WARD CHHINDWARA, CHHINDWARA

In the result the appeal is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2017-18 Rahman Shah, H. No. 817, Vs. The Ito, Lakhanwarda Ghasanvada Bsrahira Ward-Chhindwara, M.P. Seja, Amarwada, Chhindwara, M.P. Pan:Ggkps4130P (Appellant) (Respondent) Assessee By: Sh. G.N. Purohit, Sr. Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 30.06.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed Against The Order Of The Learned Cit(A) Under Section 250 Of The Income Tax Act 1961 Wherein The Learned Cit(A) Has Dismissed The Appeal Of The Assessee That Was Filed Against The Order Of The Ito-Ward 1, Chhindwara Under Section 144 Of The Act Dated 30.10.2019. The Grounds Of Appeal Are Under:- “1. That The Learned Ao As Well As Cit(A) Has Erred In Law & On Facts Of The Case Making Ex Party Order. The Assessee Did Not Received Any Communication Regarding The Hearing Of The Appeal. The Assessee Is Denied Opportunity Of Hearing. The Order Should Be Set-Aside. 2. The Addition Of Rs. 60,00,000/- Is Illegal Unjustified. It Is Fully Covered But The Withdrawals From The Same Bank Account. The Addition Should Be Deleted In Toto. 3. The Assessee Is An Agriculturist & Advised Not Liable To Income Tax. The Assessment For The Assessment Year 2017-18 Should Be Quashed In Toto.

D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed against the order of the learned CIT(A) under section 250 of the Income Tax Act 1961 wherein the learned CIT(A) has dismissed the appeal of the assessee that was filed against the order of the ITO-Ward 1, Chhindwara under section 144 of the Act dated