RAJENDRA KUMAR AGRAWAL, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR
In the result, the appeal of the assessee is allowed
ITA 130/RPR/2023[2018-19]Status: DisposedITAT Raipur24 Aug 2023AY 2018-19
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.130/Rpr/2023 निर्धारण वर्ष /Assessment Year: 2018-19 Rajendra Kumar Agrawal Vs Principal Commissioner Of Income Gandhi Chowk Tax, Raipur-1 Neora, Raipur (C.G.) 493114 Pan No. Acipa 5919L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धारितीती की ओर से /Assessee By : Shri Praveen Goyel, Ca राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई ाई की तारीख / Date Of Hearing : 21/08/2023 घोषणाणा की तारीख/Date Of Pronouncement : 24 /08/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Principal Commissioner Of Income Tax, Raipur-1, Dated 16.03.2023 U/S 263 Of The Income Tax Act, 1961. The Grounds Of The Appeal Raised By The Assessee Are As Under: “ 1. That On The Facts & In The Circumstances Of The Case & In Law, The Order Passed By Id. Pr. Cit-1, Raipur U'S 263 Of The Act Dated 16/03/2023 Is Illegal & Void- Ab-Initio, 2. That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit-1. Raipur Failed To Demonstrate That How The Order Passed By The Ao Is Erroneous Which Caused Prejudice To The Revenue. 3. That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit-1. Raipur Has Stated In The Order That No Adverse Inference Is Drawn On The Issues Raised In Notice U/S 263, However, Set Aside The Proceedings Initiated U/S 263 Of The Act, Hence, The Same Is Contradictory & Incorrect. 4. The Appellant Craves To Add, Alter Or Delete Any Of The Grounds Of Appeal During The Course Of Appellate Proceedings,”
For Appellant: Shri Praveen Goyel, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 194Section 194JSection 263Section 40Section 438Section 80C
TDS while making or crediting payment aggregating to Rs 30,000/- and above. Thus in accordance with provision of section 194J
