DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR
ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)
For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)
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Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur definition of the term "Assessing Officer" as contemplated in Section 2(7A) of the Act, which reads as under:
"2. In this act, the context otherwise requires:- xxxxxxxxxx
(7A) "Assessing Officer" means the Assistant Commissioner or Deputy
Commissioner or Assistant Director or Deputy Director or the Incometax Officer
