PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR
In the result, appeal of the assessee is allowed
ITA 462/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18
Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 194D
43(1). It failed to provide the logic and basis of upward revision made.
2.1 The CPC, Bengaluru, erroneously made an upward adjustment in the intimation under Section 143(1) without providing any explanation, computation, or legal basis in the annexure to intimation order. Any addition without a show-cause and without opportunity of being heard, without a reasoned order
