SHRI SHRI DEEPAK KUMAR PATEL,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), RAIPUR (CG)
In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations
ITA 336/BIL/2016[2010-2011]Status: DisposedITAT Raipur12 Dec 2022AY 2010-2011
Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.336/Rpr/2016 "नधा"रण वष" / Assessment Year :2010-11 Shri Deepak Kumar Patel, Hind Pipe Industries, New Timber Market, Fafadih, Raipur (C.G.)-492 009 Pan : Akgpp0868F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)Section 143(3)
482/- on 25.03.2010. The bill raised by the commission agent bears the name of the agent in block letters and below it, is the address "30/1" CIT
Road Scheme 6M Kolkata-54". The bill shows that the agent has sold 26774 pipes in Kanker, Ambikapur Jashpur Block. The agent's return of income for AY 2010-11 shows total income
