M/S M/S GOYAL CONSTRUCTION COMPANY, RAIPUR,RAIPUR (CG) vs. THE INCOME TAX OFFICER, 3(1),RAIPUR, RAIPUR (CG)
In the result, appeal of the assessee is partly allowed for statistical purposes in terms of my aforesaid observations
ITA 17/BIL/2017[2012-13]Status: DisposedITAT Raipur24 Jan 2023AY 2012-13
Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 17/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Goyal Construction Company Shop No.213-214, Ii Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) Pan : Aaffg9964N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 4Section 80I
Section 120 of the Act, therefore, we are not inclined to accept the aforesaid claim of the department. We, thus, in terms of our aforesaid observations are unable to concur with the Ld.
DR that the Income-Tax Officer, Ward-1(2), Jabalpur was validly vested with the jurisdiction over the case of the assessee on the basis of allocation
