THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. VIJAYSHREE FATS & OIL PRODUCTS PRIVATE LIMITED , RAIPUR

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.49/Rpr/2018 Co No.02/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Vijayshree Fats & Oil Products Pvt. Ltd. Jawahar Nagar, Raipur (C.G.) Pan : Aabcv2584Q ……""यथ" / Respondent

capital gain on sale of property?" 2. "Whether on points of law and on facts & circumstances of the case, the Ld. CIT(A) has erred in ignoring the ratio of the decision of the Hon'ble Supreme Court in the case of CIT Vs Artex Manufacturing Co. [227 ITR 260(SC)] wherein it has been held that the possibility

NEELAM MANDHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.303/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Neelam Mandhani D-27, Shailendra Nagar, Raipur-492 001 (C.G.) Pan: Bgkpm2502A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

Section 69A of the Income Tax Act, 1961, without properly appreciating the source of investment and documentary evidence submitted by the appellant. The addition has been sustained solely on presumptions and conjectures, which is unsustainable in law. 2. The learned CIT(A) erred in affirming the order of the Assessing Officer (AO) without properly considering the submissions, documentary evidence

DCIT-1(1),BHILAI, BHILAI vs. SALIGRAM TRIPATHI, DURG

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.582/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.)

Capital Gain. 2. Whether on the facts and in the circumstances of the case in law, the ld. CIT Appeal was justified in deleting the addition of Rs.4,57,774 on account of unexplained investment under section 69 of the Income Tax Act,1961. 3. Whether on the fact and in the circumstances of the case

ACIT CENTRAL CIRCLE-1 RAIPUR, RAIPUR vs. MARUTI CLEAN COAL AND POWER LIMITED, RAIPUR

In the result, appeal of the Revenue in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. /It(Ss)A No.19/Rpr/2025 Co No.19/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Maruti Clean Coal & Power Limited 8Th Floor, Cbd Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 Pan: Aadcm4810C ……""यथ" / Respondent

46A(2), for admission of such additional evidences that too without providing any opportunity to the A.O whatsoever? 4. At the very outset, the Ld. CIT-DR submitted that they are not pressing Ground of appeal No.2 and 4. After hearing the submissions of the Ld. CIT-DR, the Ground of appeal Nos.2 and 4 are dismissed as not pressed