SANJOG JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

1. Please furnish the evidence in support of the claim u/s 54B that the land sold was utilized for agricultural purpose in the preceding two years. 2. Supporting documents for exemption claimed u/s.54F 3. Proof for investment in REC bond 4. Proof for deposit of Capital gain account 5. Details of the residential house owned by you at the time

SANJOG JHABAK L/H OF LATE GAUTAM CHAND JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

1. Please furnish the evidence in support of the claim u/s 54B that the land sold was utilized for agricultural purpose in the preceding two years. 2. Supporting documents for exemption claimed u/s.54F 3. Proof for investment in REC bond 4. Proof for deposit of Capital gain account 5. Details of the residential house owned by you at the time

SMT. SUSHILA DEVI JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

1. Please furnish the evidence in support of the claim u/s 54B that the land sold was utilized for agricultural purpose in the preceding two years. 2. Supporting documents for exemption claimed u/s.54F 3. Proof for investment in REC bond 4. Proof for deposit of Capital gain account 5. Details of the residential house owned by you at the time

SMT. TILOTTAMA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

1. Please furnish the evidence in support of the claim u/s 54B that the land sold was utilized for agricultural purpose in the preceding two years. 2. Supporting documents for exemption claimed u/s.54F 3. Proof for investment in REC bond 4. Proof for deposit of Capital gain account 5. Details of the residential house owned by you at the time

SMT. PUSHPA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

1. Please furnish the evidence in support of the claim u/s 54B that the land sold was utilized for agricultural purpose in the preceding two years. 2. Supporting documents for exemption claimed u/s.54F 3. Proof for investment in REC bond 4. Proof for deposit of Capital gain account 5. Details of the residential house owned by you at the time

SAMPAT LAL JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

1. Please furnish the evidence in support of the claim u/s 54B that the land sold was utilized for agricultural purpose in the preceding two years. 2. Supporting documents for exemption claimed u/s.54F 3. Proof for investment in REC bond 4. Proof for deposit of Capital gain account 5. Details of the residential house owned by you at the time

SANKET JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

1. Please furnish the evidence in support of the claim u/s 54B that the land sold was utilized for agricultural purpose in the preceding two years. 2. Supporting documents for exemption claimed u/s.54F 3. Proof for investment in REC bond 4. Proof for deposit of Capital gain account 5. Details of the residential house owned by you at the time

GANPAT SAHU,RAIPUR vs. INCOME TAX OFFICER-4(5) , RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 61/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ganpat Sahu S/O. Late Shri Sattusahu, Dabripara, Near Krishna Public School, Village-Dunda, P.O. Sejbahar, Raipur (C.G.)-492015 Pan : Fzxps0022R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent

Section 2(14)(iii) of the Act, therefore, the consideration received on the sale of the same was exigible to capital gain tax in his hands. The aforesaid factual position was further fortified by the A.O on the basis of a report dated 20.12.2016 that was obtained by him u/s.133(6) of the Act from the Patwari, wherein

INCOME TAX OFFICER, CIVIL LINES, RAIPUR vs. SANDEEP JHABAK, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.418/Rpr/2024 Co No.16/Rpr/2024 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Sandeep Jhabak M/S. Allied Traders, Jhabak Bada, Near Tatyapara, Kamasipara (C.G.)-492 001 Pan: Adnpj2221L ……""यथ" / Respondent

section 143(3) r.w.s. 147 of the Act ought to have been quashed as bad in law, highly illegal, suffering from legal infirmities, arbitrary and nullity in the eyes of law and hence, it is requested that the re-assessment order may please be quashed and set aside. 2. That the Ld.CIT(A) has grossly erred in not quashing & annulling