BHARAT BENEFICATION & POWER PVT. LTD., RAIGARH,RAIGARH vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL
ITA 336/RPR/2025[2018-19]Status: DisposedITAT Raipur07 Aug 2025AY 2018-19
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)
For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 147Section 263Section 36(1)(va)Section 80G
AC) has not properly inquired and verified the creditworthiness of the lender company to establish the genuineness of the loan transaction, and,
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Bharat Benefication & Power Pvt. Ltd. vs. Pr. Commissioner of Income Tax (Central), Bhopal furthermore did not verify / examine, whether the amount of Rs. 55,00,000/- meets the criteria of section 115BBE r.w.s
