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
80G of the Act.
Therefore, the AO did not inquire and verify and allowed relied without proper inquiry and passed the assessment order without proper consideration of law and application of mind. On this issue as well, he has left loose ends.
7. As regards the objection of the assessee, that the entire loan (Rs 55,00,000/-) transaction
