INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

108 taxmann.com 24 ITA 76 & 94/RPR/2020 G.P. Infraventures 183. Hon'ble Supreme Court observed as under: "5. At the outset, it must be stated that out of two questions of law that arose for consideration in Hotel Blue Moon's case the first question was whether notice under Section 143(2) would be mandatory for the purpose of making

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

108 taxmann.com 24 ITA 76 & 94/RPR/2020 G.P. Infraventures 183. Hon'ble Supreme Court observed as under: "5. At the outset, it must be stated that out of two questions of law that arose for consideration in Hotel Blue Moon's case the first question was whether notice under Section 143(2) would be mandatory for the purpose of making

ARIHANT JEWELLERS PVT. LTD.,BHILAI vs. PR. CIT-1, RAIPUR

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. 61/Rpr/2021 धििाारण वर्ा / Assessment Year : 2011-2012 Arihant Jewellers Private Limited 2/6, Akash Ganga, Supela, Bhilai (C.G.) .......अपीलार्थी / Appellant Pan : Aaica 6953 H

delay requiring no condonation, the appeal is allowed and proceeded with. ITAT-Raipur Page 2 of 11 AY – 2011-2012 5. The factual matrix of the case as manifested from the case records briefly are; 5.1 The appellant assessee is a closely held resident company incorporated under the provisions of Companies Act, 1956 [for short “COA”] on 15/07/2010 and engaged

KUNJ BIHARI DAWA DUKAN, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal filed by the assessee is dismissed

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.122/Rpr/2022 िनधा"रण वष" /Assessment Year: 2015-16 V. Kunj Bihari Dawa Dukan Pcit Opp. Govt. Distt. Hospital, Raipur - 1 Bilaspur Road Ambikapur, Surguju Chhattisgarh – 497 001

delay. It was explained that out of 409 days 388 days were covered by the relief in limitation granted by Hon’ble Supreme Court in the wake of the pandemic COVID, regarding remaining 21 days, it was the submission of Learned AR that the Counsel of the assessee, Mr. Vijay Jaiswal was unwell during those days thus the appeal couldn