DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

condoned the delay involved in present case. 10. At the threshold of the hearing, Ld. AR pressed following additional grounds: Additional Ground No. 1 dated 04.04.2024 On the facts and circumstances of the case and in law, assessment made u/s 144 by Addl. CIT is invalid as he was not having valid jurisdiction over the assessee firm for making assessment

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

condone the delay and appeal is admitted for hearing. 7. The assessee has raised the following grounds of appeal :- 1. That, the Order of the learned Assessing Officer is bad in law and facts, therefore, the additions/disallowances made to be deleted. 2. That the Order of the learned Assessing Officer is based on presumption & surmises, and therefore, the disallowances

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

delay in issuing a notice have arisen. Since the Petitioner is not obliged to file any return, the question of availing section 124(3)(a) of the Act did not arise. 8. Be that as it may, in the considered view of the Court, the AO having jurisdiction i.e., Respondent No. I ought to have issue a notice under section

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

delay in issuing a notice have arisen. Since the Petitioner is not obliged to file any return, the question of availing section 124(3)(a) of the Act did not arise. 8. Be that as it may, in the considered view of the Court, the AO having jurisdiction i.e., Respondent No. I ought to have issue a notice under section

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI ,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, KOSMARRA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INOCME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected

GRAMIN SEWA SAHAKARI SAMITI, MADELI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

Bench: Shri Ravish Sood

124 Samiti Maryadit, Doner 4. Succinctly stated, the assessee society, which is engaged in the business of banking, paddy procurement, sale of fertilizers, seeds and pesticides and controlled items under public distribution system (PDS), had filed its return of income for A.Y.2014-15 on 07.02.2015, declaring an income of Rs. Nil. Subsequently, the case of the assessee society was selected