SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

delay cannot be condoned. Therefore, we agree with the contentions of the learned Counsel for the assessee that the report of the Valuation Officer has to be filed within the time given u/s 142A(vi) of the Act and therefore, the assessment order passed on the basis of such report of Valuation Officer beyond the time limit is not sustainable

PARIMAL KARMAKAR,KANKER vs. INCOME TAX OFFICER, WARD- KANKER, KANKER

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

Bench: Shri Ravish Soodआयकरअपीलसं./ Ita No.124/Rpr/2022 "नधा"रणवष" / Assessment Year : 2017-18 Parimal Karmakar, C/O. Sharad Chandra Karmakar 148/A, Ward No.2, Old Market, Pakhanjur Colony, Pakhanjur, Dist. Kanker (C.G.) Pan : Aeypk1736P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Kanker (C.G.) ……""यथ" / Respondent

150/-. That said return was accepted by the department while processing u/s 143(1). That later on, notice u/s 142(1) of the Act was issued to the appellant on 22.07.2018 in PAN-AEYPK1736P by ITO, Dhamtari with a request to file return of income for the A.Y 2017/18 by 31.03.2018 on the basis or information available with the department

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

delay is found to be covered by the order of the Hon’ble Supreme Court of India in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 23.03.2020, which was thereafter modified vide further order(s) dated 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022, as per which for the purpose of limitation the period from 15.03.2020 to 28.02.2022 was to be excluded