AMIT KUMAR GUPTA, RAMANUJGANJ,BALRAMPUR vs. INCOME TAX OFFICER-1, KORBA, KORBA

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 404 & 405/Rpr/2024 "नधा"रण वष" / Assessment Years : 2012-13 & 2011-12 Amit Kumar Gupta House No.7, Shetpara, P.O. Ramanujganj, Dist. Balrampur-497 220 (C.G.) Pan: Axbpg1069P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

220 (C.G.) PAN: AXBPG1069P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Smt. Anubhaa Tah Goel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 09.01.2025 घोषणा क" तार"ख / Date of Pronouncement : 13.01.2025 2 Amit Kumar Gupta Vs. ITO-1, Korba ITA Nos. 404 & 405/RPR/2024 आदेश

KUNDAN SINGH THAKUR, RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR (ERSTWHILE ITO-4(5), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 477/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16)

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 02.09.2024, for the Assessment Year 2015-16, which in turn arises from the order of Income Tax Officer-4(5), (in short “Ld. AO”) u/s 143 of the Act, dated 13.12.2017. 2 Kundan Singh Thakur Vs. ITO-4(1), (Erstwhile-ITO-4(5), Raipur 2. The grounds

ASHOK KUMAR GUPTA, SURGUJA,SURGUJA vs. INCOME TAX OFFICER, WARD-1, AMBIKAPUR, AMBIKAPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.13/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Ashok Kumar Gupta Dindo H No.37 Bajar Para, Saiwahi District: Surguja-437 220 (C.G) Pan: Bbopg3824N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Surguja (C.G) ……""यथ" / Respondent

220 (C.G) PAN: BBOPG3824N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1, Surguja (C.G) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 08.04.2025 घोषणा क" तार"ख / Date of Pronouncement : 09.04.2025 2 Ashok Kumar Gupta Vs. ITO, Ward-1, Surguja आदेश / ORDER PER PARTHA

MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

condonation of the impugned delay involved in filing of the present appeal by the assessee appellant. 2.2 We have given a thoughtful consideration and considering the circumstances leading to the impugned delay involved in filing of the present appeal r.w the aforesaid order of the Hon’ble Apex Court admit the same. 3. We shall first deal with the additional

SHRI NARBARDA PARSAD GUPTA,SURAJPUR vs. INCOME TAX OFFICER, WARD - 2, SARGUJA

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

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.205/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Narbarda Prasad Gupta, S/O. Hari Prasad Gupta, Vill. Darripara, P.O-Bhaiyathan, Surajpur-497 231 (C.G.) Pan : Aujpg0494R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Ambikapur, Dist. Sarguja. ……""यथ" / Respondent

delay of 63 days in filing of the same, I am of the considered view that the same merits to be condoned. 5. Succinctly stated, the A.O. on the basis of information received by him that the assessee during the year had though made a cash deposit of Rs.10,70,000/- in his savings bank account with State Bank

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

220 TTJ 839/ (2023) 221 DTR 338, Wherein IT, Raipur as held as under: 23. On a specific query by the Bench as to on what basis the jurisdiction over the case of the assessee was vested with the ITO, Ward- 1(2), Jabalpur, the learned Departmental Representative could not give any plausible answer. Only contention of the learned Departmental

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

220 TTJ 839/ (2023) 221 DTR 338, Wherein IT, Raipur as held as under: 23. On a specific query by the Bench as to on what basis the jurisdiction over the case of the assessee was vested with the ITO, Ward- 1(2), Jabalpur, the learned Departmental Representative could not give any plausible answer. Only contention of the learned Departmental