SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SWISS LIFESTYLE, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.25/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. Swiss Lifestyle Naidu Complex, Near Hotel Babylon Inn, Jail Road, Raipur-492 001 Pan: Acgfs7296G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

234C of the Act the same may kindly be deleted. 12. The assessee craves leave to amend, add or take a new ground or grounds at the time of hearing.” 2. At the very outset, the Ld. Counsel for the assessee firm submitted that the present appeal involved a delay of 116 days. In that regard, the Ld. Counsel