AWANISH PANDEY, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.128/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16

condone the delay involved in filing of the present appeal before us. 7. At the very outset, it was averred by the Ld. Authorized Representative (for short ‘AR’) that as the case of the assessee was reopened on the misconceived and incorrect facts, therefore, in absence of valid assumption of jurisdiction the consequential assessment framed by the A.O u/ss

A.C.STRIPS PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 53/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) Pan : Aacca0568N .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent

delay involved in filing of the present appeal and condone the same. 3. Succinctly stated, the assessee company which is engaged in the business of running a rolling mill had e-filed its return of income for the A.Y.2013-14 on 30.09.2013, declaring an income of Rs.49,10,790/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143

HIMANSHU GOYAL,DHAMTARI vs. PR. CIT-1, RAIPUR

In the result legal grounds raised by the assessee under present appeal is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.144/Rpr/2022 (Assessment Years: 2012-2013) Himanshu Goyal, Vs Pr.Cit, Raipur-1, Raipur Nawagaon Road, Dhamtari, 793773, (C.G.) Pan No. :Agtpg1746Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Cas 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 Pronouncement : 25/10/2023 आदेश / O R D E R

delay in filing of the appeal is condoned and the matter is permitted for hearing and adjudication on merits. 4. Brief facts of the case are that the assessee filed his return of income on 31/07/2012 declaring total income at Rs.6,88,010/-. Thereafter on the basis of certain information, which was believed that the income of the assessee chargeable

SEEMA DEVI AGRAWAL,RAIGARH, CHHATTISGARH vs. INCOME TAX OFFICER, BILASPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.250/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Smt. Seema Devi Agrawal C/O. Sunil Kumar Agrawal Sewa Kund Road, Raigarh-496 001 (C.G.) Pan: Affpa4990K .......अपीलाथ" / Appellant बनाम / V/S.

delay has to be well explained. At the same time in these issues a liberal and judicious approach 3 Seema Devi Agrawal Vs. DCIT, Circle-1(1), Bilaspur must be adopted also. Considering the aforesaid facts, I condone the same relying on the judgments of the Hon’ble Supreme Court in the cases of Vidya Shankar Jaiswal Vs. ITO, Ward

SMT. PRABHA KHANDELWAL L/H OF LATE OMPRAKASH KHANDELWAL, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 55/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Late Omprakash Khandelwal (Through Legal Heir:Smt.Prabha Khandelwal) B-107, Surya Residency, Opposite M.J. College Kohka Road, Bhilai(C.G.)-490023 Pan: Anspk3247N .......अपीलाथ" / Appellant बनाम / V/S.

delay involved in filing of the present appeal had occasioned for bonafide reasons and circumstances which were beyond the control of the legal heir of the assessee (since deceased), therefore, the same in all fairness merits to be condoned. 4. On the basis of AIR information that the assessee who had though made cash deposits

DEPUTY COMMISSIONER O F INCOME TAX, RAIPUR vs. BALAJEE LOHA PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 356/Rpr/2024 (िनधा"रण वष" Assessment Year: 2014-15)

236 to 242/ RPRI 2014), the Jurisdictional Raipur Tribunal has held that the identity of share applicants, genuineness of the share transactions and creditworthiness of the share applicants were established by the various documents like bank statements, balance sheets etc. furnished by the 37 DCIT vs Balajee Loha Pvt. Ltd., Raipur share applicants to the AO in pursuance

THE INCOME TAX OFFICER WARD, 2, RAIGARH(CG) vs. SHRI SHRI BISHAMBHAR DAYAL AGRAWAL, JASHPUR (C.G.)

The appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)

condone the delay therein involved. On further appeal, it was the claim of the assessee that as it had assailed the validity of the jurisdiction that was assumed by the A.O u/s.153C of the Act, which was purely an issue of law, therefore, there was no justification on the part of the Tribunal in refusing to consider such significant issue