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Section 143(3)4 Section 692 Section 682 Addition to Income2

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

ITA 356/RPR/2024[2014-15]Status: DisposedITAT Raipur10 Feb 2025AY 2014-15

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

For Appellant: Shri Amit M. Jain, Advocate &For Respondent: Shri S. L. Anuragi, CIT-DR

Section 143(3)Section 68

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

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