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Section 271(1)(c)3 Section 69C2

SHRI SWAPNIL KUMAR JAIN,CHAMPA (CG) vs. INCOME TAX OFFICER- JANJGIR, CHAMPA,

The appeal of the assessee is allowed in terms of aforestated observation

ITA 106/BIL/2017[2010-11]Status: DisposedITAT Raipur01 Apr 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D. Battull

For Appellant: Shri R. B. DoshiFor Respondent: Shri Gitesh Kumar

Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274Section 69C

condones the delay. ITAT-Raipur Page 2 of 10 ITA No. : 106/BIL/2017 AY : 2010-2011 4. Pithily, the facts of the case are; 4.1 The appellant assessee is an individual and proprietor of M/s R K Traders, had filed his return of income [for short “ROI/ITR”] for AY 2010-2011 on 22/09/2010 declaring total taxable income of ₹1