INCOME TAX OFFICER, WARD-1(3), RAIPUR vs. SHRI REKHCHAND JAIN, RAIPUR
ITA 73/RPR/2020[2015-16]Status: DisposedITAT Raipur18 Oct 2023AY 2015-16
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.73/Rpr/2020 (Assessment Years: 2015-2016) Ito-1(3), Raipur V Shri Rekhchand Jain, S Prop.: M/S Oswal Radio, M.G. Road, Raipur (C.G.) Pan: Acipj2381 B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Shri Bikram Jain, Ca िनधा"रती क" ओर से /Assessee By : राज"व क" ओर से /Revenue By : Shri Piyush Tripathi, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 22/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 18/10/2023 आदेश / O R D E R Per Arun Khodpia, Am :
For Respondent: Shri Piyush Tripathi, Sr. DR
Section 2(47)Section 54Section 54B
delay was condoned, and the appeal has been permitted to be heard.
3. In this appeal the revenue has raised the following grounds :-
1. Whether on the facts of the cases and in law, the CIT(A) is justified in deleting the addition of Rs. 91,80,111/- on account of deduction claimed u/s 54B of the Act thereby completely
