ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE1(1), RAIPUR, RAIPUR vs. AKSHAY LODHA, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 160/Rpr/2022 Co No.10/Rpr/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Akshay Lodha B-26, 27 Gate No.11, Pandri, Textile Market Pandri, Raipur (C.G.) Pan : Acipl3634P ……""यथ" / Respondent

condone the delay of 53 days involved in the filing of the same. 5. Succinctly stated, the assessee, who is engaged in the wholesale trading business of cloth, saree & textiles, had e-filed his return of income for A.Y.2012-13 on 29.09.2012 declaring an income of Rs.53,47,080/-. 5 ACIT, Circle-1(1), Raipur Vs. Akshay Lodha CO. 10/RPR/2022

THE REDIANT WAY SCHOOL,RAIPUR (CG) vs. THE THE CHIF COMMISIONER OF INCOME TAX, RAIPUR (CG)

In the result, the appeal of assessee is allowed

delay in filing of appeal of the assessee is condoned and it is decided to dispose off the appeal is on merits. 7. Now, to adjudicate the main issue challenge by the assessee in this appeal apropos - rejecting application for grant of exemption u/s 10(23C)(vi), we have heard and considered the rival contentions as under

M/S BHARAT AGRO INDUSTRIES, ,RAIPUR vs. INCOME TAX OFFICER, WARD 1(3), RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

Delay occurred in filing appeal before the Tribunal is thus condoned. 7. We have carefully considered the rival submissions on merits. 7.1 The first allegation concerns infringement of Section 40A(3) of the Act and consequent applicability of Section 40(a)(ia) of the Act. In this regard, it is the case of the assessee that purchases were made from

ANIL NACHRANI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

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

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 47/Rpr/2022) (Assessment Year: 2012-13)

86 to 87 of the Paper Book. The assessee submitted specific replies in response to the notices u/s 142(1) and show cause notice, copies whereof are placed on Page No. 84 to 85 and Page No. 88 to 97 of the Paper Book respectively. 7.3 There was a conscious application of mind by the Learned A.O and the Learned

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

condone the delay of 116 days and proceed with the matter on merits. 3. The brief facts in this case are that the assessee is a partnership firm and doing business of luxury items like watches, perfumes etc. has e- filed its return of income alongwith Audit Report u/s.44AB of the Income Tax Act, 1961 (for short

MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

condonation of the impugned delay involved in filing of the present appeal by the assessee appellant. 2.2 We have given a thoughtful consideration and considering the circumstances leading to the impugned delay involved in filing of the present appeal r.w the aforesaid order of the Hon’ble Apex Court admit the same. 3. We shall first deal with the additional