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VIVRN FOODS PVT. LTD., RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

ITA 364/RPR/2025[2024-25]Status: DisposedITAT Raipur25 Jun 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.364/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Vivrn Foods Private Limited C/O. Rajkumar Mundra, Village-Sarona, Raipur-492 009 (C.G.) Pan: Aahcv4005G

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115BSection 139Section 139(1)Section 143(1)

72A where such loss or depreciation is attributable to any of the deductions referred to in sub-clause (i). Explanation.—For the removal of doubts, it is hereby clarified that in case of an amalgamation, the option under sub- section (7) shall remain valid in case of the amalgamated 7 Vivrn Foods Private Limited Vs. ITO, Ward-1(2