MESERS VISHAL AUTOMOBILE,BILASPUR vs. PR.COMMISSIONER OF INCOME TAX, BILASPUR

In the result, appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhry

disallowances under various heads of expenses and assessed the income at Rs.35,36,270/-. 4. Thereafter, the PCIT in exercise of its revisionary powers issued show cause notice dated 04.03.2019 under s.263 of the Act requiring the assessee to show cause as to why the impugned assessment so framed under s.143 of the Act should not be modified/set aside

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

disallowed u/s 40(a)(ia) of the I.T. Act, 1961 in the hands of the assessee company and will be added to the total income of the assessee. 12. With the aforesaid observations of Ld. AO, it was the submission of Ld. Sr. DR that the decision of Ld. CIT(A) was based on the observation that, for applicability

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

disallowed u/s 40(a)(ia) of the I.T. Act, 1961 in the hands of the assessee company and will be added to the total income of the assessee. 12. With the aforesaid observations of Ld. AO, it was the submission of Ld. Sr. DR that the decision of Ld. CIT(A) was based on the observation that, for applicability

THE ASSISTANT COMMISSIONER OF INCOME-TAX, RAIPUR (CG) vs. SHRI RAJKUMAR RATHI, RAIPUR (CG)

In the result, appeal of the Revenue is dismissed

Bench: Shri Partha Sarathi Chaudhury & Dr. Mitha Lal Meenaआयकर अपील सं. / Ita No. 125/Rpr/2016 धनधाारण वषा / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.) .......अपीलाथी / Appellant बनाम / V/S. Shri Rajkumar Rathi, Kawardha Bada, Opp. Surya Apartment, Katora Talab, Raipur (C.G.) Pin-492001 Pan: Aappr0032A ……प्रत्यथी / Respondent Assessee By : Shri R.B. Doshi, Adv. Revenue By : Shri A.K. Laskar, Jcit

section, where the capital gain arises from transfer of land which in the two immediately preceding years from the date of transfer, was being used for agriculture purposes and the assessee has within a period of two years after that purchased any other land, whether in the same area or elsewhere, for being used for agriculture purposes, then the capital

M/S M/S GOYAL CONSTRUCTION COMPANY, RAIPUR,RAIPUR (CG) vs. THE INCOME TAX OFFICER, 3(1),RAIPUR, RAIPUR (CG)

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 17/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Goyal Construction Company Shop No.213-214, Ii Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) Pan : Aaffg9964N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent

disallowances. 5. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before me. 5 M/s. Goyal Construction Company Vs. ITO-3(1), Raipur 6. As the assessee has assailed the validity of jurisdiction that was assumed by the A.O, i.e., ITO, Ward-3(1), Raipur for framing the assessment vide his order