MADHYANI BUILDERS, BHILAI,DURG vs. INCOME TAX OFFICER, CIRCLE-1(1), BHILAI, DURG
Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations
ITA 189/RPR/2025[2022-23]Status: DisposedITAT Raipur20 May 2025AY 2022-23
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 189/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23)
For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(1)Section 250Section 250(4)Section 250(6)Section 256(6)Section 3Section 40b
section 256(6) of the Income Tax Act, 1961. 2. In the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) erred in not following the law established by various honorable High Court and honorable Jurisdictional Tribunal by not applying the law laid down in the case of PCIT v. Prem Kumar Arjundas
