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)
2), Raipur
(7) Nothing contained in this section shall apply unless the option is exercised by the person in the prescribed manner on or before the due date specified under sub- section (1) of section 139 for furnishing the first of the returns of income for any previous year relevant to the assessment year commencing on or after