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Section 1477 Section 1483 Section 37(1)2 Section 143(2)2

SHRI CHOWARAM DHIWAR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 31/RPR/2022[2010-11]Status: DisposedITAT Raipur28 Dec 2022AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.31/Rpr/2022 "नधा"रण वष" / Assessment Year : 2010-11 Shri Chowaram Dhiwar Sector 01, New Rajendra Nagar, Raipur (C.G.)-492 006 Pan : Akppd8741C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Gitesh Kumar, Sr. DR

Section 119Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(iii)Section 37(1)

928/-, the Dy. CIT–1(1) initiated proceedings u/s 147 of the Act, Page 2 of APB. Notice u/s 148 of the Act, dated 18.06.2013 was issued by the Dy. CIT-1(1), Raipur, Page 1 of APB. In compliance, the assessee vide his letter dated 05.07.2013 requested that his original return of income filed on 30.09.2010 be treated