DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. SHRI RAKESH SARAOGI, RAIPUR
In the result, the appeal of the revenue is partly allowed in terms of our aforesaid observations
ITA 98/RPR/2023[2013-14]Status: DisposedITAT Raipur27 Oct 2023AY 2013-14
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 98/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Rakesh Saraogi Prop. M/S. Madan Construction, Subhash Road, Gunj Para, Raipur (C.G.) Pan : Ajjps3803P ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 80I
section 80IB(10) of the IT Act,
1961?
(2) Any other ground which may be adduced at the time of hearing”
2. Succinctly stated, the assessee, a builder, had filed his return of income for A.Y.2013-14
on 24.09.2013, declaring an income of Rs.2,02,97,950/-.
Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143
