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Section 26348 Section 271(1)(c)26 Disallowance18 Depreciation17 Addition to Income14 Penalty13 Section 43C8 Revision u/s 2635 Section 153A4

NILESH KUMAR AGRAWAL,RAIPUR vs. INCOME TAX OFFICER, WARD 4(5), RAIPUR

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

ITA 116/RPR/2019[2013-14]Status: DisposedITAT Raipur18 Jul 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.116/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 Shri Nilesh Kumar Agrawal, Prop. M/S. Friends Construction, House No.107-108, Opp. Ravi Shankar, University Gate, Amanaka, Raipur (C.G.)-492 010 Pan : Afcpa2198G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, ARFor Respondent: Shri G. N Singh, DR

Section 143(2)Section 22Section 23(1)Section 23(1)(a)Section 80C

section 23(1)9a) of the Sq.ft) year (In Rs.) Income Tax Act, 1961 (in Rs.) 1 E-1 Ground 477 Rs.18 per sq.ft 8,586.00 Row House floor 2 E-1 First floor 477 Rs.15.30 per Sq.ft (85% 7,298.00 of Rs.18) 3 ML-9 First floor 340 Rs.15.30 per Sq.ft (85% 5202.00 Flats ( Old of Rs.18) 4 Block

Showing 1–20 of 36 · Page 1 of 2

NILESH KUMAR AGRAWAL,RAIPUR vs. INCOME TAX OFFICER, WARD 4(5), RAIPUR

NILESH KUMAR AGRAWAL,RAIPUR vs. INCOME TAX OFFICER, WARD 4(5), RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAIPUR, RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

MESERS SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

DY.COMMISSIONER OF INCOME-TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COAFIELDS LIMITED, BILASPUR(CG)

SOUTH EASTERN COAL FIELDS LTD,BILASPUR(CG) vs. JCIT, RANGE-1,, BILASPUR(CG)

THE S0UTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

DY. C.I.T.2(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), BILASPUR(CG)

DY.C.I.T. CIR 1(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. JCIT, RANGE 1, BILASPUR(CG)

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR, BILASPUR vs. M/S SOUTH EASTERN COALFIELDS LTD, BILASPUR

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED, BILASPUR