HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR
Appeals of the assessee are partly allowed, in terms of our observations herein above
ITA 102/RPR/2022[2015-16]Status: DisposedITAT Raipur02 Nov 2023AY 2015-16
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023
For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C
property with M/s Adhiraj
Developers, approved layout of the plots for residential purposes by the authority and copy of ledger account of M/s Adhiraj Developers
(Advance Account under current liabilities head) through submission letter dated 05.12.2018 and 14.12.2018. (Refer page No. 118 & 119 of paper book). Copy of note sheet of Ld. AO is also enclosed herewith.
(refer page
