ASHAP KUMAR SHANTIEL BARA, RAIGARH, RAIGARH vs. INCOME TAX OFFICER, WARD-1, RAIGARH, RAIGARH
ITA 487/RPR/2025[2015-16]Status: DisposedITAT Raipur13 Nov 2025AY 2015-16
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 486 & 487/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)
For Appellant: Shri S. R. Rao, AdvFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148Section 148ASection 151Section 151ASection 249(3)Section 250Section 271(1)(c)Section 50C
penalty order 271(1)(c) of the Act, dated
26.09.2023 passed by Assessment Unit, Income Tax Department (in short
“Ld. AO”).
Ashap Kumar Shantiel Bara Vs. ITO, Ward-1, Raigarh
2. The grounds of appeal raised by the assessee in ITA No.
486/RPR/2025 (against impugned order u/s 147 r.w.s. 144 r.w.s. 144B) are as under:
1. In the facts