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Section 1473 Section 1483 Section 69A2 Section 249(3)2 Section 148A2 Addition to Income2

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

SMT BUDHAREEN BAI,BHATAPARA vs. INCOME TAX OFFICER,, BHATAPARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 157/RPR/2018[2014-15]Status: DisposedITAT Raipur14 May 2019AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Dr. Mitha Lal Meenaassessment Year : 2014-15 Smt. Budhia Reen Bai, Ito, Near Shitala Mandir, Bhatapara (Cg). Hathanipara Ward, Vs. Bhatapara (Cg) – 493118. Pan : Bxxpb0771Q (Appellant) (Respondent) Assessee By : Shri Vikash Sharma, Adv. Department By : Shri Sanjay Kumar, Addl. Cit Date Of Hearing : 13-05-2019 Date Of Pronouncement : 14-05-2019 O R D E R Per Dr. Mitha Lal Meena, Am :

For Appellant: Shri Vikash Sharma, AdvFor Respondent: Shri Sanjay Kumar, Addl. CIT

Section 143(3)Section 223(2)Section 44ASection 55Section 69A

50C : Rs.48,00,000/- Less indexed cost of acquisition : (83x939/100) : Rs. 7,803/- 5 LTCG : Rs.47,92,197/- In view of the discussion made above Rs. 47,92,197/- is added to the income of the assessee being income from Long Term Capital Gain. Penalty proceedings under section 271(1) (c) are separately initiated for concealment of income. 3.2 Appellant