HIMANSHU GOYAL,DHAMTARI vs. PR. CIT-1, RAIPUR
In the result legal grounds raised by the assessee under present appeal is allowed
ITA 144/RPR/2022[2012-13]Status: DisposedITAT Raipur25 Oct 2023AY 2012-13
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.144/Rpr/2022 (Assessment Years: 2012-2013) Himanshu Goyal, Vs Pr.Cit, Raipur-1, Raipur Nawagaon Road, Dhamtari, 793773, (C.G.) Pan No. :Agtpg1746Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Cas राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09/10/2023 घोषणा क" तार"ख/Date Of Pronouncement : 25/10/2023 आदेश / O R D E R
For Appellant: Shri Praveen KhandelwalFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143Section 263
penny stock company namely M/s 21st Century (India) Ltd. Further it is mentioned that the information was overlooked during assessment proceedings.
It was the submission of the ld. AR that during the course of assessment proceedings u/s.147 r.w.s.143(3) of the Act, has submitted all the documentary evidence with regard to trading in shares with M/s 21st Century (India