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

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

reassessment. Section 153D requires that the Assessing Officer shall obtain prior approval of the Joint Commissioner in respect of "each assessment year" referred to in Clause (b) of sub-section (1) of Section 153A which provides for assessment in case of search under Section 132. Section 153A(1)(a) requires that the assessee on a notice issued

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

Appeals of the assessee are partly allowed, in terms of our observations herein above

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

reassessment. Section 153D requires that the Assessing Officer shall obtain prior approval of the Joint Commissioner in respect of "each assessment year" referred to in Clause (b) of sub-section (1) of Section 153A which provides for assessment in case of search under Section 132. Section 153A(1)(a) requires that the assessee on a notice issued

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

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

reassessment. Section 153D requires that the Assessing Officer shall obtain prior approval of the Joint Commissioner in respect of "each assessment year" referred to in Clause (b) of sub-section (1) of Section 153A which provides for assessment in case of search under Section 132. Section 153A(1)(a) requires that the assessee on a notice issued

JAIN ENTERPRISES, BHILAI,DURG vs. PCIT, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is dismissed as above

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 187/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, Vs Pr. Commissioner Of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. Pan: Aagfj3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri S. R. Rao, Advocate राज" की ओर से / Revenue By : Shri Ram Tiwari, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख / Date Of : 11/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 24.03.2025 Of The Principal Commissioner Of Income Tax, Raipur-1 (‘Pcit’) Passed Under Section 263 Of The Income Tax Act, 1961 (‘Act’).

reassessment order passed under section 147 rws 144B of the Act is not a valid order, therefore, the same cannot be revised under section 263

AVINASH INFRA PROJECTS PVT. LTD.,RAIPUR vs. DY. COMMSSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 Avinash Infra Projects Pvt. Ltd. (Private Limited Company) Avinash House, Maruti Business Park, G.E Road, Raipur (C.G.)-492 001. Pan : Aabcj32884H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

263 of the Act, it transpires that in a case where the Pr. Commissioner of Income Tax or Chief Commissioner or Commissioner after examining the records considers any order passed by the A.O as erroneous in so far as it is prejudicial to the interest of the revenue, then he may after giving the assessee an opportunity of being heard

SANJOG JHABAK L/H OF LATE GAUTAM CHAND JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

263 of the Act may please be cancelled & quashed in limine. GROUND No.IV 4. On the facts and in the circumstances of the case as well as in law, the Ld.PCIT has grievously erred in cancelling/modifying the re-assessment order passed by the Ld.AO under section 147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment

SAMPAT LAL JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

263 of the Act may please be cancelled & quashed in limine. GROUND No.IV 4. On the facts and in the circumstances of the case as well as in law, the Ld.PCIT has grievously erred in cancelling/modifying the re-assessment order passed by the Ld.AO under section 147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment

SMT. PUSHPA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

263 of the Act may please be cancelled & quashed in limine. GROUND No.IV 4. On the facts and in the circumstances of the case as well as in law, the Ld.PCIT has grievously erred in cancelling/modifying the re-assessment order passed by the Ld.AO under section 147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment

SMT. SUSHILA DEVI JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

263 of the Act may please be cancelled & quashed in limine. GROUND No.IV 4. On the facts and in the circumstances of the case as well as in law, the Ld.PCIT has grievously erred in cancelling/modifying the re-assessment order passed by the Ld.AO under section 147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment

SMT. TILOTTAMA JHABAK, RAIPUR,RAIPUR vs. PCIT-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

263 of the Act may please be cancelled & quashed in limine. GROUND No.IV 4. On the facts and in the circumstances of the case as well as in law, the Ld.PCIT has grievously erred in cancelling/modifying the re-assessment order passed by the Ld.AO under section 147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment

SANJOG JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

263 of the Act may please be cancelled & quashed in limine. GROUND No.IV 4. On the facts and in the circumstances of the case as well as in law, the Ld.PCIT has grievously erred in cancelling/modifying the re-assessment order passed by the Ld.AO under section 147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment

SANKET JHABAK, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpia

263 of the Act may please be cancelled & quashed in limine. GROUND No.IV 4. On the facts and in the circumstances of the case as well as in law, the Ld.PCIT has grievously erred in cancelling/modifying the re-assessment order passed by the Ld.AO under section 147 r.w.s. 144B of the Act on 30.05.2023 with direction to revise the reassessment

SATYA POWER AND ISPAT LTD.,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A. Nos.51 & 52/Rpr/2021 अपील िनधा"रण वष" वष" / Assessment Year : 2012-13 & 2013-14) (िनधा"रण िनधा"रण िनधा"रण वष" वष" Satya Power & Ispat Ltd., Deputy Commissioner Of बनाम/ बनाम बनाम बनाम First Floor, V R Plaza, Income-Tax, Vs. Link Road, Central Circle-2, Bilaspur-495001 (Cg) Raipur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcs 4472 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Amit Maloo Jain, Ca अपीलाथ" ओर से /Appellant By : Shri P.K. Mishra, Cit-Dr ""यथ" क" ओर से/Respondent By : 30.07.2021 सुनवाई क" तारीख / Date Of Hearing 29.09.2021 घोषणा क" तारीख /Date Of Pronouncement आदेश/O R D E R Per Pradip Kumar Kedia - Am:

Section 263(2) of the Act would begin to run from the date of the order of the original assessment and not from the subsequent order of reassessment

SATYA POWER AND ISPAT LTD.,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A. Nos.51 & 52/Rpr/2021 अपील िनधा"रण वष" वष" / Assessment Year : 2012-13 & 2013-14) (िनधा"रण िनधा"रण िनधा"रण वष" वष" Satya Power & Ispat Ltd., Deputy Commissioner Of बनाम/ बनाम बनाम बनाम First Floor, V R Plaza, Income-Tax, Vs. Link Road, Central Circle-2, Bilaspur-495001 (Cg) Raipur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcs 4472 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Amit Maloo Jain, Ca अपीलाथ" ओर से /Appellant By : Shri P.K. Mishra, Cit-Dr ""यथ" क" ओर से/Respondent By : 30.07.2021 सुनवाई क" तारीख / Date Of Hearing 29.09.2021 घोषणा क" तारीख /Date Of Pronouncement आदेश/O R D E R Per Pradip Kumar Kedia - Am:

Section 263(2) of the Act would begin to run from the date of the order of the original assessment and not from the subsequent order of reassessment

MAHABIR PRASAD,SARGUJA vs. PR. COMMISSIONER OF INCOME TAX-1, RAIPUR

In the result, assessee’s appeal is allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh(Hearing In Virtual Court) Mahabir Prasad Pcit, Raipur-1 Ajirma, Raghavpuri P.S Raipur Vs Jaynagar, Surajpur, Sarguja Chhattisgarh Pan : Bphpp 3014 E Assessee / Appellant Revenue /Respondent

reassessment order u/s 147 rws 143(3) dt. 5-12-18 to verify the source of cash deposits into bank & to conduct necessary enquiry; while the alleged reopening of assessment u/s 147/148 is invalid, bad in law & without jurisdiction and thus, an invalid order u/s 147 cannot be subjected to revision u/s 263; hence, impugned order u/s 263 dt.9-3-21

MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

reassessment order dated 30.12.2018 passed under section 147/143(3) of the Act, is without jurisdiction, illegal and bad in law. 4. That on the facts and circumstances of the case and in law, the impugned order passed under section 263

KUNJ BIHARI DAWA DUKAN, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal filed by the assessee is dismissed

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.122/Rpr/2022 िनधा"रण वष" /Assessment Year: 2015-16 V. Kunj Bihari Dawa Dukan Pcit Opp. Govt. Distt. Hospital, Raipur - 1 Bilaspur Road Ambikapur, Surguju Chhattisgarh – 497 001

reassessment within the provision of Section 147 of the Act. Under reasons recorded, Learned AO observed that certain information was available in their office, showing cash transactions in a month of Rs.13,20,000/- and payment to contractor of Rs.8,61,564/- during the F.Y. 2014-15 relevant to A.Y. 2015-16 and accordingly, notice under Section

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

263 of the Act. Thus, it is evident that the assessee has challenged the jurisdiction only in order to escape from tax liability on account of issue arisen during review proceeding. Further, the provisions of Section 124(3) are very clear. Where the appellant is of the view that the jurisdiction is not justifiable, the appellant is free to challenge

DEVENDRA KUMAR DESHMUKH, DURG,DURG vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

The appeal of the assessee stands dismissed in terms of our aforestated observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 378/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

Section 148 curtailed the response time to 30 days instead of the statutory 3 months from the end of the month in which the notice is issued. As such; Jurisdictional Defects in Reassessment Proceedings make the whole assessment defective, rendering the reassessment proceedings void ab initio and the learned PCIT erred in invoking his powers u/s 263