DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

reassessment under Section 147(b) may be made out. There is nothing, however, in the reasons indicated by the Assessing Officer in the present case to suggest that any such income has accrued to any person or the Assessee. The reasons do not indicate that the Assessing Officer has formed any belief that under- pricing was adopted by the Assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

reassessment under Section 147(b) may be made out. There is nothing, however, in the reasons indicated by the Assessing Officer in the present case to suggest that any such income has accrued to any person or the Assessee. The reasons do not indicate that the Assessing Officer has formed any belief that under- pricing was adopted by the Assessee

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

Reassessment order can be by a different officer). (iii) Each year is separate and distinct year and in case the assessee shifts his residence or place of business or work etc. Assessing Officer of place where the assessee has shifted or otherwise, will have jurisdiction and it is not necessary that an order under section 127 should be passed. This

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassessment proceedings u/s 153A, was as under :- Q.9 Please state how are you associated with M/s Artline Fiscal Services Pvt. Ltd. M/s Ganpati Plaza Pvt. Ltd., M/s Platinum Vanijya Pvt. Ltd., m/s Prolific Equities Pvt. Ltd., M/s Radiant Marketing Pvt. Ltd. and M/s V.V.Tradecom Pvt. Ltd. Ans. Regarding M/s Ganpati Plaza Pvt. Ltd., M/s Platinum Vanijya Pvt. Ltd., m/s Prolific

AGRAWAL INFRABUILD PRIVATE LIMITED ,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR

In the result, both appeals of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

reassessment proceedings u/s 153A, was as under :- Q.9 Please state how are you associated with M/s Artline Fiscal Services Pvt. Ltd. M/s Ganpati Plaza Pvt. Ltd., M/s Platinum Vanijya Pvt. Ltd., m/s Prolific Equities Pvt. Ltd., M/s Radiant Marketing Pvt. Ltd. and M/s V.V.Tradecom Pvt. Ltd. Ans. Regarding M/s Ganpati Plaza Pvt. Ltd., M/s Platinum Vanijya Pvt. Ltd., m/s Prolific