KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR
In the result, appeal filed by the assessee in ITA No
ITA 124/RPR/2024[2015-16]Status: DisposedITAT Raipur10 Feb 2025AY 2015-16
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)
reassessment proceedings initiated by him could be brought within the meaning of “change of opinion” as had been claimed by the Ld. AR. We,
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Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur
ITA Nos. 122 to 124/RPR/2024
ITA Nos. 135, 136 & 138/RPR/2024
thus, are of the view that the claim of the assessee that his concluded assessment was reopened
