ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

sections 133(6) and 142(2) does 110t include power to refer mutter to Valuation Officer for all enquiry by him - Held.ses." 4.4.5 It is most appropriate to refer to the relevant provision of sec 142A of the Act as existed before amendment and after amendment w.e.f 01.10.2014: Pre-amended: (1) For the purpose of making on assessment or reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

sections 133(6) and 142(2) does 110t include power to refer mutter to Valuation Officer for all enquiry by him - Held.ses." 4.4.5 It is most appropriate to refer to the relevant provision of sec 142A of the Act as existed before amendment and after amendment w.e.f 01.10.2014: Pre-amended: (1) For the purpose of making on assessment or reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

sections 133(6) and 142(2) does 110t include power to refer mutter to Valuation Officer for all enquiry by him - Held.ses." 4.4.5 It is most appropriate to refer to the relevant provision of sec 142A of the Act as existed before amendment and after amendment w.e.f 01.10.2014: Pre-amended: (1) For the purpose of making on assessment or reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

sections 133(6) and 142(2) does 110t include power to refer mutter to Valuation Officer for all enquiry by him - Held.ses." 4.4.5 It is most appropriate to refer to the relevant provision of sec 142A of the Act as existed before amendment and after amendment w.e.f 01.10.2014: Pre-amended: (1) For the purpose of making on assessment or reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

sections 133(6) and 142(2) does 110t include power to refer mutter to Valuation Officer for all enquiry by him - Held.ses." 4.4.5 It is most appropriate to refer to the relevant provision of sec 142A of the Act as existed before amendment and after amendment w.e.f 01.10.2014: Pre-amended: (1) For the purpose of making on assessment or reassessment

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

reassessment proceedings. The fact that on the notice issued under section 143(2) of the Act, the assessee had placed its objection and reiterated its earlier return filed as one filed in response to the notice issued under section 148 of the Act and the Officer had also noted that the same would be considered for completing of assessment, would

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

reassessment proceedings. The fact that on the notice issued under section 143(2) of the Act, the assessee had placed its objection and reiterated its earlier return filed as one filed in response to the notice issued under section 148 of the Act and the Officer had also noted that the same would be considered for completing of assessment, would

SATYA ENTERPRISES,BILASPUR vs. INCOME TAX OFFICER, WARD-1(2), BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.396/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 Pan: Adcfs1415L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent

section 148 of the Act, is fatal to the order of reassessment." (emphasis is ours)" 6 Satya Enterprises Vs. ITO, Ward

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

Section 292BB of the Act provides a deeming fiction. The deeming fiction is to the effect that once the assessee has appeared in any proceeding or co-operated in any enquiry relating to an assessment or reassessment, it shall be deemed that any notice under the provisions of the Act, which is required to be served on the assessee

KAMLESH KUKREJA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 379/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16)

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 05.07.2024, for the Assessment Year 2015-16, which in turn arises from the order of Income Tax Officer, Assessment Unit, Income Tax Department, (in short “Ld. AO”) u/s 147 r.w.s. 144B of the Act, dated 30.05.2023. 2 Kamlesh Kukreja Vs. ITO, Ward-1(1), Raipur

ACCURATE ASHRAY PVT. LTD., HOWRA,HOWRA vs. DCIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.177 & 178/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 Pan: Aagca9943F

6 Accurate Ashray Private Limited Vs. Dy/Asst.CIT, Central Circle-1, Raipur (C.G.) ITA Nos.177 & 178/RPR/2026 which in fact is in the best interest of balancing the scales of justice. The relevant paras are as follows: “7. We have considered the submissions of the parties herein and analyzed the facts and circumstances involved in all the captioned appeals. After careful perusal

ACCURATE ASHRAY PVT. LTD., HOWRA,HOWRA vs. DCIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.177 & 178/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Accurate Ashray Private Limited Ward No.39, Holding No. Koyla Dept. 28 No, Gali, P.S. Shibpur, Howrah-711 102 Pan: Aagca9943F

6 Accurate Ashray Private Limited Vs. Dy/Asst.CIT, Central Circle-1, Raipur (C.G.) ITA Nos.177 & 178/RPR/2026 which in fact is in the best interest of balancing the scales of justice. The relevant paras are as follows: “7. We have considered the submissions of the parties herein and analyzed the facts and circumstances involved in all the captioned appeals. After careful perusal

SHIVANSH ENTERPRISES, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.182/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Shivansh Enterprises Plot No.11-H, Hathkhoj, Heavy Industrial Area, Bhilai-490 026 (C.G.) Pan: Abafs3020K

6 Shivansh Enterprises Vs. ITO-2(1), Bhilai (C.G.) the parameters of law and facts. There may be circumstances beyond control of the assessee because of which, the assessee may not have been able to represent his case on the given dates of hearing before the Ld. CIT(Appeals). Though it is correct that there was no compliance from

REKHA CHANDRAKAR, DHAMTARI,DHAMTARI vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.187/Rpr/2026 "नधा"रण वष" /Assessment Year : 2023-24 Smt. Rekha Chandrakar C/O. Jyoti Enterprises, Megha Road, Kurud-493 663 Dhamtari (C.G) Pan: Auypc9672Q

6 Smt. Rekha Chandrakar Vs. ACIT, Central Circle-2, Raipur (C.G.) documents on record, we find that the assessee had assailed the legal ground as aforestated, however, the fact of the matter is that on perusal of the respective orders of the Ld. CIT(Appeals) for all the years before us, it is also evident from Para 3 that there

LAXMI KRIPA ISPAT PRIVATE LIMITED, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, RAIPUR, RAIPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.101/Rpr/2026 "नधा"रण वष" / Assessment Year : 2019-20 Laxmi Kripa Ispat Private Limited 578/596, Urla Industrial Area, Raipur (C.G.)-493 221 Pan: Aabcl4977D

6 Laxmi Kripa Ispat Private Limited Vs. ITO, Raipur (C.G.) ITA No.101 /RPR/2026 Ld.CIT(Appeals) but they are only Form 35, statement of facts, grounds of appeal and the assessment order. However, due to non-compliance by the assessee, there are no submissions, evidence and documents submitted for adjudication by the assessee before the Ld. CIT(Appeals). That

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. SHRI VINAY AGRAWAL, MAHASAMUND

The appeal of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

6. Aggrieved by aforesaid additions by the Ld. AO, assessee preferred an appeal before the Ld. CIT(A), wherein Ld. CIT(A) had taken a different stand towards the purchases made by the assessee and had estimated profit on the amount of bogus purchases @ 8% which comes to Rs.7,31,000/- (8% of Rs.91,37,500/-) and the extra profit

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. SHRI VINAY AGRAWAL, MAHASAMUND

The appeal of the revenue stands dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 29 & 30/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15, 2015-16)

6. Aggrieved by aforesaid additions by the Ld. AO, assessee preferred an appeal before the Ld. CIT(A), wherein Ld. CIT(A) had taken a different stand towards the purchases made by the assessee and had estimated profit on the amount of bogus purchases @ 8% which comes to Rs.7,31,000/- (8% of Rs.91,37,500/-) and the extra profit

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. INCOME TAX OFFICER-2(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 431/Rpr/2024 ("नधा"रण वष" Assessment Year: 2012-13) Sarthak Ispat Pvt. Ltd., V Income Tax Officer-2(1), Raipur S Udaya Society, Vivekanand Ashram, Raipur, 492001, C.G. Pan: Aalcs5029H (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Shri Subhash Agrawal, Adv. राज" की ओर से /Revenue By : Shri S. L. Anuragi, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 29.01.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2025

6 assessment years as prescribed under the provisions of section 153A on the date of search shall stand abate and the AO has the power to assess and reassess