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
u/s 147 r.w.s. 143(3) of the Act dated 26/12/2019
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and accepted the returned income. It was further stated by the ld. AR that the ld. Pr.CIT subsequently has observed that the DDIT (Inv). Unit-
2(l), Kolkata has sent another information stating that the assessee is beneficiary of accommodation entry in trading in a penny stock company namely
