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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

2) of Section 263 of the Act would begin to run from the date of the order of assessment and not from the order of reassessment; therefore, the co-existence of both the original assessment order u/s 143(3) and re- assessment order u/s 143(3) r.w.s 147

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

2. Whether the impugned assessment order passed u/s 143(3) dated 24-10-2013 was valid in the eyes of law or a nullity as has been claimed by the assessee? 3. If the impugned assessment order passed u/s 143(3) was illegal or nullity in the eyes of law, then, whether the CIT had 39 Smt. Aruna Tiwari

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

u/s 263 are for the benefit of revenue and not for assessee. 18. However, u/s 263 the Id. Commissioner cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice U/S 143(2), which was beyond time, therefore, the assessment order passed in pursuance to the barred notice

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

reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section 263

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

reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section 263

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

reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section 263

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

reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section 263

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

reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section 263

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

reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section 263

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

reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section 263

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’).

u/s 142(1) of the Act, the Ld. AO did not find anything adverse, hence he did not draw any 8 Jain Enterprises vs. Pr. CIT, Raipur-1 adverse inference thereon. Accordingly, the assessee, before the Ld. PCIT, questioned the revisionary proceedings initiated under section 263 of the Act as it was a case of change of opinion only

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

2,525 14,700 21 Avinash Infra Projects (P) Ltd. Vs. DCIT, Circle-1(1), Raipur Rent 1,95,120 - Bank Charges - 743 Payment to Auditors 68,400 28,090 For Audit Fees Total 6,07,12,566 59,327 On a perusal of the aforesaid extracts it is established beyond doubt that the “Provision against development cost” of Rs.2.42

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

reassessment proceedings, having been Pradeep Kumar Agrawal vs ITO, Ward- Dhamtari done with the same set of facts which were available during the regular assessment, is to be held to be a clear case of change of opinion. 2. Atul Ltd (2020) (SC)- SLP dismissed (2020) 119 taxmann.com 287 Atul Ltd (2020) (Guj HC) (2020) 119 taxmann.com 286 3. Dell

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

reassessment proceedings, having been Pradeep Kumar Agrawal vs ITO, Ward- Dhamtari done with the same set of facts which were available during the regular assessment, is to be held to be a clear case of change of opinion. 2. Atul Ltd (2020) (SC)- SLP dismissed (2020) 119 taxmann.com 287 Atul Ltd (2020) (Guj HC) (2020) 119 taxmann.com 286 3. Dell

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

reassessment proceedings, having been Pradeep Kumar Agrawal vs ITO, Ward- Dhamtari done with the same set of facts which were available during the regular assessment, is to be held to be a clear case of change of opinion. 2. Atul Ltd (2020) (SC)- SLP dismissed (2020) 119 taxmann.com 287 Atul Ltd (2020) (Guj HC) (2020) 119 taxmann.com 286 3. Dell