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

Section 54B of the Act. 9. The Pr. CIT based on the aforesaid facts, held a conviction, that the A.O while framing the reassessment had failed to examine the assessee’s claim for deduction u/s.54B of the Act, which, thus, had rendered the order of reassessment passed by him u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023 as erroneous

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

Section 54B of the Act. 9. The Pr. CIT based on the aforesaid facts, held a conviction, that the A.O while framing the reassessment had failed to examine the assessee’s claim for deduction u/s.54B of the Act, which, thus, had rendered the order of reassessment passed by him u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023 as erroneous

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

Section 54B of the Act. 9. The Pr. CIT based on the aforesaid facts, held a conviction, that the A.O while framing the reassessment had failed to examine the assessee’s claim for deduction u/s.54B of the Act, which, thus, had rendered the order of reassessment passed by him u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023 as erroneous

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

Section 54B of the Act. 9. The Pr. CIT based on the aforesaid facts, held a conviction, that the A.O while framing the reassessment had failed to examine the assessee’s claim for deduction u/s.54B of the Act, which, thus, had rendered the order of reassessment passed by him u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023 as erroneous

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

Section 54B of the Act. 9. The Pr. CIT based on the aforesaid facts, held a conviction, that the A.O while framing the reassessment had failed to examine the assessee’s claim for deduction u/s.54B of the Act, which, thus, had rendered the order of reassessment passed by him u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023 as erroneous

RAHUL BAJPAI,IDGAH CHOWK vs. DCIT CIRCLE 1(1), SHRI RAM PLAZA

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.345/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 Pan: Aexpb4410L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

reassessment order u/s 147 for the said assessment year the issue and made a categorical finding that no opening and closing stock was disclosed in the return of income filled by the appellant for the assessment 2012-13 to 2017-18. It was also found by the AO that in the said proceedings that appellant was not engaged in real

INCOME TAX OFFICER, CIVIL LINES, RAIPUR vs. SANDEEP JHABAK, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.418/Rpr/2024 Co No.16/Rpr/2024 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Sandeep Jhabak M/S. Allied Traders, Jhabak Bada, Near Tatyapara, Kamasipara (C.G.)-492 001 Pan: Adnpj2221L ……""यथ" / Respondent

section 143(3) r.w.s. 147 of the Act ought to have been quashed as bad in law, highly illegal, suffering from legal infirmities, arbitrary and nullity in the eyes of law and hence, it is requested that the re-assessment order may please be quashed and set aside. 2. That the Ld.CIT(A) has grossly erred in not quashing & annulling

GANPAT SAHU,RAIPUR vs. INCOME TAX OFFICER-4(5) , RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 61/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ganpat Sahu S/O. Late Shri Sattusahu, Dabripara, Near Krishna Public School, Village-Dunda, P.O. Sejbahar, Raipur (C.G.)-492015 Pan : Fzxps0022R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent

147 of the Income-tax Act, 1961 (for short ‘Act’), dated 26.12.2016 for A.Y. 2013-14. The assessee has assailed the impugned order on the following grounds of appeal before us: “1. In the facts and circumstances of the case, Ld. CIT(A) erred in ignoring the submissions made by appellant vide letter 26.12.2019 in totality and dismissing