SHRI SHRI AJAY KUMAR AGRAWAL,JAGDALPUR (CG) vs. THE INCOME TAX OFFICER, JAGDALPUR (CG)
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 273/BIL/2016[2012-13]Status: DisposedITAT Raipur09 May 2022AY 2012-13
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 273/Rpr/2016 "नधा"रणवष" / Assessment Year : 2012-13 Ajay Kumar Agrawal, C/O. Ajay Kirana Stores, Rajmahalparisar, Jagdalpur, Dist. Baster (C.G.)-494 001 Pan : Ajgpa3386A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Jagdalpur, Dist. Baster (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B. Doshi, ARFor Respondent: Shri G.N Singh, DR
Section 147Section 148Section 148(2)Section 50CSection 54F
reassessment proceedings was invalid, illegal and bad in law.
3. On the facts and in the circumstances of the case, in ex-parte order Commissioner of Income Tax (Appeals) erred in confirming action of Assessing Officer in not allowing claim of deduction u/s.54F of Rs.20,62,481/- by not considering written submission filed before him on 02.02.2016 and without considering
