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)

151A dt.29-3-22, would be invalid; hence, assessment made u/s147 rws.143(3) rws.144B dt.30-5-23 would be invalid and is liable to be quashed. 3. On the facts & circumstances of the case and in law, CIT(A) has erred in sustaining addition of Rs.2,29,87,000 i.e., alleged bogus purchase of 'goods' from 8 parties; assessee is 'trader in goods'; 'corresponding

SMT. PINKY JHAWAR, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

Appeal is allowed for statistical purposes and Ground No

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 552/Rpr/2024 ("नधा"रण वष" Assessment Year: 2018-19)

151A of IT Act was no followed as the mandatory notice u/s 148 dtd. 30/03/2022 was being issued by the jurisdictional AO i.e. ITO, Ward- I (2), Raipur instead of automated allocation in accordance with risk management strategy formulated by board in a faceless manner to the exte11t provided in section 1448. And CIT(A), NFAC is erred

SATISH KUMAR AGRAWAL, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-2(1), BHILAI, DURG

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.145/Rpr/2024 "नधा"रण वष" / Assessment Year : 2018-19 Satish Kumar Agrawal 3B, Heav Industrial Area, Hathkhoj, Bhilai, Dist. Durg-490 026 (C.G.) Pan: Adqpa1785K

151A of the Income-tax Act, 1961 without fulfilling stipulated conditions. 2) In the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals), NFAC is not justified in confirming action of the ld. Assessing Officer completing assessment without supplying the material used against the appellant and without allowing cross-examination of persons whose