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12 results for “section 68”+ Section 153Dclear

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Key Topics

Section 153A30 Section 6823 Section 14712 Addition to Income12 Section 143(3)9 Section 1488 Natural Justice8 Section 153D5 Section 254(1)5 Section 132

MESERS GOYAL INFRAVENTURES PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result, all the appeals filed by the assessee vide ITA No

ITA 246/RPR/2019[2012-13]Status: DisposedITAT Raipur14 Sept 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Akshay Ringasia &For Respondent: Shri P.K. Mishra, CIT-DR

Section 132Section 153ASection 254(1)Section 68

153D and Ground No. 3 of main grounds of appeal relates to validity of the additions under section 68

MESERS GOYAL ENERGY & STEEL PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

5

Unexplained Investment2

In the result, all the appeals filed by the assessee vide ITA No

ITA 240/RPR/2019[2011-12]Status: DisposedITAT Raipur14 Sept 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Akshay Ringasia &For Respondent: Shri P.K. Mishra, CIT-DR

Section 132Section 153ASection 254(1)Section 68

153D and Ground No. 3 of main grounds of appeal relates to validity of the additions under section 68

MESERS GOYAL ENERGY & STEEL PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result, all the appeals filed by the assessee vide ITA No

ITA 241/RPR/2019[2012-13]Status: DisposedITAT Raipur14 Sept 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Akshay Ringasia &For Respondent: Shri P.K. Mishra, CIT-DR

Section 132Section 153ASection 254(1)Section 68

153D and Ground No. 3 of main grounds of appeal relates to validity of the additions under section 68

MESERS GOYAL ENERGY & STEEL PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result, all the appeals filed by the assessee vide ITA No

ITA 243/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Sept 2021AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Akshay Ringasia &For Respondent: Shri P.K. Mishra, CIT-DR

Section 132Section 153ASection 254(1)Section 68

153D and Ground No. 3 of main grounds of appeal relates to validity of the additions under section 68

MESERS GOYAL ENERGY & STEEL PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result, all the appeals filed by the assessee vide ITA No

ITA 242/RPR/2019[2014-15]Status: DisposedITAT Raipur14 Sept 2021AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Akshay Ringasia &For Respondent: Shri P.K. Mishra, CIT-DR

Section 132Section 153ASection 254(1)Section 68

153D and Ground No. 3 of main grounds of appeal relates to validity of the additions under section 68

MESERS GOYAL ENERGY & STEEL PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result both the appeals of the assessee are allowed

ITA 244/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.244 & 245/Rpr/2019 (ननधाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/S Goyal Energy & Steel Pvt. Ltd. Vs Acit, Central-2, Raipur Behind Happy Restaurant, Ring Road-2, Tatiband Chowk, Raipur-492009 Pan No. :Aaccg 2758 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Akshay Ringasia & Rajesh KumarFor Respondent: Shri Debashis Lahiri, CIT-DR

Section 153ASection 68

section 68. 5. That the Ld. lower authorities have erred in law and in fact by relying on irrelevant and factually incorrect evidences without providing the appellant an opportunity to cross-examine or rebut the same in complete violation of Principle of natural justice. 6. That the Ld. lower authorities have passed the orders sans of any jurisdiction when

MESERS GOYAL ENERGY & STEEL PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result both the appeals of the assessee are allowed

ITA 245/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.244 & 245/Rpr/2019 (ननधाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/S Goyal Energy & Steel Pvt. Ltd. Vs Acit, Central-2, Raipur Behind Happy Restaurant, Ring Road-2, Tatiband Chowk, Raipur-492009 Pan No. :Aaccg 2758 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Akshay Ringasia & Rajesh KumarFor Respondent: Shri Debashis Lahiri, CIT-DR

Section 153ASection 68

section 68. 5. That the Ld. lower authorities have erred in law and in fact by relying on irrelevant and factually incorrect evidences without providing the appellant an opportunity to cross-examine or rebut the same in complete violation of Principle of natural justice. 6. That the Ld. lower authorities have passed the orders sans of any jurisdiction when

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-2, RAIPUR vs. M/S. N. R. TMT(INDIA) PVT. LTD., RAIGARH

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 9/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR

Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

Section 153D or granting approval without proper examination can lead to the invalidation of the assessment order. It was, thus, observed that a mere mechanical approval without proper examination and understanding of the draft assessment order or case records vitiated the assessment order. Based on the aforesaid settled position of law, we are of a firm conviction that

M/S NRTMT(INDIA) PVT. LTD,RAIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-2, RAIPUR

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 3/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR

Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

Section 153D or granting approval without proper examination can lead to the invalidation of the assessment order. It was, thus, observed that a mere mechanical approval without proper examination and understanding of the draft assessment order or case records vitiated the assessment order. Based on the aforesaid settled position of law, we are of a firm conviction that

INCOME TAX OFFICER-1(1), BILASPUR vs. MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD. , BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

ITA 153/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 149(1)(a)Section 151Section 153CSection 50C(2)Section 56(2)(vii)

153D and Section 148 are different. Applicability of Section 153C in cases where the seized material related to or belonged to person other than on whom search is conducted or requisition made does not render Section 148 otiose. Section 148 shall continue to apply to the regular proceedings and also in cases where no incriminating material

MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD., BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

ITA 160/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 149(1)(a)Section 151Section 153CSection 50C(2)Section 56(2)(vii)

153D and Section 148 are different. Applicability of Section 153C in cases where the seized material related to or belonged to person other than on whom search is conducted or requisition made does not render Section 148 otiose. Section 148 shall continue to apply to the regular proceedings and also in cases where no incriminating material

DY. COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-1), RAIPUR vs. SHRI GURPREET SINGH BHATIA, RAJNANDGAON

In the result appeal filed by the Revenue in IT(SS)A 01/RPR/2022, stands dismissed

ITA 17/RPR/2022[2018-19]Status: DisposedITAT Raipur27 Oct 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./It(Ss)A 01/Rpr/2022 Cross Objection No. 02/Rpr/2023 (Arising Out Of It(Ss)A No. 01/Rpr/2022) (Assessment Years:2018-19) Dy. Commissioner Of Income Tax V M/S Merigold Impex, (Central Circle-I), S 35/75, Punjabi Colony, Katora Talab, Raipur, (C.G.) Raipur, (C.G.) Pan: Aasfm6747N (अपीलाथ"/Appellant) .. (""यथ" / Respondent) आयकर अपील सं./Ita 17/Rpr/2022 Cross Objection No. 03/Rpr/2023 (Arising Out Of Ita 17/Rpr/2022) (Assessment Years:2018-19) Dy. Commissioner Of Income Tax V Shri Gurpreet Singh Bhatia, (Central Circle-I), S 1/2/1, Old Bus Stand Road, Raipur, (C.G.) Rajnandgaon, (C.G.) Pan: Aaspb5363R (अपीलाथ"/Appellant) (""यथ" / Respondent) .. "नधा"रतीक"ओरसे /Assessee By : Shri Praveen Jain, Ca राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 07-09-2023 घोषणाक"तार"ख/Date Of Pronouncement : 27-10-2023

For Appellant: Shri Praveen Jain, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 143(3)Section 153ASection 153D

153D and other provisions of Income Tax is not proper and based on presumptions. Hence, entire assessment proceedings are void and same may kindly be quashed. 2. That the AO passing the Assessment Order did not have proper jurisdiction. Hence, entire assessment is void and bad in law. 3. That the Order passed