BHARAT BENEFICATION & POWER PVT. LTD., RAIGARH,RAIGARH vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL
ITA 336/RPR/2025[2018-19]Status: DisposedITAT Raipur07 Aug 2025AY 2018-19
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)
For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 147Section 263Section 36(1)(va)Section 80G
80G of the Act.
4. Further it is also observed that the assessee has taken loan from TPS Finvest
Leasing Pvt. Ltd of Rs. 55,03,000/-. The AO has not property inquired arid verified the genuineness of the loan transaction despite that the lender company in its ITR has shown total income of only
