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
68– 69D of the Act, and whether it should have been taxed accordingly u/s 115BBE.
4. Based on aforesaid issues, it was the observation of Ld. Pr. CIT that while framing the assessment, Ld. AO failed to examine the aforesaid 4 issues, as there was no evidence of enquiry, verification or examination of such issues
