THE INCOME TAX OFFICER -1, RAIGARH, RAIGARH(CG) vs. SHRI SHRI PARMANAND GUPTA, RAIGARH, RAIGARH(CG)
ITA 82/BIL/2017[2008-09]Status: DisposedITAT Raipur04 Aug 2022AY 2008-09
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 82/Rpr/2017 Co. No. 02/Rpr/2022 "नधा"रण वष" / Assessment Year : 2008-09 The Income Tax Officer-1, Raigarh (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Parmanand Gupta, Alochan Agrawal, L/H. Of Late Shri Parmanand Gupta, Prop. M/S. Balaji Handloom, 19/48, Palace Road, Raigarh (C.G.) Pan : Afdpg4961L ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, ARFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147
68 of the Act.
5. The Revenue being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before us.
6. Before us, the Ld. Authorized Representative (for short
‘AR’) for the assessee assailed the validity of the jurisdiction that
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ITO-1 Vs. Shri Parmanand Gupta
CO No.02/RPR/2022
was assumed by the A.O for reopening
