KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR
In the result, appeal filed by the assessee in ITA No
ITA 122/RPR/2024[2013-14]Status: DisposedITAT Raipur10 Feb 2025AY 2013-14
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)
Section 147 of the Act, and also the complete details of the income assessed vide order u/ss.
143(3)/144 of the Act, dated 31.03.2016 were provided in the “reasons to believe”, dated 05.02.2018, therefore, the aforesaid contention of the Ld.
AR being devoid and bereft of any merit is rejected.
21. Per contra, Dr. Priyanka Patel, Ld. Sr. Departmental
