आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.100/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2014-15 M/s. Dream Group Shop No.34, Ground Floor, Rio Complex, Opportunity. Fruit Market, Lalpur, Raipur (C.G.)-492 001 (C.G.)

PAN: AAKFD1607J ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer-1(1), Raipur (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 10.02.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 11.02.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 17.12.2024 for the assessment year 2014-15 as per the grounds of appeal on record.

2. The brief fact in this case are that the assessee during the assessment year i.e. A.Y.2014-15, an order was passed on 19.03.2022 wherein addition of Rs.2,29,97,000/- was made by