आयकर अपीलीय अिधकरण, रायपुर (cid:586)ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR (cid:302)ी पाथ (cid:91) सारथी चौधर(cid:547), (cid:586)ाियक सद(cid:735) एवं (cid:373)ी अ(cid:348)ण खोड़िपया, लेखा सद(cid:735) के सम(cid:407) ।

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 162/RPR/2025 (िनधा१रण वष१ Assessment Year: 2023-24)

Shri Jagannath Transport Corporation, V Deputy Commissioner of Income Tax, 111 Pagaria Complex, Near Bus Stand, s Circle-1(1), Raipur Pandri, Raipur, (C.G.)

PAN: AACFJ3511F (अपीलाथ५/Appellant) . (ঋ(cid:529)थ५ / Respondent)

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िनधा१ौरती की ओर से /Assessee by : Shri Bikram Jain, CA राज(cid:738) की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की तारीख / Date of Hearing : 06.05.2025 घोषणा की तारीख/Date of Pronouncement : 07.05.2025 आदेश / O R D E R Per Arun Khodpia, AM:

The captioned appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals)/ Addl / JCIT (A)-1, Nasik, [in short “Ld. CIT(A)”], passed on 22.01.2025, under section 250 of the Income Tax Act, 1961 (in short “the Act”), for the Assessment Year 2023-24, which in turn arises out of the intimation passed u/s 143(