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 ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.229/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2008-09 Golecha Promoters Developers and Builders Private Limited

53, Jalvihar Colony, Raipur (C.G.)-492 001 PAN: AAACG8527H ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer-3(1), Raipur (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Bikram Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 19.06.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 20.06.2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 28.03.2025 for the assessment year 2008-09 as per the following grounds of appeal:

“1. On the facts and circumstances of the case, the CIT(A) has erred in sustaining the order of the A.O wherein the Ld. A.O erred in initiating proceeding u/s 148 without providing the so called agr