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.307/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2020-21 Technoblast Mining Corporation 19, 2nd Floor, Krishna Complex, Chaityana Nagar, Raigarh (C.G.)- 496 001 PAN: AAEFT5992Q ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Pr. Commissioner of Income Tax, Raipur-1 ……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Rakesh Kumar, Advocate Revenue by : Shri Ram Tiwari, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 26.06.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 27.06.2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

This appeal preferred by the assessee emanates from the order of the Ld. Pr. Commissioner of Income Tax, Raipur-1 (for short ‘Pr. CIT”) passed u/s.263 of the Income Tax Act, 1961 ( for short ‘the Act’) dated 11.03.2025 for the assessment year 2020-21 as per the grounds of appeal on record.

2. In this case, the assessee is aggrieved with the fact that the Pr. CIT, Raipur had invok